O-HK-20-ORA - Osnovi racunovodstva
| Course specification | ||||
|---|---|---|---|---|
| Course title | ||||
| Acronym | O-HK-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 | To teach the students to understand the logic of double-entry bookkeeping, distinguish between essential accounting concepts, independently prepare basic financial reports and interpret their meaning. | |||
| The outcome | A student will be able to: • explain the difference between the concepts of assets, liabilities, expenses and income, • apply the principle of double entry in recording business transactions, • determine the financial result, • compile the basic balance sheet and income statement, • analyze financial statements from the aspect of liquidity, solvency and profitability | |||
| Contents | ||||
| Contents of lectures | 1. The role and importance of accounting in business 2. Users of accounting information 3. Recognition of business transactions 4. Assets, capital and liabilities 5. Expenses and income 6. Determination of financial result 7. Basic financial reports and their analysis. | |||
| Contents of exercises | Practice will include recording of business transactions and drafting simple inancial reports, as well as the basis of analysis of financial reports of relevant companies in the world and in Serbia. | |||
| Literature | ||||
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| 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. Knowledge check during the semestre (colloquium); written and oral exam. | |||
| Knowledge score (maximum points 100) | ||||
| Pre obligations | Points | Final exam | Points | |
| Activites during lectures | 10 | Test paper | 20 | |
| Practical lessons | 10 | Oral examination | 50 | |
| Projects | ||||
| Colloquia | 10 | |||
| Seminars | ||||