TTK University of Applied Sciences
TTK University of Applied Sciences
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Curriculum subjectAccountancy
| Subject |
| Subject code |
ÕRK179 |
| Subject name |
Accountancy |
| Credit points |
3 ECTS |
| Grading method |
Grade prelim |
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| Curriculum subject |
| Curriculum |
2014 RR |
| Study year |
3 |
| Semester |
Fall semester |
| Subject type |
Mandatory |
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Subject loads
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| Lecture |
32 |
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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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- Raamatupidamise seadus
- Raamatupidamise Toimkonna juhendid
- Linnaks, E. Ettevõtte raamatupidamine. Tln. Külim 1994
- Rebane, M., Visberg, A.-E. Sissejuhatus raamatupidamisse. Raamatupidamise algkursus.
Tln. Kirjastus " Külim", 1996.
- Raamatupidaja digitaalne abi 4.0. Tln. Agitaator OÜ, 2006
- Palmipuu, M. Hea raamatupidamistava 2012/2013. Tln. Ten-Team 2012
- Palmipuu, M. Majandusaasta aruande koostamine. Tln. Pandekt OÜ 2013 |
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| Current rounds |
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| None |
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