Opis Predmeta.pdf

Business Accounting 2
Study programme: Accounting and Finance, 1st Bologna degree
Study field: Accounting, Finance
Academic year: 2 or 3
Semester: 2
Course type: Basic
University course code: 2.R.7
Lecturer: Nataša Pustotnik, M.Sc., Senior lecturer
Languages: Slovenian
Prerequisites: Knowledge of Business Accounting 1
Content:
1. Business accounting and its development
2. Accounting information for production function and decision-making
3. Accounting information for technical function and decision-making
4. Accounting information for sales function and decision-making
5. Accounting information for evaluating business system success
6. Accounting information from the perspective of sustainable development
Readings:
Turk I, Kavčič, S., Kokotec-Novak, M.: Business Accounting; Ljubljana: Slovenian Institute for Auditing, 2006
PowerPoint presentations and lecture notes
Additional literature:
Bergant Živko (2016): Added value. Journal of Accounting from A to Ž, 2016
Bergant Živko (2016): Accounting information from the perspective of sustainable development. Journal of Business Accounting, 2016
Hočevar Marko (2007): Control of costs: formation of accounting information for management decision-making
Weygandt J.J., Kimmel P.D., Kieso D.E.: Managerial Accounting: Tools for Business Decision Making (5th ed.); 2010
Objectives and competences:
- Formation of accounting information for evaluating business system success
- Control of investment centers of responsibility
- Preparation of reports for evaluating segment success
- Understanding the balanced scorecard system
- Understanding criteria and their application in evaluating investment decisions
- Understanding the concept of incremental analysis
- Understanding the technique of evaluating customer profitability
- Ability to form sales prices according to planned goals
- Understanding the concept of added value and its connection to sustainable business operations
Expected learning outcomes:
- Student analyzes business operations by investment centers of responsibility and evaluates segment achievements
- Student proposes the use of the balanced scorecard system to management
- Student applies various criteria for evaluating investment decisions
- Student understands the theory of constraints in production function and prepares a proposal for optimal product assortment
- Student understands the technique of evaluating customer profitability and advises management on its use
- Student applies various methods for determining sales prices according to business activity and planned goals
- Student understands the concept of added value and its connection to sustainable business operations
Teaching and learning methods:
- Frontal teaching
- Group work
- Individual work
- E-learning
Assessment methods:
- Written exam (60%)
- Individual or group solution of a practical study case (15%)
- Tasks, work in the online classroom (25%)