ACCOUNTANCY AND FINANCIAL REPORTING IN PUBLIC SECTOR:
Accountancy and Financial Reporting in Public Sector
Chair of Financial Law and Financial Science
Accountancy and Financial Reporting in Public Sector
Study: Administrative-Economic - 6. semester
Administrative-Legal - 6. semester
International-Administrative - 6. semester
Organisational-Managerial - 6. semester
Code: 123695
ECTS: 5.0
Course coordinators: prof. dr. sc. Vesna Vašiček
Exam dates:
  • 19. 11. 2020.
  • 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
Accountancy and Financial Reporting in Public Sector Administrative-Economic - 6. semester
Administrative-Legal - 6. semester
International-Administrative - 6. semester
Organisational-Managerial - 6. semester
5.0 123695
Lecturer in charge Consultations Location
prof. dr. sc. Vesna Vašiček
Literature
Grupa autora (ur. D.Vašiček); Računovodstvo proračuna; HZRIF (2007)
Grupa autora"(ur. D.Vašiček / K.Sirovica); Primjena računskog plana proračuna i poreznih propisa 2011/2012; HZRIF (2011)
Description
Institutional and functional coverage of public sector and features of budgetary system (2h)
Basics of budget financial accounting information system (4h)
Accounting concepts, International public sector accounting standards (IPSAS) and legal framework of government accounting (4h)
Features of accounting process and recording of typical business events (recording of revenues, expenses, assets and liabilities) (4h)
Financial reports in budget system - external reporting (4h)
Internal reporting and managerial information (4h)
Budgetary users in business environment - financial, tax and accounting aspects (4h)
Fiscal transparency, managerial financial control in the public sector and audit (4h)
Exam dates
19. 11. 2020.
27. 01. 2021.
10. 02. 2021.
21. 04. 2021.
02. 06. 2021.
16. 06. 2021.
30. 06. 2021.
08. 09. 2021.
22. 09. 2021.