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Fundamentals of financial and management accounting (PD)

Goals

Student (upon completion of the course) understands information disclosed in financial statements and develops a competence to evaluate a range of managerial decisions with appropriate accounting techniques.

Syllabus

1. Accounting disciplines and users of accounting information
2. Role of accounting information for external users
3. Regulative framework of financial reporting in Slovenia and the European Union
4. Annual report
5. Accounting measurement of income, assets and liabilities
5.1. Measurement of fixed assets
5.2. Measurement of investments
5.3. Measurement of owners' equity
5.4. Measurement of liabilities
6. Financial statements
6.1. Balance sheet
6.2. Income statement
6.3. Cash flow statement and liquidity ratios
6.4. Statement of changes in equity, distributable net profit
7. Introduction to management accounting and managerial decision making
8. Relevant accounting categories for decision making
9. Cost volume profit analysis
10. Full cost estimation
11. Budgeting and control
12. Short term and long term decisions evaluation
13. Reflection
14. Accounting for sustainability

Contacts

Mina Ličen

Office hours

Tuesday at 10:00

room P-320

Business portrait of Mina Ličen in the green atrium of the School of Economics and Business on a sunny day in June 2024