[RDF data]
Home | All courseInstance
PropertyValue
sisvu:academicYear 2004 (xsd:int)
is sisvu:containtsCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/67/11>
is sisvu:containtsCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/67/21>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/41585>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/41586>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/45146>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/45150>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63308>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63309>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63310>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63311>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/66313>
is sisvu:courseInstanceLecturerOfCourseInstance of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/66314>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/41585>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/41586>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/45146>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/45150>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63308>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63309>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63310>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/63311>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/66313>
sisvu:courseInstanceOfCourseInstanceLecturer <http://kent.zpr.fer.hr:8080/educationalProgram/resource/courseInstanceLecturer/18104/2004/66314>
sisvu:description FINANCIAL ACCOUNTING ENVIRONMENT Objectives of financial reporting. Causes and effects of manipualting financial statements. Development and harmonisation of reporting regulations in the world and in the republic of Croatia. Regulatory bodies of financial reporting. Characteristics and importnace of International standards of financial reporting. THEORETICAL COMPONENTS OF FINANCIAL ACCOUNTING Basic accounting considerations and principles, interdependence of the concepts of financial position and the changes in financial position; concepts and methods of preparing basic financial statements; characteristica and the structure of annual report; segment reporting; principles and methods of recognition and measurement; techniques of simple and compound interest , concept of present and future money value, concept of borrowing cost capitalisation, concept of impairment. ASSET ACCOUNTING Specific traits of recognition, measuring and disclosing assets, investment in bonds and shares, cost princxiple implementation,Specifičnosti priznavanja, mjerenja i objavljivanja imovine, specific traits and recording aspects of LOCOM concept implementation, specific traits and recording aspects of fair concept of subsequent valuation of financial assets; the application of impairment test. SHARE CAPITAL AND LIABILITY ACCOUNTING Structure of shareholders' equity, share issue, specific traits of dividend declaration, recording dividend declaration and dividend payout in cash, distribution of stock dividends , dividend distribution in the form of non-monetary assets or services, calculation and disclosure of earnings per share (EPS) and other invstment ratios, recording aspects of bond issue, recording aspects of received loans, provisions and other short 74 term liabilities. BUSINESS PERFORMANCE ACCOUNTING AND CASH FLOW INFORMATION Recognition and measurement of rvevenue and expense; nonrealised gains and losses, recording of Profit and profit allocation, covering losses, profit vs. cash flow, reporting and using information on cash fl (en)
is univ-ont:hasManifestation of <http://kent.zpr.fer.hr:8080/educationalProgram/resource/course/18104>
sisvu:inGrouping <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/67/11>
sisvu:inGrouping <http://kent.zpr.fer.hr:8080/educationalProgram/resource/knowledgeGrouping/67/21>
univ-ont:instanceOfCourse <http://kent.zpr.fer.hr:8080/educationalProgram/resource/course/18104>
sisvu:teachedInProgrammeTerm <http://kent.zpr.fer.hr:8080/educationalProgram/resource/programmeTerm/4687/5>
sisvu:teachedInProgrammeTerm <http://kent.zpr.fer.hr:8080/educationalProgram/resource/programmeTerm/4688/6>
sisvu:teachedInProgrammeTerm <http://kent.zpr.fer.hr:8080/educationalProgram/resource/programmeTerm/4689/6>
sisvu:teachedInProgrammeTerm <http://kent.zpr.fer.hr:8080/educationalProgram/resource/programmeTerm/4690/5>
rdf:type univ-ont:CourseInstance