Representative of Obzorje d.o.o. Anja Justinek

As part of the Financial Accounting course in the Economics study program – Accountant module, we hosted Ms. Anja Justinek, a representative of Obzorje d.o.o. The company provides accounting and financial services as well as tax consulting.

The main topic of the meeting was the accounting treatment of tangible fixed assets (OOS) and intangible assets (NS). Students learned about the rules for accounting, valuation, and measurement of these assets in accordance with Slovenian Accounting Standards, in particular SRS 1 and SRS 2. Special emphasis was placed on the initial recognition of assets, determining their acquisition cost, depreciation, and recording impairment.

In the practical part, students solved specific cases of accounting treatment of OOS and NS, thereby consolidating their knowledge of recording business events and correctly recording changes in the value of assets. The lecture provided a direct insight into professional practice and linked theoretical knowledge with real-life examples from the business environment.