Prof. dr. sc. Ivana Dražić Lutilsky
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Sudjeluje u izvođenju sljedećih kolegija
Poslijediplomski studij - Sveučilišni specijalistički studij (MBA)
Menadžersko računovodstvo / Managerial Accounting
• Temeljne računovodstvene kategorije i priznavanje u financijskim izvještajima
• Računovodstveni aspekti upravljanja troškovima
• Planiranje i kontrola
• Relevantne informacije za proces odlučivanja
• Model točke pokrića
• Moderne metode upravljanja troškovima
1. Basic accounting categories I recognition in the financial statements
2. Accounting aspects of cost management
3. Planning and control
4. Relevant information for the decision-making process
5. CVP
6. Modern cost management methods
• Računovodstveni aspekti upravljanja troškovima
• Planiranje i kontrola
• Relevantne informacije za proces odlučivanja
• Model točke pokrića
• Moderne metode upravljanja troškovima
1. Basic accounting categories I recognition in the financial statements
2. Accounting aspects of cost management
3. Planning and control
4. Relevant information for the decision-making process
5. CVP
6. Modern cost management methods
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.
