Foundations of financial and management accounting

The purpose of financial accounting and reporting, the difference between financial and management accounting
Main financial statements
Annual report
Measurement of financial instruments
Equity, statement of changes in owner's equity, comprehensive income statement
Cash flow statement
Analysis of financial statements
Valuation of company
Introduction to management accounting and managerial decision-making
Relevant costs and revenues for decision-making
Cost-volume-profit analysis
Full costing
Budgeting and control
Evaluation of business decisions
Contingency model of management accounting

Slapničar, Moerec – prosojnice in vaje (slides and exercises)
Izbrani slovenski in mednarodni računovodski standardi (selected Slovenian and International Accounting Standards)
Čadež Simon: Temelji poslovodnega računovodstva. Skripta.
Čadež Simon, Guilding Chris (2008): An exploratory investigation of an integrated model of strategic management accounting. Accounting, Organizations and Society, 33, 836-863.

A student understands main financial statements, is able to analyze financial statements, is able to use accounting and non-accounting information for valuation purposes and can evaluate business decisions with the use of relevant accounting information.

Students understand the role of accounting information for investors
Students understand the fundamentals of financial and management accounting
Students can read and analyse financial statements
Students can value a firm
Students can solve business problems with the use of management accounting information

Lectures, exercises and a work-shop.

Written exam
Two assignements

ČADEŽ, Simon, GUILDING, Chris. Strategy, strategic management accounting and performance : a configurational analysis. Industrial management + data systems, ISSN 0263-5577, 2012, iss. 3, vol. 112, str. 484-501. [COBISS-SI-ID 20569318]
ČADEŽ, Simon, CZERNY, Albert. Carbon management strategies in manufacturing companies. Journal for East European management studies, ISSN 0949-6181, 2010, vol. 15, no. 4, str. 348-360, tabele, graf. prikazi. [COBISS-SI-ID 19709414]
ČADEŽ, Simon, GUILDING, Chris. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, ISSN 0361-3682. [Print ed.], Oct./Nov. 2008, vol. 33, no. 7/8, str. 836-863. [COBISS-SI-ID 17734118]
ČADEŽ, Simon, GUILDING, Chris. Benchmarking the incidence of strategic management accounting in Slovenia. Journal of accounting & organisational change, ISSN 1832-5912, 2007, vol. 3, no. 2, str. 126-146. [COBISS-SI-ID 17223910]
GREGORIČ, Aleksandra, POLANEC, Sašo, SLAPNIČAR, Sergeja. Pay me right : reference values and executive compensation. European financial management, ISSN 1354-7798, Nov. 2010, vol. 16, no. 5, str. 778-804. [COBISS-SI-ID 19510758]
HARTMANN, Frank, SLAPNIČAR, Sergeja. How formal performance evaluation affects trust between superior and subordinate managers. Accounting, organizations and society, ISSN 0361-3682. [Print ed.], 2009, vol. 34, n. 6/7, str. 722-737, ilustr. [COBISS-SI-ID 18377190]
HARTMANN, Frank, SLAPNIČAR, Sergeja. The perceived fairness of performance evaluation : the role of uncertainty. Management accounting research, ISSN 1044-5005, Mar. 2012, vol. 23, iss. 1, str. 17-33. [COBISS-SI-ID 20411366]
HARTMANN, Frank, SLAPNIČAR, Sergeja. Pay fairness and intrinsic motivation : the role of pay transparency. The International journal of human resource management, ISSN 0958-5192, Nov. 2012, vol. 23, iss. 20, str. 4283-4300. [COBISS-SI-ID 20721638]