RAČUNOVODSTVO

After the successful completion of the course, students will be able to understand the content of the accounting categories which make the basics of the financial records in the companies working in tourism/hospitality sector, as well as to comprehend and analyse the accounting information presented in the general financial reports. The program of the course is designed mostly to enable future managers in tourism industry to identify, analyse and make use of the accounting information. Special emphasis is on developing students' critical thinking and analytical skills so that they can translate their theoretical knowledge into practice. Main outcomes of the learning process include development of capacities of students to: - Comprehend the role and the functioning of the accounting information system in tourism and hospitality sector; - Explain the business transactions in companies from hospitality and tourism industry; - Autonomously record business transactions in accounting records of the variety of tourism and hospitality enterprises; - Autonomously prepare basic financial reports; - Understand, read and analyse entries from the financial reports; - Evaluate business success of the tourism/hospitality companies based on theoretical knowledge and awareness of their specific characteristics.