The course aims to make students more skillful in the preparation of the balance sheet. They need to go through the categories together with illustrative examples, trying to apply them in our businesses. To make the course simpler and comprehensive, the illustrative examples will be with the scale, where the right part of the scale will represent the active (wealth of business, including figures like home, car, building, land, etc. While the left side of the scale will represent the passive (obligations and capital of the company). Lacking any figure, will illustrate its inequality. The result will be demonstrated through exercises, when the students themselves will prepare balance sheets. When the students will understand this process, the next phase of the course will be the case study and the preparation of the investigation from the side of the students in various businesses. They will see in real life how businesses prepare the balance sheets. In case they have did implemented it correctly, or have not compiled one at all, then the student can come up with his ideas, putting in practice his/her knowledge. The mingling of students with businesses will influence the deepening of their knowledge and encouragement for further work. The final phase of the course is the presentation of the achieved results by the students, starting from the main idea to the sustainable application of balance sheets in various businesses.
Sustainability of the balance sheet(Resource ID: 316)
- training of students for preparation of balance sheets;
- the capability of experiences from managers and accountant of various firms;
- deepening of theoretical and practical knowledge of the undertakers and new accountants
- genuine reflection of estates, obligations and capital of businesses in Kosovo.
- encouragement and possibility to find a job for the students
- Punishment of the Businesses from the taxation administration for neglecting the preparation of the balance sheet.
Rrustem Asllanaj, Kontabiliteti financiar, 2010, Prishtine;
Skender Ahmeti, Kontabiliteti financiar 1+2, 2007, Prishtine;
Sejdi Rexhepi, Bazat e kontabilitetit, 2015, Prishtine;
Sotiraq Dhamo, Parimet baze te kontabilitetit, 2010, Tirane;
Sotiraq Dhamo, Kontabiliteti financiar, 2010, Tirane.
UPHZ - University of Peja "Haxhi Zeka"
Faculty of Business