General Accounting for Management
| Subject | General Accounting for Management |
| Semester | 5th semester (autumn) |
| Type | Required |
| ECTS | 9 ECTS |
| Study programme: | Business studies (undergraduate) |
| Primary language: | Slovene |
| Lecturer | Robnik, Lidija |
The course will be conducted in the Slovene language and is a required course in accordance with an officially approved curriculum in the undergraduate study program Business Studies. During the course, the student learns the basic concepts of business accounting, business functions of the company (purchasing, production, sales ...), planning and tax optimization of the company from a theoretical and practical point of view.
Prerequisites for inclusion in the course work
Students must understand the basic concepts of business and management of organizations as derived from secondary school curricula. The subject requires the use of basic mathematical techniques. Students must have sufficient knowledge of the Slovene language so that they can communicate with lecturers and students, follow the lecture and understand the study materials that will be provided during the course.
Goals
1. Present students the importance of accounting for decision making (for management);
2. Provide students with information for deciding on individual business functions;
3. Present to students the information for business planning;
4. Introduce students with information for tax optimization.
Competencies
1. Understanding accounting reports for deciding users of these reports;
2. Understanding information for individual business functions (purchasing, production, sales ...)
3. Acquiring knowledge as an appropriate basis for business planning
4. Acquiring knowledge as an appropriate basis for tax optimization
5. Ability to analyze and synthesize
6. The ability of expert argumentation and decision-making
Learning outcomes
Acquire knowledge for practical use, for business decisions based on accounting information for top and middle management in the company.
Syllabus
1. Characteristics of other accounting information for the needs of internal users (Accounting information for decision-making by individual business functions - for employee decisions, technical decisions, purchasing decisions, production decisions, sales decisions, financial decisions; Accounting information for the purpose of supervising operations by location of responsibility)
2. Planning and preparation of accounting and business reports and business plans
3. The characteristics of tax optimization (VAT, income tax, corporation tax, international taxation ...)
Forms of work
• Teacher explanations
• Studying case studies
• Working in groups
• Individual case work
Methods (modes) of work
• explanation
• conversation / debate
• case study
Evaluation system and criteria
Knowledge testing are consists of three elements: 1) Seminar work; 2) On-course work; 3) Exam. For a positive assessment, at least 50% of all points must be collected.
Learning and study material
- D. Pučko: Analiza poslovanja podjetja, Ekonomska fakulteta Ljubljana
- Selected chapters from current textbooks, scientific and professional contributions from renowned domestic and foreign journals and collections (will be listed promptly)
- Material from lectures with basic content summaries and additional materials for exercises and discussion.
- Martin Ricketts (2008): The Economics of Modern Business Enterprise, Edward Elgers Publishing Limited, Cheltenham, UK;
- Werner Pepels (2003): ABWL: Eine praxisorientierte, Einfuehrung in die moderne Betriebswirtschaftslehre, 3dr Ed., Fortis, Koeln
- After courses
- By agreement