TLÜ ÕIS

Introduction to Accounting

Course code

RIM6009.YK

old course code

RIM6009

Course title in Estonian

Finantsarvestuse alused

Course title in English

Introduction to Accounting

ECTS credits

4.0

Assessment form

Examination

lecturer of 2023/2024 Spring semester

Not opened for teaching. Click the study programme link below to see the nominal division schedule.

lecturer of 2024/2025 Autumn semester

Not opened for teaching. Click the study programme link below to see the nominal division schedule.

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.

Teacher

Peedu Zeiger, PhD

Study programmes containing that course