Subject 'Basics of Accountancy'

Year:   2012/2013    2013/2014    2014/2015    2015/2016    2016/2017    

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.

The objective of this course is to provide knowledge about processing, explaining, measuring and conveying economical information and arranging enterprise's accountancy.

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.

Lectures,individual work, homework, test.

- 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
During the course students perform one auditory test in the Moodle learning and one graded individual task in Excel.
Both perfomances form 15% of the total evaluation.
Course ends with a written test in Excel. Test results form 70% of the total evaluation.
The grading criteria is indroduced by the lectuer at the beginning of the course.

2012: TI  

2011: TI  

2010: TI  

2009: TI  

2008: TI  

2007: TI  

2006: TI  

2005: TI