FOUNDATIONS OF FINANCING AND ACCOUNTING

Course Director:
Professor Ivan Lovrinovi? PhD

Hours

Total: 32 (Lectures - 16; Seminars – 6; Practicals – 10) ECTS: 4.8

Course Description

Relationship between finance and accounting, shareholders and directors, financial decision making, financing, investment, separation, definitions and conventions of accounting, problems in using accounting information for decision making, ratio analysis, application of accounting ratios to predict financial failure, cost accounting and control concepts management and their use for organization of health services.Net present value, internal rate of return, payback period, accounting rate of return, cash flows or accounting flows, taxation, inflation, capital investments, types of identification, access, implementation and review of investment projects, investment appraisal and strategic planning, use of probabilities, expected value, attitude towards risk and expected value, expected value/variance criteria.

Ordinary or equity capital, preference shares, loan stocks, warrants, term leasing, grants for public funds, conclusions on long term finance, cost of capital investments and discount rate, working capital and liquidity, overtrading, stock-in-trade, just-in-time stockholding, trade debtors, cash, trade creditors.

Assessment

Written Examination

Recommended Readings

1. Ivo Perišin, Antun Sokman, Ivan Lovrinovi?. - Monetarna politika. Pula: Fakultet ekonomije i turizma "Dr. Mijo Mirkovic", 2001. 456 pp

2. Ivan Lovrinovi?, Nov?ano tržište-srce financijskog tržišta. O-tisak, Zagreb, 1997

3. Silvije Orsag, Financije za poduzetnike. Hita-consulting, Zagreb, 1996

4. Guy Carrin, Jean Perrot, Sim Fin. A Simulation Model of Financial Needs and Government Budget Options for the Functioning of the Health System: Technical Document; World Health Organization, Geneva. No. 21; January, 1998

5. Russell C. Swansburg, Philip W. Swansburg, Richard J. Swansburg. The Nurse Manager`s Guide to Financial Mangement; Aspen Publishers, 1988

Download materials

financije.zip
OSNOVE_FINANCIJSKOG_IZVJ-katarina-zager.zip
Prof_Osmanagic-Bedenik.zip