05-308  Accounting

first cycle professional higher education study programme Management

Course Supervisor: Assoc. Prof. Mateja Jerman


Course purpose

  • Within the course, students will learn the most important legal and professional solutions in the field of financial reporting, the economic categories, which are monitored in accounting (costs, expenses, revenues, profit or loss, assets and sources of funds), basic financial statements (balance sheet, income statement and the cash flow statement), the fundamentals of the accounting process and the basis for the valuation and revaluation of selected accounting categories.

Content (Syllabus outline)

  • The introduction to accounting and its integral parts (bookkeeping, budgeting, accounting supervision, accounting analysis, accounting information reporting).
  • Legal system and principles of accounting (corporate legislation, accounting legislation, accounting standards).
  • Accounting for basic economic categories (costs, expenses, revenues, profit/loss, assets, liabilities).
  • Financial statements (balance sheet, income statement, cash flow statement).
  • The bookkeeping process (bookkeeping document, books of account, double-entry accounting system).
  • Basic concepts of valuation and revaluation of basic economic categories in accounting.





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