To introduce students to the theoretical principles of accounting and their application. By studying the tasks of individual parts of accounting in modern business conditions, students acquire special knowledge in the field of accounting monitoring of company operations and the use of data with the aim of forming accounting information. As part of this, to introduce students to the basic techniques of recording business changes and compiling basic financial reports.
The concept of accounting, types of accounting, users of accounting information;
Regulatory framework for accounting for entrepreneurs in the Republic of Croatia IFRS/IAS/HSFI, Basic financial
reports; Assets and sources of assets of the company; Accounting events and documents;
Business books and accounting accounts; Accounting monitoring of long-term
assets; Accounting monitoring of short-term assets (material inventories, inventories
finished products and goods); Accounting monitoring of short-term assets (money and
receivables); Accounting monitoring of liabilities and capital (principal); Accounting
monitoring of business expenses; Accounting monitoring of income and expenses i
determining business results; Analysis of financial statements; Internal control system
in accounting; Accounting Information System.
Apply fundamental accounting principles and specific accounting policies in entrepreneurial accounting through the recognition and valuation of financial statement positions of entrepreneurs. Individual outcomes are:
1. Establish basic accounting principles and the legislative framework for business accounting;
2. Understand the content and relationship of basic financial statements (balance sheet, income statement, cash flow statement);
3. Understand and apply the logic of double-entry financial accounting to the recording of accounting events;
4. Apply and combine accounting policies in the area of recording assets, capital and liabilities;
5. Assess and calculate the effects of dynamic categories of expenditure and income on business performance;
6. Compile and analyze simplified basic financial statements
