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sisvu:academicYear 2006 (xsd:int)
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sisvu:description Uvod u predmet i metodologiju računovodstvenog obuhvaćanja, upoznavanje s računovodstvom kroz povijest te obilježjima, mjestom i ulogom računovodstva u suvremenom poslovnom okruženju. Upoznavanje s računovodstvenom regulativom, uključujući i elemente porezne regulative. Upoznavanje računovodstvenih načela, standarda i politika. Financijsko izvještavanje: upoznavanje studenata sa izradom temeljnih financijskih izvještaja - bilance, izvještaja o dobiti, izvještaja o novčanim tokovima, izvještaja o promjenama glavnice, računovodstvenih politika i bilježaka uz financijske izvještaje. Analiza, interpretacija i uporaba financijskih izvještaja od strane internih i eksternih korisnika pri donošenju poslovnih, investicijskih, financijskih odluka. Računovodstvo u uvjetima inflacije. Ovladavanje teorijom i metodom računovodstva imovine, obaveza, kapitala, prihoda i rashoda. (hr)
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