Subject 'Basics of Accountancy'

Year:   2014/2015    2015/2016    2016/2017    2017/2018    2018/2019    

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

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

• 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

Lectures and seminars

• 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

Individual work, group work, test, homework, exam

Raamatupidamise alused- Kati Nõuakas

2018: TK  TL  

2017: TK  TL  TT  

2016: TK  TL  TT  

2015: TL  TT  

2014: TL  TT  

2013: TL  TT