Accounting

Acquisition of theoretical analytical and applied knowledge in the field of accounting : basic accounting reports, basic records (chronological and systematic), legal and professional accounting regulations.

Acquiring the ability to independently record business (bookkeeping) changes, calculate financial results and prepare appropriate financial statements.

Theoretical training
• Balance Sheet and Profit and Loss Account;
• Bookeeping (chronological and systematic records);
• Acquisition of financial resources;
• Bookkeeping coverage: fixed assets, operating assets, production process, realization;
• Calculation and distribution of results;
Practical training
• Сase studies.

Ђорђевић, С. М., & Ђукановић, С. (2013). Финансијско рачуноводство. Нови Сад: Висока пословна школа струковних студија.

Ђорђевић, С .М., & Закић, В. (2016). Финансијско рачуноводство. Нови Сад: Висока пословна школа струковних студија.

Шкарић-Јовановић, К. (2015). Финансијско рачуноводство. Београд: Центар за издавачку делатност Економског факултета у Београду.

Phillips, F., Libby, R., & Libby, P. A. (2011). Fundamentals of financial accounting. New York: Mc Graw-Hil.

Traditional lectures; Case studies, software presentations of foreign instructional materials (in English); Analysis of test results and class presentations of seminar papers.

Assessment (maximum number of points 100)
Exam Requirements	55 points	Final exam	45 points
Attendance	5	Written exam	45
Ongoing assessment	30	Oral exam
Class participation	10
Case study	10

 

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Practice classes

• др Стеван Томашевић
• др Сања Влаовић Беговић