Subject 'Basics of Accounting'

Year:   2016/2017    2017/2018    2018/2019    2019/2020    2020/2021    

The subject of accounting and classification of the means. Methods and practices of accounting. Accounting law. Accounting balance. Accounts. Internal regulation of accounting. Annual report of the company. Responsibility in accounting. Accounting documents, drawing up and maintaining them.

To introduce the documentation, legislation and arrangement of documentation. To learn to register economic deals, draw up accounting documents, balance sheets and profit statements.

A student
- is aware of the accounting types and their role in economy;
- can classify company assets;
- knows the accounting law;
- is able to read the accounting balance;
- can draw up and register basic accounting documents;
- is able to apply the accounting regulation of the company;
- is able to read and analyse the annual report of the company;
- knows the regulations of drawing up documents.

The subject comprises 32 contact classes, 16 of them practical classes. 2 tests during the term with at least positive results (51% answers correct). 2 home assignments defended and approved. Final written test. Final examination mark: 70% of continuous evaluation (tests + home assignment + test) and written exmination answers (30%).

* J.Kütt; Sissejuhatus raamatupidamisse;Külim,2009.a.
* M.Rebane, A.-E. Visberg Sissejuhatus raamatupidamisse (Raamatupidamine ettevõttes) Külim, 1998.a
* K.Karu Raamatupidamise sise-eeskirjad
* Raamatupidamise seadus; * U.Mereste;Majandusleksikon I ja II;Eesti Entsüklopeediakirjastus; 2003.a.

2017: RT  

2016: RT  

2015: RT  

2014: RT  

2013: RT  

2012: LI  RT  

2011: LI  RT  

2010: LI  RT  

2009: LI  RT  

2008: LI  RT  

2007: LI  RA  

2006: LI  RA  RR  

2005: LI  RR  

2004: LI  RR