Curriculum subject

Basics of Accountancy

Subject
Subject code	MTR143
Subject name	Basics of Accountancy
Credit points	3 ECTS
Grading method	Grade prelim

Curriculum subject
Curriculum	2012 TI
Study year	2
Semester	Spring semester
Subject type	Mandatory

Subject loads
Lecture	40

General description
Essence of enterprise's accountancy. Liable to keep accounts, accountancy methods, balance sheet, enterprise's assets and capital. Account system and double booking of the business deals. Recording and registering of business deals in the ledger. Accounting rules. Accounting records of accounting data. Accountancy liability in the enterprise. An example of company's accounting system.

General aim
The objective of this course is to provide knowledge about processing, explaining, measuring and conveying economical information and arranging enterprise's accountancy.

Aim
The student who has mastered this course can orientate in accountancy legislation, knows the accountancy methods and documentation, accounts ledger and balance sheet. Knows how to make profit account and fulfill the main fiscal declarations.

Form description
Lectures,individual work, homework, test.

Literature
- 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.

Evaluation methods
The grading criteria is indroduced by the lectuer at the beginning of the course.

Name of the e-learning course at Moodle environment (http://ekool.tktk.ee)
Raamatupidamise alused (TI31/41)- Kati Nõuakas

Current rounds
None