Fundamentals of Financial and Management Accounting
course
Aims of the course
Student is able to understand information disclosed in financial statements and develops a competence to evaluate a range of managerial decisions with appropriate accounting techniques.
Course syllabus
1. Accounting disciplines and users of accounting information
2. Role of accounting information for external users
3. Regulative framework of financial reporting in Slovenia and the European Union
4. Annual report
5. Accounting measurement of income, assets and liabilities
5.1. Measurement of fixed assets
5.2. Measurement of investments
5.3. Measurement of owners' equity
5.4. Measurement of liabilities
6. Financial statements
6.1. Statement of changes in equity, distributable net profit
6.2. Cash flow statement
7. Introduction to management accounting and managerial decision making
8. Relevant accounting categories for decision making
9. Cost volume profit analysis
10. Full cost estimation
11. Budgeting and control
12. Short term and long term decisions evaluation
13. Reflection
Course director(s)
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