Academy of Technical and
Art Applied Studies Belgrade

Business Finances Course code: 117068 | 7 ECTS credits

Basic information
Level of Studies: Undergraduate applied studies
Year of Study: 1
Semester: 2
Requirements:
Goal: Acquiring appropriate theoretical and practical knowledge in the field of economics, business finances, and accounting. Acquiring knowledge of basic financial concepts and categories, financial position (Balance sheet), financial documents, financial and accounting records, and posting in accounting. Acquiring knowledge and skills to present the Financial Report and Finance Statement.
Outcome: Students will be able to recognize the basic financial and accounting terms and categories, to spread knowledge about all aspects of financial and accounting operations, to understand the principles of financial operations, to perform different models of financial operations in companies, entrepreneurship, public utility companies, banks, insurance companies, stock exchanges, and other business institutions.
Contents of the course
Theoretical instruction:
  1. Financial and accounting operations, financial documentation.
  2. Financial accounting records and posting.
  3. Determining and presenting the results in the Balance sheet, income statement, statement of cash flows, statement of changes in equity, other statements.
  4. Analysis of financial statements.
  5. The role of financial statements in management decisions making.
Practical instruction (Problem solving sessions/Lab work/Practical training):
  1. Practical instruction is followed by a lecture program. Exercises, study research work, seminar work, etc.
Textbooks and References
  1. Škarić Jovanović, K., „Finansijsko računovodstvo“, udžbenik, Ekonomski fakultet, Beograd, 2014
  2. Škarić Jovanović, K., i dr., „Zbirka zadataka iz finansijskog računovodstva“, Ekonomski fakultet, Beograd, 2014
  3. Bojović, P., (koautor), „Poslovno računovodstvo“, udžbenik, Žig, Beograd, 2010
  4. Bojović, P., (koautor), „Poslovno - transportno računovodstvo i revizija“, udžbenik, Čigoja štampa, Beograd, 2015
  5. Bojović, P., „Poslovne finansije, udžbenik“, Čigoja štampa, Beograd, 2010
  6. Bojović, P., (koautor): „Mikrofinansije“, udžbenik, Žig, Beograd, 2009.
Number of active classes (weekly)
Lectures: 3
Practical classes: 3
Other types of classes: 0
Grading (maximum number of points: 100)
Pre-exam obligations
Points
activities during lectures
0
activities on practial excersises
0
seminary work
0
colloquium
0
Final exam
Points
Written exam
0
Oral exam
0