Introduction to Accounting
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Course informations
| Study program level |
Undergraduate |
| Study program |
Management |
| Study program direction |
Informatics management |
| Course year |
2. |
| Course semester |
III |
| Course status |
Core |
| ECTS |
7 |
| Lectures (h) |
30 |
| Excercises (h) |
30 |
| Seminars (h) |
- |
Course objectives
To familiarize students with accounting basics and to enable accounting business management through understanding the logic of an accounting based recording of business transactions.
Understand the structure and content of the financial statements.
Course outcomes
- Establish accounting connectivity with other functions in the company
- Determine the course of the accounting process according to the needs of the organization
- Argue the implementation of accounting ethics
- Analyze business records of entrepreneurs and establish the credibility of the data in them
- Prepare bookkeeping documentation for accounting entry
- Post business changes in accordance with law and accounting standards
- Distinguish and apply the appropriate terminology of posting business changes
- Select the accounting standard for recording business changes and arguing the selection
- Compile the financial statements on the basis of recorded business changes
Course content
Introduction and balance sheets. Assets, liabilities and capital, balance sheet and accounts. Bookkeeping process, business books and accounts. Accounting division. Accounting and other business functions. Payroll. Control and audit. Cost accounting. Facilities, equipment and amortization. Inventory and business results accounting. Managerial accounting and accounting in inflationary conditions. Budgeting. Accounting ethics. Finances.
