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Fundamentals of Financial and Management Accounting


Aims of the course

Students will be able to understand information disclosed in financial statements and competent to evaluate a range of managerial decisions with appropriate accounting techniques.

Course syllabus

1. Financial reports for different information users
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. Fair value measurement of fixed assets
5.2. Measurement of financial investments
5.3. Measurement of owners' equity
6. Financial statements
6.1. Statement of movements in equity, distributable profit
6.2. Cash flow statement
7. Introduction to management accounting and managerial decision making
8. Relevant accounting categories for decision making
9. Csot volume profit analysis
10. Full cost estimation
11. Budgeting and control
12. Short term and long term decisions evaluation
13. Reflection

Course director(s)

  • Office Hours
  • Friday at 10:00 in P-214/I
  • Office Hours
  • Friday at 11:00 in Online
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