1. komponenta

Lecture type	Total
Exercises	30
Lectures	45

* Load is given in academic hour (1 academic hour = 45 minutes)

Accounting, term, content and concept, accounting process and policies, international accounting standards and the environment in which it develops and operates, chart of accounts, asset accounting and depreciation, liability and equity accounting, cost accounting, revenue accounting, operating results accounting, inventory of assets and liabilities, acquisitions and consolidated statements, financial statements, financial indicators, understanding financial statements, management accounting, accounting in inflationary conditions, accounting ethics. The exercises include solving characteristic groups of tasks as for the written part of the exam through examples of recording business events in the order of the RRIF chart of accounts for entrepreneurs.

1. Connect and analyze the characteristics of entrepreneurial accounting and financial reporting,
2. Analysis of the effects of key business changes on financial statements,
3. Analysis of the effects of key business changes on financial statements,
4. Process (calculate) accounting changes and their posting to primary and subsidiary books and records, synthesize data and prepare basic financial statements

1. Grubišić, A.; Osnove računovodstva, Veleučilište u Šibeniku, 2016., Grubišić, A., Veleučilište u Šibeniku, 2016.

1. grupa autora: Računovodstvo poduzetnika s primjerima knjiženja, X naklada, 2014, RRIF Plus, Zagreb, grupa autora, RRIF Plus Zagreb, 2014.

Mandatory course - Regular studij - Tourism management