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Financial Accounting

Course title

Financial Accounting


 ACC 210


Prof. Atanasko Atanasovski, Ph.D.

The course Financial Accounting has been accredited by ACCA (Association of Chartered Certified Accountants). Accreditation brings great benefits to the students of the Faculty of Economics – Skopje. Thanks to the accreditation, they can receive exemptions from ACCA papers during their studies, thus greatly accelerating their path to ACCA membership.

Course objectives (competences):

Upon completion of the course instruction and successful passing of the examination, students should be able to:

  • Master the practical analysis, recording and recording of accounting transactions using the prescribed chart of accounts
  • Apply basic accounting principles and assumptions, accepted accounting standards and legislation in the preparation of general purpose financial statements
  • Apply the accepted rules for the valuation and presentation of the various assets, liabilities and elements of equity
  • Appropriately recognize revenues and expenses and prepare income statements for different users of information

Course content:

  1. The concept and the role of financial accounting
  2. Accounting process
  3. Financial Statements
  4. Tangible non-current assets
  5. Intangible assets
  6. Inventories
  7. Cash and receivables
  8. Financial investments
  9. Liabilities and reservations
  10. Equity
  11. Recognition of income and expenses
  12. Determination and reporting of results
  13.  Accounting analysis of financial statements
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.