1608 Accounting
Content
- Introduction
- Legal basis and fundamental principles of accounting in Slovenia
- Double entry bookkeeping
- Basic economic categories in the balance sheet
- Basic economic categories in the income statement
- The financial reports
- The accounting analysis
- Cost accounting
- The importance and role of financial management in public sector entities
- The specifics of accounting in public sector
- The financial reports of public sector entities
- The external and internal auditing in public sector entities
Objectives and competences
Objectives
- Knows the essential accounting categories
- Understands and uses the double entry bookkeeping method;
- analyses the financial statements,
- understands the private company’s and public entity’s accounting specifics
Competences
- the ability to identify the accounting categories using cases
- the ability to identify and register the transactions according to accounting standards
- interpret the specifics of accounting reports