TTK University of Applied Sciences
TTK University of Applied Sciences
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Curriculum subjectAccountancy
| Subject |
| Subject code |
AAP117 |
| Subject name |
Accountancy |
| Credit points |
2 ECTS |
| Grading method |
Grade prelim |
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| Curriculum subject |
| Curriculum |
2009 EI |
| Study year |
4 |
| Semester |
Spring semester |
| Subject type |
Optional |
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Subject loads
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| Lecture |
10 |
| Practice |
10 |
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| General description |
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| Accountancy balance, assets and capital of an enterprise. System of accounts and double entry of economic transactions. Documentation and registration of economic transactions in accounting ledgers. Accounting policies and procedures. Reports, being drawn up on the basis of accountancy data. Responsibility for organisation accountancy in an enterprise. A sample about organising accountancy in a company. |
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| General aim |
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| The objective of the course is to provide basic knowledge about accountancy - main basics of accounting and reporting in the enterprise. |
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| Aim |
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Having passed the course the student:
- orientates in the legislation and legal acts in the field of accountancy;
- has knowledge about accountancy documents and double entry of economic transactions;
- has knowledge for drawing up a balance and income statement and
- can fill in main tax returns. |
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| Form description |
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| Lectures, seminars, practical classes, independent prelim test. |
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| Literature |
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- Eesti Vabariigi Raamatupidamise Toimkond. Hea Raamatupidamistava 2007. Tln. Agitaator OÜ, 2007
- M. Rebane, A.-E. Visberg. Sissejuhatus raamatupidamisse. Raamatupidamise algkursus.
Tln. Kirjastus " Külim", 1996.
- M. Rebane, A.-E. Visberg. Sissejuhatus raamatupidamisse.
- Raamatupidamine ettevõttes. Tln. Kirjastus "Külim", 1998.
- Raamatupidaja digitaalne abi 4.0. Tln. Agitaator OÜ, 2006
- Raamatupidamise seadus, RT I 2002,102,600; RT I 2003,88,588; RT I 2004,90,616; RT I 2006,61,456. |
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| Evaluation methods |
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Evaluation methods
During the course students perform one auditory test in the Moodle learning and one graded individual task in Excel.
Both perfomances form 15% of the total evaluation.
Course ends with a written test in Excel. Test results form 70% of the total evaluation.
The grading criteria is indroduced by the lectuer at the beginning of the course. |
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| Current rounds |
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| None |
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