Primerjava učbenikov in  strokovnega gradiva za  računovodstvo

Križ, Anja

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Title:	Primerjava učbenikov in strokovnega gradiva za računovodstvo
Authors:	ID Križ, Anja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Kriz_Anja_2021.pdf (1,50 MB) MD5: 0D467F3B368BC285FD9B5DAC560EF013 PID: 20.500.12556/dkum/d5ee6254-0feb-4bfb-a233-167512b0bda5
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Učbeniki so pripomočki in orodja, ki učiteljem in profesorjem pomagajo pri posredovanju znanja učencem, dijakom in študentom ter tudi pomagajo pri samostojnem učenju in utrjevanju pridobljenega znanja. Ravno iz tega razloga je zelo pomembno, da so učbeniki primerni za uporabo. Pri tem mislimo predvsem na to, da so učbeniki dostopni, skladni z učnimi načrti predmeta ter skladni s strokovnimi pravili tematike, ki jo predstavljajo. V nalogi smo navedeno proučili za dva izbrana učbenika. In sicer učbenik Osnove računovodstva, ki se na Ekonomsko-poslovni fakulteti Univerze v Mariboru uporablja pri istoimenskem predmetu v prvem letniku, in učbenik Finančno računovodstvo, ki se na Ekonomsko-poslovni fakulteti Univerze v Mariboru uporablja pri istoimenskem predmetu v drugem letniku. Pogledali smo tudi, kako sta si učbenika pri osnovah računovodstva in finančnem računovodstvu na Ekonomsko-poslovni fakulteti Univerze v Mariboru podobna in različna s primerljivima učbenikoma izbranih drugih izobraževalnih ustanov. Za oba opazovana učbenika smo ocenili tudi njuno uporabnost v praksi. Glavne ugotovitve so, da sta oba opazovana učbenika vsebinsko skladna z učnima načrtoma predmetov, ki sta jim namenjena, njuna uporabnost v praksi pa je pomembno omejena z dejstvom, da gre za dodiplomska učbenika prvega (Osnove računovodstva) in drugega (Finančno računovodstvo) letnika univerzitetnega študijskega programa, in sta zato kot takšna namenjena predvsem začetni seznanitvi študentov z obravnavano problematiko. Posledično ocenjujemo, da sta v praksi uporabna predvsem za računovodje začetnike. Primerjava z učbeniki izbranih drugih izobraževalnih ustanov je pokazala, da so učbeniki oz. gradiva med seboj primerljivi z majhnimi razlikami predvsem v njihovi dostopnosti in obsegu.
Keywords:	računovodstvo, učbenik, primerjava
Place of publishing:	[Maribor
Publisher:	A. Križ
Year of publishing:	2021
PID:	20.500.12556/DKUM-80193
UDC:	657.1:378
COBISS.SI-ID:	84584195
Publication date in DKUM:	11.11.2021
Views:	1104
Downloads:	155
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	01.09.2021

Secondary language

Language:	English
Title:	Comparison of textbooks and profesional material for accounting
Abstract:	Textbooks are aids and tools that help teachers and professors to impart knowledge to pupils and students, as well as help them to learn independently and consolidate the acquired knowledge. It is for this reason that it is very important that textbooks are suitable for use. We mainly mean that textbooks are accessible, in accordance with the curricula of the subject and in accordance with the professional rules of the topic they represent. In the thesis, we examined the above for two selected textbooks. Namely, the textbook Basics of Accounting, which is used at the Faculty of Economics and Business of the University of Maribor in the subject of the same name in the first year, and the textbook Financial Accounting, which is used at the Faculty of Economics and Business of the University of Maribor in the second year. We also looked at how the textbooks in the basics of accounting and financial accounting at the Faculty of Economics and Business, University of Maribor are similar and different from comparable textbooks of selected other educational institutions. For both observed textbooks we also assessed their applicability in practice. The main findings are that both observed textbooks are consistent in content with the curricula of the subjects for which they are intended, and their applicability in practice is significantly limited by the fact that they are undergraduate textbooks of the first (Fundamentals of Accounting) and second (Financial Accounting) year. study program, and as such are intended primarily for the initial acquaintance of students with the issues discussed. Consequently, we estimate that in practice they are useful primarily for novice accountants. A comparison with the textbooks of selected other educational institutions showed that the textbooks or. materials are comparable to each other with small differences mainly in their accessibility and scope.
Keywords:	accounting, comparison, textbook

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