Mirko Pečarič PhD, Associate Professor
Chair:
E-mail:
Phone:
Courses
Study Programs in English
Accounting (UNDERGRADUATE study program)
To familiarize the students with basic accounting theory and techniques that will enable them to understand the accounting process of a business venture, its financial tracking and to establish the financial position and successfulness in business.
Course content
The purpose and nature of accounting. Systems and methods of bookkeeping. Assets, liabilities and owner’s equities. Balance sheet. Effects of business transactions upon the balance sheet. Expenses and revenues. Income statement. Effects of business transactions upon the income statement. Cash flow statement. Statement of changes in stockholders' equity. Notes to financial statements. Journal and trial balance. Work sheet. Adjusting entries. Closing entries. Inventories. Inflation accounting. Chart of accounts. Financial statement analysis. The system of internal control. Accounting information system.
Course content
The purpose and nature of accounting. Systems and methods of bookkeeping. Assets, liabilities and owner’s equities. Balance sheet. Effects of business transactions upon the balance sheet. Expenses and revenues. Income statement. Effects of business transactions upon the income statement. Cash flow statement. Statement of changes in stockholders' equity. Notes to financial statements. Journal and trial balance. Work sheet. Adjusting entries. Closing entries. Inventories. Inflation accounting. Chart of accounts. Financial statement analysis. The system of internal control. Accounting information system.
SME's Accounting (UNDERGRADUATE study program)
Acquainting students with the specific features of SME’s accounting and accounting standards and regulations for SME’s. Through seminars and practicum students are trained for organizing SME’s accounting.
Course content
Small and medium-sized enterprises in context of IASB standards for SMEs adoption – definition and characteristics. Reasons and objectives of IASB standards for SMEs. Small and medium-sized entity financial reporting framework – users of financial statements, qualitative characteristics, elements, recognition, measurement, public accountability. Small and medium-sized entity financial reporting standard – accounting policies and elements of financial statements. Accounting of SMEs in Croatia – legal framework and differences regarding big and listed enterprises. Accounting of physical persons – craftsman (tradesmen and people engaged in freelance occupations who are liable to pay personal income tax on self-employed activities) in system of single bookkeeping – accounting principles and business books. Accounting budgeting, accounting supervision (control and inspection) and accounting analysis of small and medium enterprises. Cost and management accounting in small and medium enterprises – state in Croatia, prerequisites and development possibilities. The special consideration in the audit of small enterprises.
Course content
Small and medium-sized enterprises in context of IASB standards for SMEs adoption – definition and characteristics. Reasons and objectives of IASB standards for SMEs. Small and medium-sized entity financial reporting framework – users of financial statements, qualitative characteristics, elements, recognition, measurement, public accountability. Small and medium-sized entity financial reporting standard – accounting policies and elements of financial statements. Accounting of SMEs in Croatia – legal framework and differences regarding big and listed enterprises. Accounting of physical persons – craftsman (tradesmen and people engaged in freelance occupations who are liable to pay personal income tax on self-employed activities) in system of single bookkeeping – accounting principles and business books. Accounting budgeting, accounting supervision (control and inspection) and accounting analysis of small and medium enterprises. Cost and management accounting in small and medium enterprises – state in Croatia, prerequisites and development possibilities. The special consideration in the audit of small enterprises.
