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Theory of Book-keeping

Theory of Book-keeping
Major Land and Real Estate Management and Planning
Faculty Faculty of Geodesy
Department Sustainable land use and real estate management
Lead Lecturer Chief Assist. Prof. Dr. Kameliya Savova
Additional Languages German

The syllabus of the subject is oriented to non-specialists and is developed in compliance with the current regulations in two parts – fundamentals of accounting and accounting of an enterprise. The first part is focused on the essence and subject of accounting, basic methods, balance sheet, business accounts system, documenting and stocktaking. The second part is dedicated to operations and accounting of fixed assets, materials and commodities, reporting of expenses, incomes, production and capital, primary cost calculation. Contents and purpose of the annual accounting statement.