Academy of Technical and
Art Applied Studies Belgrade

Transport Accounting Course code: 117092 | 5 ECTS credits

Basic information
Level of Studies: Undergraduate applied studies
Year of Study: 2
Semester: 4
Requirements:
Goal: Acquiring knowledge in the field of transport accounting, the role and importance of costs in the transport sector, and the calculation and collection of transport revenue in domestic and international railway transport.
Outcome: Students will be able to independently control the method of acquiring transport revenue and costs incurred in all parts of the transport process, form necessary databases, and perform analyzes to manage transport costs and revenues.
Contents of the course
Theoretical instruction:
  1. The concept and types of transportation costs.
  2. Types of transport accounting documentation, filling the accounting documents.
  3. Payment processing systems
  4. Passenger transport ticketing system and documentation
  5. Freight transport payment system and documentation
  6. Calculation and revenue collection model in international transport.
  7. Revenue management and revenue control in transportation.
Practical instruction (Problem solving sessions/Lab work/Practical training):
  1. Practical instruction is followed by a lecture program. Auditory and calculation exercises, other forms of teaching. Examples of calculation of transportation costs, filling the accounting documentation, and examples of payment management.
Textbooks and References
  1. Međuni, N., Bojović, P., Avakumović, J., „Poslovno transportno računovodstvo i revizija“, Čigoja štampa, Beograd, 2014
  2. Ažurirana Uputstva Železnice Srbije a.d
Number of active classes (weekly)
Lectures: 2
Practical classes: 2
Other types of classes: 0
Grading (maximum number of points: 100)
Pre-exam obligations
Points
activities during lectures
0
activities on practial excersises
0
seminary work
0
colloquium
0
Final exam
Points
Written exam
0
Oral exam
0