Authors: Lyubomira Koeva-Dimitrova, Mincho Minev

ISBN: 978-619-221-098-4

Publisher: Medical University - Varna

“Introduction to Accounting. A collection of solved and unsolved tasks, tests and case studies" by Lyubomira Koeva-Dimitrova and Mincho Minev is intended mainly for the students of the "Health Management" specialty - bachelor's and master's degree, and "Pharmaceutical Management" - master's degree.

“Introduction to Accounting. A collection of solved and unsolved tasks, tests and case studies" is a valuable educational aid that will enable students to consolidate the theoretical knowledge acquired during training, as well as to acquire specific skills related to the opening, keeping and closing of accounting accounts . In the collection of tasks, tests and case studies, in a logical sequence, issues related to the preparation of the accounting balance, the opening of the accounts, the reflection of business operations on the accounts and their closing at the end of the accounting period are considered. The individual thematic units are examined following the logic of the basic accounting procedure. Numerous solved, unsolved problems, and quizzes are included to support students' independent work on Introduction to Accounting.

The compendium is mainly intended for students majoring in "Health Management" and "Pharmaceutical Management", but it can also be used by students from other majors who are studying the disciplines "Introduction to Accounting", "General Theory of Accounting" or "Fundamentals of Accounting ".

CONTENTS:

Preface
Review
FIRST CHAPTER
General characteristic of accounting. Subject and method of accounting. Classification of capital, assets and liabilities
1.1. Accounting in the economic information system
1.2. General characteristic of accounting. Subject and method of accounting
1.3. Classification of capital, assets and liabilities
SECOND CHAPTER
Balance Sheet Summary. Accounting balance sheet. Models of balance sheet changes
2.1. Accounting balance sheet. Nature, construction, content and structure of the accounting balance sheet
2.2. Changes in the accounting balance as a result of performed business operations
CHAPTER THREE
System of accounting accounts and double entry on the accounts. Compilation of accounting articles
3.1. Nature, purpose, construction and forms of the accounting account
3.2. Opening, keeping and closing the accounts
3.3. Reflecting the business operations on the accounts. Principle of double enrollment
3.4. Accounting for the costs of the main activity and calculating the cost of production
CHAPTER FOUR
Summarizing solved and unsolved problems, tests and questions for self preparation
4.1. Unsolved summary tasks
4.2. Summary test questions and open-ended questions for self-study
4.3. Tasks solved
APPLICATIONS
Appendix No. 1. Model chart of the accounting balance according to the NSS (two-sided form)
Appendix No. 2. Standard scheme of accounting balance according to IAS (one-sided form)
Appendix No. 3. Help form for drawing up an accounting balance sheet
Appendix No. 4. Diary of business operations
Appendix No. 5. Turnover statement of synthetic accounts
Appendix No. 6. Synthetic T-shaped accounting accounts (active and passive)
Appendix No. 7. Analytical accounting accounts with quantities and values
Appendix No. 8. Turnover statement of analytical accounting accounts with quantities and values
Appendix No. 9. Turnover statement of analytical accounting accounts without quantities and values. (Ex. to synthetic account "Suppliers")
Appendix No. 10. Accounting of costs by economic elements