Accounting I
Chair of Financial Law and Financial Science
Accounting I
Study: Tax - 2. semester
Code: 111429
ECTS: 8.0
Course coordinators: prof. dr. sc. Vesna Vašiček
Lecturers: doc. dr. sc. Sanja Broz Tominac - Exercises
doc. dr. sc. Martina Dragija Kostić - Exercises
Basic data
Accounting I Tax - 2. semester
8.0 111429
Lecturer in charge Consultations Location
prof. dr. sc. Vesna Vašiček
Lecturer Consultations Location
doc. dr. sc. Sanja Broz Tominac (Exercises)
doc. dr. sc. Martina Dragija Kostić (Exercises)
Grupa autora (redaktori, Gulin, D., Žager, L.); Računovodstvo; HZRIF (2010), str
Grupa autora (redaktor, Perčević, H.); Računovodstvo - priručnik za vježbe; HZRIF (2010), str
Definition and the structure of accounting. Accounting and economic science. Position and functions of accounting in a company. The normative framework of accounting. The accounting process.
Bookkeeping account and business books. Bookkeeping documents. Accounting for fixed and current assets ? tangible and intangible assets, inventories, financial assets and receivables. Accounting for liabilities and equity. Accounting for stocks. Accounting for costs ? material costs, costs of services, staff costs, depreciation, provisions for expenses, value adjustments, the allocation of costs. Accounting for expenses and revenues. Determination of operating result and its distribution.
The preparation of the gross balance and financial statements.
Exam dates