http___mba.agr.hr_hr_moduli_uvod-u-poslovno-izvjescivanje__1.xml
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Introduction into Business Reporting - Elective, introductory Module - 1st Year - 1st Semester - English Language - Students’ individual assignment: Preparation of an international marketing plan by team work Objective of the Module To get students acquainted with terminology of financial and business reports, as well as to enable them to use the reports for better understanding and successful business reporting. Content of the Module - Introduction to International Accounting Standards Board (IASB) - Progress towards international harmonisation of business reporting - Strategies in business reports writing - Financial statements as a background for business reports: Balance sheet explanation: Property, plant and equipment; Intangible assets; Goodwill; Current assets including inventories; Liabilities; Financial instruments; Employment and post-employment benefits; Current and deferred tax; Biological assets and agricultural produce; - Income statements; Cash flow statements - Business performance measurement and reporting to third parties - Structure of business report - Making and presenting of business report for particular company Description of the individual assignment Financial statement analysis. Results presented as business reports. Examination method and requirements Presentation evaluation and written exam. Compulsory Literature - Netzley, M. and Snow, C., 2001. Guide to Report Writing (Guide to Business Communication Series). Prentice Hall - Karpati, L., 2007. Case Studies Material for Introduction into Business Reporting, University of Debrecen Recommended Readings - Ittelson, T.R., 2007. Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports: Career Press. USA, NJ
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Uvod u poslovno izvješćivanje - Uvodni modul - I. studijska godina - 1. semestar - Engleski jezik - Osobni angažman studenta: Priprema međunarodnog marketinškog plana kroz timski rad. Cilj modula Približiti studentima terminologiju financijskih izvješća i osposobiti ih da razumiju i mogu izrađivati ista na hrvatskom i engleskom jeziku. To razumijeva stjecanje znanja i vještina za uspješno izvješćivanje o poslovanju unutar i izvan organizacije. Sadržaj modula - Međunarodni računovodstveni standardi u kontekstu poslovnog izvješćivanja - Internacionalizacija i harmonizacija poslovnog izvješćivanja - Strategije u pisanju poslovnih izvješća - Temeljna financijska izvješća kao podloga za poslovno izvješćivanje:1. bilanca: dugotrajna materijalna imovina, nematerijalna imovina, goodwill, tekuća imovina i zalihe, obveze, financijski instrumenti, troškovi zaposlenih, porezi, biološka imovina i specifičnosti poljoprivrede; 2. račun dobiti i gubitka, 3. tijek gotovine - Mjerenje poslovnog uspjeha i izvješćivanje o poslovanju - Struktura poslovnog izvješća - Izrada i prezentiranje poslovnih izvješća za zadane organizacije Opis samostalnog rada studenata Analiza financijskog izvješća poduzeća i prezentacija rezultata u obliku poslovnog izvješća. Način i uvjeti ispitivanja Ocjena prezentacije i pismeni ispit. Obavezna literatura - Netzley, M. and Snow, C., 2001. Guide to Report Writing (Guide to Business Communication Series). Prentice Hall - Karpati, L., 2007. Case Studies Material for Introduction into Business Reporting, University of Debrecen Preporučena literatura - Ittelson, T.R., 2007. Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports: Career Press. USA, NJ