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Curriculum subjectBasics of Accountancy
| Subject |
| Subject code |
TLM476 |
| Subject name |
Basics of Accountancy |
| Credit points |
3 ECTS |
| Grading method |
Exam |
| Subject program |
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| Curriculum subject |
| Curriculum |
2018 TK |
| Study year |
1 |
| Semester |
Spring semester |
| Subject type |
Mandatory |
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Subject loads
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| Practice |
32 |
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| General description |
|---|
Accounts of history.
Accounting materiality and purpose .
Documenting the economic transactions .
Accounting Organisation of the company. Accounting policies and procedures .
Accounts , chart of accounts , double entry bookkeeping .
Economic transactions are recorded. General ledger, cash book .
Reporting ( balance sheet , income statement , cash flow statement , annual report)
Taxes and tax returns ( VAT , calculated on the payroll and withholding taxes , and fees, heavy vehicle tax ) .
Interpretation of the annual accounts |
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| General aim |
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| The objective of this course is to provide knowledge about processing, explaining, measuring and conveying economical information and arranging enterprise's accountancy. |
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| Aim |
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• Orientation accounting classes and understands their role in the company's day to day business activities
• Ability to classify the transportation company 's assets, liabilities and equity
• Knows the Law on Accounting and the Accounting Standards Board guidance ( RTJ )
• Ability to create and read a balance sheet , income statement and cash flow statement
• Ability to prepare basic documents and carry out economic transactions to the general ledger
• Ability to create and use internal accounting rules
• Is familiar with the format of the documents sought |
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| Form description |
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| Lectures and seminars |
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| Literature |
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• Alver, L., Alver, J. Finantsarvestus, Tallinn: Deebet, 2009, 507 lk.
• Eesti maksuseadused koos rakendusaktidega: Õigusaktide kogumik seisuga 1. Aprill 2011 (I-III köide)
• Hea raamatupidamistava 2012/2013: kommenteeritud muudatused, TenTeam, 2012, 432 lk.
• Karu, K. Raamatupidamise sise-eeskirjad
• Käibemaksuseadus jt maksuseadused
• Kütt, J. Sissejuhatus raamatupidamisse, Külim, 2009
• Raamatupidamise seadus
• Raamatupidamise Toimkonna Juhendid (RTJ)
• Rebane, M., Visberg, A.-E. Sissejuhatus raamatupidamisse, Külim, 1998 |
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| Evaluation methods |
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| Individual work, group work, test, homework, exam |
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| Name of the e-learning course at Moodle environment (http://ekool.tktk.ee) |
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| Raamatupidamise alused- Kati Nõuakas |
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| Current rounds |
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| None |
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