Õppeaine eesmärk on:
- õpetada majandussündmuste kajastamist ja finantsaruannete koostamist, kulude arvestamist, eelarvestamist ja juhtimisotsuste ettevalmistamist tuginedes arvestuse infole;
- tutvustada kestlikkuse arvestamise meetodeid ning aruandlust vastavalt kehtivatele standarditele.

The aim of this course is to:
- provide knowledge and skills for financial reporting, preparing financial statements, costing, budgeting and making management decisions based on accounting information;
- provide knowledge for sustainability accounting and reporting according to international standards.

Aine läbinud üliõpilane:
- teab valdkonna põhimõisteid ja finantsaruannete vahelisi seoseid;
- oskab kajastada majandussündmuseid ja koostada lihtsamaid finantsaruandeid;
- oskab arvestada toodete kulusid eri meetodite abil;
- teab, kuidas koostada eelarvet ja ette valmistada juhtimisotsuseid;
- selgitab ESG aruandluse põhimõisteid, regulatsioone ning kirjeldab ja analüüsib peamisi ESG-ga seotud standardeid ja regulatsioone;
- koostab ESG aruandeid, kasutades eri meetodeid ja standardeid.

After completing this course, the student:
- knows the basic concepts of the field and the connections between financial statements;
- can reflect economic events and prepare simpler financial statements;
- knows how to calculate the costs of products with different methods;
- knows how to prepare a budget and make managerial decisions;
- explains the key concepts of ESG reporting, describes and analyses main ESG-related standards and governing, and reporting practices;
- prepares ESG reports and/or discloses data using different methods and standards; solves case studies outlining the main ESG challenges and providing real examples of the implementation of ESG disclosures.

Õppeaine koosneb kahest osast: finants- ja kuluarvestus (50% mahust), ning jätkusuutlik arvestus ja aruandlus (50% mahust).
Finantsarvestus. Majandussündmuste dokumenteerimine. Korrigeerimis- ja lõpetamiskanded. Raha ja lühiajaliste finantsinvesteeringute arvestus. Arveldused ostjatega. Kaubavarude kulupõhised arvestusmeetodid. Materiaalse põhivara arvestus. Immateriaalse põhivara arvestus. Kohustiste arvestus. Omakapitali struktuur. Rahakäibe aruanne, selle struktuur.
Kuluarvestus. Kulude arvestamise meetodid, eelarvestamine. Jätkusuutlik arvestus ja aruandlus.
Standardid ja regulatsioonid: CSRD, SDGs, ISSB, GRI, Euroopa Taksonoomia alused ning DNSH printsiibi rakendamine aruandluses.

The course consists of two parts: financial and cost accounting (50% from total) and sustainability accounting and reporting (50% from total).
Financial accounting. Documentation of economic events. Adjustment and closing entries. Accounting for property, plant and equipment. Accounting for intangible assets. Calculation of liabilities. Equity structure. Cash flow statement, its structure.
Cost accounting.
Main methods of cost accounting, budgeting. New Corporate Sustainability Reporting Directive (CSRD), The Sustainable Finance Disclosure Regulation, Sustainable Development Goals (SDGs), International Sustainability Standards Board (ISSB) and Sustainability Reporting; Global Reporting Initiative (GRI), sustainability assurance. EU taxonomy alignment and DNHS principle.

Eristav hindamine - lõpphinne kujuneb kodu- (20%) ja kontrolltööde (20%) ning kirjaliku eksamitöö (60%) tulemusena.

Distinctive evaluation - final grade cosnists of homework (20%), test in class (20%) and written examination (60%).

Kodutööd, teemakohase kirjanduse läbitöötamine, ülesannete lahendamine, meeskonnatöö.

Homework, analysis of scientific articles and literature, case studies, teamwork.

Alver, J.; Reinberg, L. Juhtimisarvestus. 2., täiendatud väljaanne. Deebet, Tallinn, 2002.
The Palgrave Handbook of ESG and Corporate Governance.
Alver, L.; Alver, J., (2017). Finantsarvestus. Tallinn: Deebet.
Nikitina-Kalamäe, M. (2017). Finantsarvestuse aluste ülesannete kogu. Tallinn: Deebet.
Sustainability Accounting and Accountability 3rd edition. Matias Laine; Jeffrey Unerman; Helen Tregidga (AUT University, Faculty of Business and Law,). Taylor & Francis Ltd.21.07.2021.
Sustainability Performance and Reporting, Irene Herremans, Business Expert Press (June 19, 2020)

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