Course ID 17СТ05
  • Entrepreneurship
  • Finance and Banking
  • Tourism and Hospitality
  • Trade and International Business
Number of classes 3+2
Semester 2
Status Core
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