O-VV-20-ORA - Osnovi racunovodstva
| Course specification | ||||
|---|---|---|---|---|
| Course title | ||||
| Acronym | O-VV-20-ORA | |||
| Study programme | ||||
| Module | ||||
| Type of study | ||||
| Lecturer (for classes) | ||||
| Lecturer/Associate (for practice) | ||||
| Lecturer/Associate (for OTC) | ||||
| ESPB | 6.0 | Status | ||
| Condition | - | Oblik uslovljenosti | ||
| The goal | Acquiring knowledge and understanding of accounting records, assets, capital and liabilities, income and expenses and financial result, balance sheet, profit and loss account, systematic and chronological records, recording costs and effects of auxiliary production in agriculture, making calculations. | |||
| The outcome | Understanding the balance sheet, analysis of balances on accounts and recognition of business transactions, analysis of costs in agricultural production by types, accounting calculations, recording of sales and calculation of financial result. | |||
| Contents | ||||
| Contents of lectures | Assets, Capital and Liabilities. Revenues and Expenses. Basis of double-entry bookkeeping. Costs and outputs calculations in agribusiness, recording of costs and outputs of auxiliary activities, Compilation of accounting calculations, Analysis of financial statements. | |||
| Contents of exercises | Practices and other forms of teaching. | |||
| Literature | ||||
| ||||
| Number of hours per week during the semester/trimester/year | ||||
| Lectures | Exercises | OTC | Study and Research | Other classes |
| 2 | 2 | |||
| Methods of teaching | Theoretical and practical teaching in combination with interactive teaching in all subjects of the course. Test of knowledge during the semestre; written and oral exam. | |||
| Knowledge score (maximum points 100) | ||||
| Pre obligations | Points | Final exam | Points | |
| Activites during lectures | Test paper | 30 | ||
| Practical lessons | Oral examination | 40 | ||
| Projects | ||||
| Colloquia | 30 | |||
| Seminars | ||||