Accountancy and Business Finances

The primary goal of this course is to teach students the basic principles and concepts of accounting and business finance.

Students obtain the following competences:
- basic knowledge on the use of accounting information in the enterprise and applied practical solutions of corporate finance,
- practically oriented knowledge on ways and the benefits of the use of the basic financial statements, to improve the quality of business decisions, and how to solve financial problems
- knowledge about normative frameworks of business and about management of the accounting,
- understanding the different options for the financing of the company and learn about the field of capital investment.

Special prerequisit knowledge is not required.

1. Introduction to Accounting and Business Finance
2. Description of Accounting and Business Finance
3. Determine financial status (or position) and
   reporting users
4. Determination of the profit or loss and reporting
   users
5. Accounting for companies
6. Determination of the cash flow and reporting users
7. Analysis and interpretation of financial statements
8. Financial planning
9. The financing of companies

Knowledge and understanding:

• An understanding of the basic concepts of accounting and finance
• Understanding, analyzing, and interpreting the information contained in the financial statements
• Regulatory framework for companies and their management
• Financial planning
• Resolving dilemmas with regard to funding
• Examples of capital investment companies

• Štubelj, Igor; Dolenc, Primož; Laporšek, Suzana: Poslovne finance od teorije do prakse, Ljubljana - Šmartno: FinKin, 2023. Catalogue
• Čok, Mitja, et.al: Javne finance v Sloveniji, Ljubljana: Ekonomska fakulteta, 2021.
• Mayr, Branko: Osnove računovodstva, Ljubljana: Visoka šola za računovodstvo in finance, 2017. Catalogue
• Melavc, Dane, et al.: Gospodarjenje in računovodstvo. Praktikum, Celje: Mednarodna fakulteta za družbene in poslovne študije, 2018. Catalogue
• Melavc, Dane; Novak, Aleš; Kokotec-Novak, Majda: Gospodarjenje in računovodstvo, Celje: Mednarodna fakulteta za družbene in poslovne študije, 2012. Catalogue
• Brealey, R., Myers, S: Principles of corporate finance, twelfth edition, McGraw-Hill/Irwin,cop. 2017. E-version

A condition for accession to the exam is positive-rated paper work. Students can carry out an examination of 50% with a positive assessment of the written colloquium in accounting. Otherwise, the exam is usually carried out in writing from the substance in its entirety, in certain cases, it can be estimated that the volume of the object also be carried out to perform the oral exam. Assessment of competences: With paper work is checked practical knowledge about methods and the benefits of the use of the basic financial statements, to improve the quality of business decisions, and how to solve the financial problems of. With the written examination is checked basic knowledge about the use of accounting information in the enterprise and applied practical solutions to corporate finance, knowledge of regulatory frameworks, business companies and accounting management, understanding of the different options for the financing of the company and knowledge about the field of capital investment. 50/50

Asst. Prof. Dr. Mateja Gorenc has a degree in mathematics, a master's degree in finance and accounting, a PhD in science and is a certified fraud investigator in the field of finance and accounting. She is a lecturer at the University of Nova Gorica for the subjects of Accounting and Finance at the School of Engineering and Management and a lecturer of Accounting and Record Keeping at the School for Viticulture and Enology. Her research interests are mainly in the field of forensic accounting. She has published several articles for the Business Accounting journal and professional papers for the conference organized by the Institute for Forensic Investigations in Finance and Accounting (Business Forensics Conference).

Selected bibliography

Gorenc, M. (2020): Analysis of intended and non-intended use of public funds. Expanding horizons: business, management and technology for better society [Elektronski vir] : proceedings of the MakeLearn and TIIM International Conference : 20-22 May 2020, online conference. - Str. 235-251

Mendez, R. I. & Gorenc, M. (2020): Possibilities for the measurement of the intellectual capital on case of company Gorenje d. d. Innovative issues and approaches in social sciences. ISSN 1855-0541. - Vol. 13, no. 1 (2020), str. 20-32

Gorenc, M. (2020): Pripomočki preiskovanja goljufij = Fraud investigation accessories. Poslovodno računovodstvo [Elektronski vir] = Management accounting. ISSN 2712-6099. - Letn. 13, št. 3/4 (2020), Str. 25-39

Gorenc, M. & Vidmar, U. (2020): Uspešno prijavljanje na Obzorje 2020 = Successful application for Horizon 2020. Poslovodno računovodstvo. ISSN 1855-4032. - Letn. 13, št. 1 (mar. 2020), str. 59-95

Gorenc, M. (2019): Benford's law as a useful tool to determine fraud in financial statements. Management. ISSN 1854-4231. - Vol. 14, iss. 1 (spring 2019), str. 19-31, 87-88

Mayr, B., Gorenc, M. & Robnik, L. (2019): Nenamenska poraba javnih sredstev kot oblika nezakonite porabe javnih sredstev = Non-intended use of public funds as a form of illegal use of public funds. Poslovodno računovodstvo. ISSN 1855-4032. - Letn. 12, št. 3/4 (sep. 2019), str. 5-34

Gorenc, M. (2019): Sledenje nedovoljenim transakcijam = Tracing unauthorized transactions. Poslovodno računovodstvo. ISSN 1855-4032. - Letn. 12, št. 3/4 (sep. 2019), str. 77-85

Gorenc, M. (2018): Benfordov zakon kot uporabno orodje za revizorje in forenzične računovodje = Benford's law as a useful tool for auditors and forenzic accountants. Poslovodno računovodstvo. ISSN 1855-4032. - Letn. 11, št. 1 (apr. 2018), str. 5-21

Gorenc, M. (2018): Odkrivanje računovodskih prevar s forenzičnim računovodstvom = Detection of accouting frauds with forenzic accountancy. Poslovodno računovodstvo. ISSN 1855-4032. - Letn. 11, št. 3/4 (sep.-dec. 2018), str. 20-38

Gorenc, M. (2017): Electronic monitoring in the workplace. Innovative issues and approaches in social sciences [Elektronski vir]. ISSN 1855-0541. - Vol. 10, no. 1 (2017), str. 54-86

Gorenc, M. (2017): Odkrivanje kraj in goljufij iz računovodskih izkazov = Detection of theft and frauds from financial statements. Poslovna forenzika : zbornik 1. konference, september 2017. - Letn. 10, št. 3/4 (sep. 2017), str. 256-278

Jerman-Blažič, B & Gorenc, M. (2017): Deviance in the internet use in working environment : key factors and remedies based on an exploratory study. Review of European studies. ISSN 1918-7173. - Vol. 9, no. 4 (2017), str. 52-71

Gorenc, M., Jerman-Blažič, B & Goltnik Urnaut, A. (2016): Abuse of internet services in the workplace and the emergence of addiction. Innovative issues and approaches in social sciences [Elektronski vir]. ISSN 1855-0541. - Vol. 9, no. 2 (2016), str. 116-136

Gorenc, M., Jerman-Blažič, B & Goltnik Urnaut, A. (2016): Internet addiction - empirical verification for Slovenia. Innovative issues and approaches in social sciences [Elektronski vir]. ISSN 1855-0541. - Vol. 9, no. 3 (2016), str. 23-42

Gorenc, M. (2015): Elektronski nadzor zaposlenih in pravica do zasebnosti na delovnem mestu = Electronic monitoring of employees and right to privacy in the workplace. Poslovodno računovodstvo. ISSN 1855-4032. - Letn. 8, št. 3 (sep. 2015), str. 66-79

Gorenc, M. (2012): Pomen računovodskih informacij za odločanje v srednje velikih in velikih slovenskih podjetjih = The importance of accounting information for decision making in the medium and large Slovenian companies. Znanje in poslovni izzivi globalizacije v letu 2012 : zbornik povzetkov referatov : 4. mednarodna znanstvena konferenca, Fakulteta za komercialne in poslovne vede, Celje, 15.-16. november 2012 = Knowledge and business challenge of globalisation in 2012 : book of abstracts : international scientific conference, Faculty of Commercial and Business Sciences, Celje, 15th-16th November 2012. - Str. 79-80