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sisvu:description 1. Financijsko računovodstvo - pojam, sadržaj, načela, računovodstvene grane 2. Organizacija računovodstva, etika 3. Opća računovodstvena rješenja pri predstavljanju ekonomskih kategorija u bilanci i računu dobiti i gubitka - računovodstvo dugotrajne imovine i odnosni troškovi 4. Računovodstvo zaliha i odnosni troškovi. 5. Vremenska dimenzija novca i računovodstvena upotreba 6. Računovodstvo ostalih bilančnih kategorija aktive 7. Računovodstvo kapitala 8. Računovodstvo obveza i ostalih bilančnih kategorija pasive 9. Računovodstvo prihoda troškova i dobiti 10. Sastavljanje financijskih izvještaja - namjena i korisnici financijskih izvještaja, pravila sastavljanja financijskih izvještaja, računovodstvene pretpostavke, mjerenje kategorija financijskih izvještaja, izvještavanje vanjskih korisnika 11. Specifičnosti računovodstva s obzirom na vlasništvo i područje njegovog djelovanja - računovodstvo samostalnih, partnerskih poduzeća i dioničarskih društava, mali srednji i veliki poduzetnici, javno poduzeće, banke, osiguravajuća društva 12. Zajednički pothvati 13. Poslovna spajanja 14. Sastavljanje konsolidiranih financijskih izvještaja - uvjeti za sastavljanje konsolidiranih financijskih izvještaja, namjena i metodika sastavljanja konsolidiranih financijskih izvještaja 15. Sastavljanje bilance i račun dobiti i gubitka u uvjetima inflacije - opredjeljenje i mjerenje inflacije, inflacijsko računovodstvo u nekim zemljama svijeta, inflacijsko računovodstvo u Hrvatskoj 16. Sastavljanje financijskog izvještaja o novčanom toku - obračunski i predračunski izvještaj 17. Računovodstvena analiza financijskih izvještaja. (hr)
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