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Status: Required course

Period: Second year, Second semester

ECTS credits: 6

Class hours: 75 class hours (45 lectures and 30 seminars)

Language: Bulgarian




Course content

For the implementation of the basic management functions of planning, control and regulation, the management of each company needs accounting information. This information is organized into a functioning reporting system by specially trained people. To be able to perform this, students will need to know the nature of the accounting information, its links with the basic functions of business management, its application in the analysis of economic processes as well as the methodology, methods and procedures used to design the accounting information.


Course aim

The course objective is to give students basic accounting information which will help them develop logical accounting thinking. The course also serves as a base for the more advanced courses in accounting.


Intended learning outcomes

а) know specific accounting concepts;

b) know basic balance relationships and dependencies inherent in capital and capital turnover;

c) know the organization of the accounting reporting and the application of procedural techniques;

d) know the relationship of periodic accounts with current reporting;

e) be able to solve specific financial and economic problems;

f) be able to view accounting as a provider of information for different categories of clients by using the inherent linkages and dependencies with the rest of the studied courses in management, finance, statistics and etc.

g) be familiar and use finance and accounting data and indices.