Special Accounting
The subject enables students to master an accounting analysis, planning, controlling and accounting of specific business activities such as trade, financial institutions (banking, insurance companies, and investment funds), budgetary institutions, and agricultural enterprises.
| Code: | 1СР |
|---|---|
| Status: | C |
| Semester: | 8th |
| Number of classes per week: | 4+3 |
| ECTS: | 7 |
| Department: | Department for Accounting and Business Finance |
| Teachers: | |
| Prerequisites: | Basis of Accounting; Financial Management; Banking |
| Learning Outcomes (gained knowledge): | Upon completion of this course the student will gain basic knowledge of the accounting in specific industries. The student will be able to properly record all business events, apply the existing regulations and perform the analysis of business plans in the trade, financial institutions (banking, insurance companies, and investment funds), budgetary institutions, agricultural enterprises and small businesses. |
| Subject Contents: | Tax accounting regulations, business accounting in commerce, accounting of financial institutions (investment funds, banks, insurance companies), accounting of budget institutions, specifics of the accounting in enterprises engaged in agricultural production and small businesses. |
| Teaching Methods and Learning Activities: | Lectures i.e. systematic transfer of knowledge from the literature. The main form of work in exercises will be recording of business event from practice so that students learn how to use their gained knowledge for practical purposes. Preparation and presentation of the seminar paper with the mandatory application of the methodology for the preparation of professional papers. |
| Literature: | Lukic, R. (1999). Accounting for trading companies. Belgrade: Faculty of Economics Lukić, R. (2000). Bank accounting. Belgrade: Faculty of Economics Vukmirović, N. Handouts for school year 2007/08 |
| Types of Assessment for the subject: | Colloquium I (0-20 points); Colloquium II (0-20 points); Final exam (0-50 points); Attendance (2point); Class activities (seminar papers, discussions, case studies) (0-8 points) |
| Special Remarks for the subject: |