Introduction to Accounting
Course code
old course code
Course title in Estonian
Finantsarvestuse alused
Course title in English
Introduction to Accounting
ECTS credits
Assessment form
lecturer of 2022/2023 Autumn semester
lecturer not assigned
lecturer of 2022/2023 Spring semester
lecturer not assigned
Course aims
To give basic knowledge of accounting principles, theories and methods. To give basic know-how of implementing accounting theories in real-life situations.
Brief description of the course
Accounting and economic environment. The regulation for conducting financial accounting on an international level and in Estonia. The principles of accounting. Financial annual report. Financial transactions. Accounting registry. Basic equation of accounting. Documenting transactions. Managing accounts.
Theoretical knowledge is aided by practical assignments and simulations. Student will individually complete a complex assignment on accounting.
Learning outcomes in the course
Upon completing the course the student:
- knows methods of financial accounting, prindiples and problems;
- knows different types of financial accounting;
- knows how to implement accumulated knowledge in a real-life situation;
- knows the basic frame documents, regulations and strategies of accounting in Estonia.
Peedu Zeiger, PhD