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Bókf1BR05 – Accounting and microeconomics

The topics dealt with are as follows: General principles of bookkeeping and accounting procedures; entries in journals (daybooks); opening and closing of the general ledger and the relationship between these record keeping systems; the classification of business documents and their entries in the journal accordingly. The bookkeeper’s role and the purpose of bookkeeping in general are explained. The most important provisions of bookkeeping legislation are discussed for a better understanding of these topics. There is a heavy emphasis on professional execution and neat finish.

The topics for microeconomics include cost concepts, incomes, profit and loss account, balance sheet and performance indicators based on annual statements.