Anda teadmisi majandussündmuste kajastamise ning vara, kohustiste ja omakapitali arvestuse kohta.

Acquire knowledge in recording business transactions and accounting for assets, liabilities and owners’ equity.

Aine läbinud üliõpilane:
- oskab kajastada majandussündmusi raamatupidamislikult;
tunneb laekumata arvete, laoseisu, materiaalse ja immateriaalse vara, lühi- ja pikaajaliste kohustiste, omakapitali arvestust.

After completing this course the student is able to:
- record business transactions and complete the accounting cycle;
- account for receivables, inventories, tangible and intangible assets, current and long-term liabilities, owners’ equity.

Finantsarvestus ja selle keskkond. Finantsaruannete osised. Majandustehingud. Lihtne ja laiendatud raamatupidamisvõrrand. Tehingud. Tehingute dokumenteerimine. Kontod ja kahekordne kirjendamine. Raamatupidamistsükkel. Korrigeerimis- ja sulgemiskanded. Raamatupidamisregistrid. Võlgnevuste ja lootusetute võlgade arvestusmeetodid. Varude arvestus (pidev ja perioodiline süsteem), kulupõhised arvestusmeetodid. Materiaalse ja immateriaalse vara arvestus. Lühi- ja pikaajaliste kohustiste arvestus. Omakapitali arvestus. Finantsaruanded: raamatupidamisbilanss, kasumiaruanne, rahakäibe aruanne. Üldtunnustatud arvestuspõhimõtted. Raamatupidamist reguleerivad Eesti normatiivaktid. Rahvusvahelised finantsaruandlusstandardid.

Accounting and its environment. Elements of financial statements. Business events. Simple and extended accounting equation. Transactions. Documentation of transactions. Accounts and double-entry accounting. Completing the accounting cycle. Adjusting and closing entries. Special accounting journals. Accounting for receivables and uncollectibles. Accounting for inventories (perpetual and periodic system), inventory costing models. Accounting for tangible and intangible assets. Accounting for current and long-term liabilities. Accounting for owners’ equity. Financial statements: balance sheet, income statement, cash flow statement, notes. Generally accepted accounting principles. Accounting legislation in Estonia. International financial reporting standards (IFRS).

Kirjalik eksam

Written exam

Kodutööd

Home assignments

Specific reading materials and references will be provided during the course.

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