Department for Accounting and Auditing

A brief description of areas that are studied at the Department

Department for Accounting and Auditing offers its students to acquire knowledge from the following disciplines:

  • Accounting
  • Financial Accounting
  • Costs Accounting
  • Managerial Accounting
  • Financial Reporting
  • Business Dealings Analysis
  • Auditing
  • Internal Auditing
  • Accounting of Financial Institutions
  • Accounting of Non-profit Organizations
  • Accounting of Trade Organizations
  • Forensic Accounting, etc.

Courses offered within the Department for Accounting and Auditing enable students to become acquainted with:

  • Terminology used in the area of Accounting and Auditing,
  • Principles, segments, kinds and rules (standards) applicable in Accounting and Auditing,
  • Follow-up, Records, control and analysis and auditing of business events, as well as Preparation and presentation of financial reports and their auditing,
  • Legal stipulations and their implementation in relation to Accounting and Auditing,
  • Rules of keeping records in the application of charts of accounts in diverse activities of legal persons

Department name and general information on the department

Department for Accounting and Auditing

There are many reasons why a small number of persons decide to do research in Accounting and Auditing as academic or scientific disciplines. Sometimes, one might have impression that other areas happened to be more attractive than Accounting and Auditing, since a great number of people found their primary interest in other disciplines, which was far from being true. Accounting and Auditing are serious disciplines, they require serious dedication and permanent activities, and many people simply do not have time for it. That is why such people do other kinds of activities that could be more interesting for themselves. All of these could be the reason for the apparent lack of professional experts from this area.

Concentration of Studies (per Cycles of Study)

Department for Accounting and Auditing offers its students three levels of studies in view of study programs in the concentration line “Accounting and Auditing”: undergraduate (BA) study program (the First Cycle of study), graduate (MA) study program (the Second Cycle of study) and Doctoral study program (the Third Cycle of Study).

The concentration line “Accounting and Auditing” has been designed with the goal of enabling its students to become familiar with all the terminology from the Accounting and Auditing profession through studies in different courses, starting from the Introduction to Accounting and ending with the Financial reporting, in accordance with the International Standards of Financial Reporting (ISFR) and International Accounting Standards (IAS).

The concentration line “Accounting and Auditing” put in the forefront of its activities the implementation of International Accounting Standards, both in accounting and auditing practice. This concentration of study, irrespective of its primary orientation to educate future accountants and auditors, has been enriched with a number of useful data and knowledge for managers who want to become fully acquainted with the segment of Accounting that can help them in managing their firms.

Department Members

 

Department management

Prof. dr Mehmed Jahić, Full Professor, Head of Department

Dr Ševala Isaković-Kaplan, Assistant Professor, Secretary to the Department

 

Professors

Dr Mehmed Jahić, Full Professor

E-mail: mehmed.jahic@efsa.unsa.ba

Areas of research:

Financial Accounting,

International Standards of Financial Reporting,

Auditing of Financial Reporting

Dr Meliha Bašić, Associate Professor

E-mail: meliha.basic@efsa.unsa.ba

Areas of research:

Costs and Managerial Accounting in Profit and Non-profit Sectors,

Internal Accounting

 

Dr Haris Jahić, Associate Professor

E-mail: haris.jahic@efsa.unsa.ba

Areas of research:

Business dealings Analysis

Financial reporting

 

Dr Ševala Isaković-Kaplan, Assistant Professor

E-mail: sevala.isakovic-kaplan@efsa.unsa.ba

Areas of research:

Forensic Accounting

Accounting of Service Sector

 

Teaching Assistants

Sabina Ibrahimagić, MA, Senior Teaching Assistant

E-mail: sabina.ibrahimagic@efsa.unsa.ba

Areas of research:

Accounting and Auditing

 

Benina Veledar, MA, Senior Teaching Assistant

E-mail: benina.veledar@efsa.unsa.ba

Areas of research:

Accounting and Auditing

 

Lejla Demirović, MA, Senior Teaching Assistant

E-mail: lejla.demirović@efsa.unsa.ba

Areas of research:

Accounting and Auditing