Accounting (4cr)

Objective

The students familiarise themselves with the information system of accounting as one of the main data and information systems of companies. They examine the information system of financial accounting (bookkeeping) as a data bank registering the finances of a company and the utilisation of collected data in informative calculations. They are familiar with the characteristics of acounting in ADP companies and are able to produce the planning, target and control calculations needed in their own work with the help of IT.

Content

Business transactions, value-added tax, calculation of wages, financial statements and related documents, the basics of direct and indirect taxation. The basics of managerial accounting in different branches, the production and interpretation of calculations and reports from client perspective.

Qualifications

Basics of Entrepreneurship

Assessment criteria, satisfactory (1)

Based on distance study and intermediate exams