ACCOUNTING II:
Accounting II
Chair of Financial Law and Financial Science
Accounting II
Study: Tax - 3. semester
Code: 111444
ECTS: 6.0
Course coordinators: prof. dr. sc. Vesna Vašiček
Lecturers: doc. dr. sc. Martina Dragija Kostić - Lectures

doc. dr. sc. Sanja Broz Tominac - Exercises
doc. dr. sc. Martina Dragija Kostić - Exercises
Exam dates:
  • 27. 01. 2021.
  • 10. 02. 2021.
  • 21. 04. 2021.
  • 02. 06. 2021.
  • 16. 06. 2021.
  • 30. 06. 2021.
  • 08. 09. 2021.
  • 22. 09. 2021.
Exam registration: Studomat
Basic data
Accounting II Tax - 3. semester
6.0 111444
Lecturer in charge Consultations Location
prof. dr. sc. Vesna Vašiček
Lecturer Consultations Location
doc. dr. sc. Martina Dragija Kostić (Lectures)
doc. dr. sc. Sanja Broz Tominac (Exercises)
doc. dr. sc. Martina Dragija Kostić (Exercises)
Literature
Grupa autora (redaktori, Gulin, D., Žager, L.); Računovodstvo; HZRIF (2010)
Grupa autora (redaktor, Perčević, H.); Računovodstvo - priručnik za vježbe, , treće, izmijenjeno i dopunjeno izdanje; HZRIF (2010)
Description
Accounting assumptions, principles and standards as a framework for financial reporting. Understanding of financial statements. The qualitative characteristics of accounting information. Balance sheet - the term and importance of the balance sheet, the preparation and content of the balance sheet, the principles of valuation of the balance sheet positions, types of balances. Income statement - the term and importance of the income statement, the preparation and content of the income statement, assessment and valuation of expenses and revenues, the connection between the balance sheet and the income statement. Statement of cash flows - the term and importance of the statement of cash flows, elements of the statement of cash flows, the methods of preparation the statement of cash flows. Statement of changes in owner s equity - the term and importance of the statement of changes in owner s equity, the methods of preparation of the statement of changes in owner s equity and the content of the statement of changes in owner s equity. Accounting policies. Notes to financial statements - the term and importance of the notes, form and content of the notes. Internal financial statements - the scope and content of the internal financial statements. Financial statements in the function of planning, analysis and control of operations.
Exam dates
27. 01. 2021.
10. 02. 2021.
21. 04. 2021.
02. 06. 2021.
16. 06. 2021.
30. 06. 2021.
08. 09. 2021.
22. 09. 2021.