Subject 'Basics of Accounting'

Year:   2015/2016    2016/2017    2017/2018    2018/2019    2019/2020    

Classification of subject and means of accounting. Methods and traditions of accounting. Accounting law. Accounting balance sheet. Credit side and double booking. Accounting bylaws. Company annual report. Responsibility in the field of accounting. Documentation, their drafting and storage.

The aim of the course is to introduce accounting documentation, legislation and arrangement; how to execute business transactions, their book entry and to compile a composite balance sheet, and an earnings report.

Student after completing the course orientates in types of accounting and in their role in economy; can classify enterprise assets; knows accounting law, can read balance sheets, can compile a basic document and can make accounting records, can use enterprise accounting bylaws, can read and analyse annual reports, knows the requirements of drafting.

Lectures and practical classes, one test, independent works, and the final test (with multiple answers). The mark includes three latter tasks: 25%, 50% and 25% respectively.

M.Rebane, A.-E. Visberg Sissejuhatus raamatupidamisse (Raamatupidamise algkursus) Külim. 1996.a.; M.Rebane, A.-E. Visberg Sissejuhatus raamatupidamisse (Raamatupidamine ettevõttes) Külim, 1998.a.; K.Karu Raamatupidamise sise-eeskirjad; Raamatupidamise seadus/The accouning law.

2014: AT  ET  

2013: AT  ET  

2012: AT  ET  RT  

2011: AT  RT  

2010: AT  RT  

2009: AT  RT  

2008: AT  RT  

2007: AT  RA  

2006: AT  RA  

2005: AT  RA  

2004: AT  RA