Curriculum subject

Accountancy

Subject
Subject code	ÕRK179
Subject name	Accountancy
Credit points	3 ECTS
Grading method	Grade prelim

Curriculum subject
Curriculum	2010 RR
Study year	3
Semester	Fall semester
Subject type	Mandatory

Subject loads
Lecture	32

General description
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.

General aim
The objective of the course is to provide basic knowledge about accountancy - main basics of accounting and reporting in the enterprise.

Aim
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.

Form description
Lectures, seminars, practical classes, independent prelim 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.

Current rounds
None