1608 Accounting

1608 Accounting

  • Study programme and level: Professional degree programme Administration 1st Cycle
  • 1st year
  • 6 ECTS
  • Course type: Core
  • Lectures: 45
  • Tutorial: 30
  • Other forms of study: 45
  • Individual work: 60
  • Lecturer: Tatjana Jovanović, PhD



1. Objectives and competences



  • 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


  • 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


2. 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

3. Readings


  • Hočevar Marko, Zaman Maja, Petrovič Jorg Kristijan: Osnove računovodstva gospodarskega in javnega sektorja.      Ljubljana: Univerza v Ljubljani Fakulteta za upravo, 2008
  • Zaman Groff Maja, Hočevar Marko, Igličar Aleksander: Temelji računovodstva. Ljubljana: Ekonomska fakulteta, 2007
  • Boqui F.: Handbook of Governmental Accounting (Public Administration and Public Policy). Washington: CRC Press.


4. Intended learning outcomes


Knowledge and understanding:

  • Identifies the professional discipline, essential economic/accounting categories and differences between accrual and cash-flow principle;
  • Recognizes and registers the basic transactions adding the final bookkeeping transactions;
  • Creates the balance sheet and the profit and loss accounts;
  • Compares the specifics of accounting in private company and public entity
  • Compares and evaluates the budget and accounting reports

5. Learning and teaching methods

  • student preparations for lectures
  • lecture
  • student preparations for tutorials
  • tutorials
  • e-learning

6. Assessment

  • written or oral exam (100%)