
Principles of Accounting (UD)
Goals
- Understanding the role of accounting in a company
- Presentation of accounting for business transactions
- Presentation of accounting for basic economic categories
- Understanding/reading financial statements
Syllabus
1.Introduction to accounting
2.Introduction to the balance sheet and the income statement
3.The basic accounting equation and principles of double-entry bookkeeping
4.Asset accounts
5.Capital and liabilities accounts
6.Cost accounts
7.Revenue and expense accounts
8.Accounting for prepaids and accruals
9.Financial statements (balance sheet, income statement and cash flow statement)
10.Comprehensive exercise with preparation of financial statements
11.Financial statements analysis (horizontal and vertical analysis, standard financial ratios)
Contacts
Marko Hočevar
Office hours
Monday at 12:00
room P306
Maja Zaman Groff
Office hours
Tuesday at 15:00
room P-214/I
