Subject 'Basics of Accountancy'

Name in Estonian: Raamatupidamise alused

Year: 2011/2012 2012/2013 2013/2014 2014/2015 2015/2016

Status	passive
State code	MTR143
Study language	Estonian
Chair	Masinaehitus
Credit points	2 CP; 3 ECTS
Grading method	Grade prelim

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

Is taught in following curricula

2012: TI

2011: TI

2010: TI

2009: TI

2008: TI

2007: TI

2006: TI

2005: TI