836 Accounting of Public Sector Organizations
- Study programme and level: University degree programme Public sector governance 1st Cycle
- 2nd or 3rd year
- 6 ECTS
- Course type: Elective
- Lectures: 20
- Other forms of study: 70
- Individual work: 90
- Lecturer: Tatjana Jovanović, PhD
1. Objectives and competences
- Understands and uses the double entry bookkeeping method;
- Knows the specificities of direct and indirect budget users accounting;
- solves practical problem of preparing accounting information for decision making process,
- analyzes the financial statements,
- selects the appropriate accounting information for managerial decision,
- compares business of two or more companies.
- To understand the accounting function.
- To marry accounting theory and practice.
- To predict the future business on the base of accounting information.
- To interpret the accounting information.
- Definition of Accounting
- Accounting functions and accounting types
- Basic Economic Categories in Accounting
- Accounting for indirect state and local budget beneficiaries
- Accounting of direct state and local budget beneficiaries
- The annual reports of public sector institutions
- Gainful activity in non-profit public organizations
- 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
- Student will know the principles of bookkeeping process.
- Students will be able to take basic accounting jobs;
- Student will be able to prepare the accounting analysis;
- Student will know the budgeting methods.
5. Learning and teaching methods
- Practical work
- Case study
- Problem based learning
- Written or oral exam (100%)