Curriculum subject

Basics of Accounting

Subject
Subject code	TLM003
Subject name	Basics of Accounting
Credit points	3 ECTS
Grading method	Exam
Subject program

Curriculum subject
Curriculum	2017 RT
Study year	1
Semester	Fall semester
Subject type	Mandatory

Subject loads
Lecture	16
Practice	16

General description
The subject of accounting and classification of the means. Methods and practices of accounting. Accounting law. Accounting balance. Accounts. Internal regulation of accounting. Annual report of the company. Responsibility in accounting. Accounting documents, drawing up and maintaining them.

General aim
To introduce the documentation, legislation and arrangement of documentation. To learn to register economic deals, draw up accounting documents, balance sheets and profit statements.

Aim
A student - is aware of the accounting types and their role in economy; - can classify company assets; - knows the accounting law; - is able to read the accounting balance; - can draw up and register basic accounting documents; - is able to apply the accounting regulation of the company; - is able to read and analyse the annual report of the company; - knows the regulations of drawing up documents.

Form description
The subject comprises 32 contact classes, 16 of them practical classes. 2 tests during the term with at least positive results (51% answers correct). 2 home assignments defended and approved. Final written test. Final examination mark: 70% of continuous evaluation (tests + home assignment + test) and written exmination answers (30%).

Literature
* J.Kütt; Sissejuhatus raamatupidamisse;Külim,2009.a. * M.Rebane, A.-E. Visberg Sissejuhatus raamatupidamisse (Raamatupidamine ettevõttes) Külim, 1998.a * K.Karu Raamatupidamise sise-eeskirjad * Raamatupidamise seadus; * U.Mereste;Majandusleksikon I ja II;Eesti Entsüklopeediakirjastus; 2003.a.

Replacement Subjects
TLM004 Basics of Accounting

Current rounds
None