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Principles of Accounting

predmet

Cilji predmeta

- Understanding the role of accounting in a company
- Presentation of accounting for business transactions
- Presentation of accounting for basic economic categories
- Understanding/reading financial statements
- Introduction to financial statement analysis

Vsebina predmeta

1.Introduction to accounting
2.Introduction to the balance sheet and the income statement
3.The basic accounting equation and principles of double-entry bookkeeping
4.Asset accounts
5.Capital and liabilities accounts
6.Cost accounts
7.Revenue and expense accounts
8.Accounting for prepaids and accruals
9.Financial statements (balance sheet, income statement and cash flow statement)
10.Comprehensive exercise with preparation of financial statements
11.Financial statements analysis (horizontal and vertical analysis, standard financial ratios)

Nosilci predmeta

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  • Govorilne ure
  • petek ob 9.00 v P306
  • Govorilne ure
  • torek ob 15.00 v P 214/1
  • Zaradi boljše organizacije govorilnih ur (predvsem glede mentorstev pri magistrskih delih) vas prosim, da se na govorilne ure najavite.
  • POZOR: Aktualna sprememba govorilnih ur
 
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