Processing in the journal, general ledger and orders
Coverage of property items, capital, liabilities, income and expenses
Financial report
Basic treatment of positions in financial statements
Specific positions in financial statements
Long-term property. and establishment of dd/doo
Tangible assets
Current assets
Active time limits
Expenses
Supplies
Sale
Objective of the course
To enable students to understand the basics of accounting theory, the objectives of accounting and the position of accounting in the chain of financial reporting for internal and external users of reports.
Provide students with practical knowledge in recording business events and the implications of recording on financial reporting.
Present simpler examples of accounting calculations.
Conducting classes
Lectures on theoretical foundations
Overview of relevant legislative provisions
Setting and discussing specific problems
Solving case studies
Practical exercise in bookkeeping
Knowledge testing methods
Written exam Oral examination
Lectures 10%
Exercises 5%
Written tests – 85%
Competences
Application of tax and financial regulations
A process-oriented approach to the analysis of business events
Literature
Mandatory
Belak, Prof. Ph.D. V., 2006. Professional accounting, p. 32 – 125. Zgombić & Partners.
Jahić, M., 2008. Financial accounting. Association of Auditors FBiH.
Additional
Law on Accounting and Audit of the FBiH (Official Gazette of the FBiH, 15/21)
Rulebook on the framework of accounts...
Rulebook on the content and form of financial report forms
Rulebook on the content and form of report forms on changes in capital
International Financial Reporting Standards including International Accounting Standards.
BA