{"id":6901,"date":"2026-07-31T12:21:55","date_gmt":"2026-07-31T12:21:55","guid":{"rendered":"https:\/\/sandler.ee\/oppekavad\/raamatupidamise-alused\/"},"modified":"2026-07-31T13:43:27","modified_gmt":"2026-07-31T13:43:27","slug":"raamatupidamise-alused-oppekava","status":"publish","type":"page","link":"https:\/\/sandler.ee\/et\/raamatupidamise-alused-oppekava\/","title":{"rendered":"Raamatupidamise alused \u00d5ppekava"},"content":{"rendered":"<style>.skk-oppekavad table.skk-kava{width:100%;border-collapse:collapse;margin:0}.skk-oppekavad table.skk-kava td{border:1px solid #d8d5e2;padding:10px 14px;vertical-align:top;text-align:left}.skk-oppekavad td.skk-num{width:2.5em;text-align:center;color:#8c89a2}.skk-oppekavad td.skk-field{width:28%;font-weight:600;color:#3f3a64}.skk-oppekavad table.skk-kava p{margin:0 0 .6em}.skk-oppekavad table.skk-kava p:last-child{margin-bottom:0}.skk-oppekavad table.skk-kava ul{margin:0 0 .6em;padding-left:1.2em}.skk-oppekavad .skk-scroll{margin:0}@media (max-width:767px){.skk-oppekavad .skk-scroll{overflow-x:auto;-webkit-overflow-scrolling:touch}.skk-oppekavad table.skk-kava{min-width:640px;margin:0}}<\/style>\n<div class=\"skk-oppekavad\">\n<div class=\"skk-scroll\">\n<table class=\"skk-kava\">\n<tbody>\n<tr>\n<td class=\"skk-num\">1<\/td>\n<td class=\"skk-field\">\u00d5ppekava nimetus<\/td>\n<td>Raamatupidamise alused<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">2<\/td>\n<td class=\"skk-field\">\u00d5ppekavar\u00fchm<\/td>\n<td>344 Majandusarvestus ja maksundus<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">3<\/td>\n<td class=\"skk-field\">\u00d5ppekava koostamise alus<\/td>\n<td>Raamatupidaja, tase 5 Kutsestandart<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">4<\/td>\n<td class=\"skk-field\">Koolituse maht ja \u00f5ppe \u00fclesehitus<\/td>\n<td>100 auditoorset tundi (loeng ja praktilised \u00fclesanded), veebikeskkond MS Teams<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">5<\/td>\n<td class=\"skk-field\">\u00d5ppekeskkond<\/td>\n<td>H\u00e4sti varustatud \u00f5ppeklass, eriliste seadetega online keskkond MS Teams koos failihaldusega<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">6<\/td>\n<td class=\"skk-field\">Sihtgrupp ja \u00f5ppe alustamise tingimused<\/td>\n<td>Alustav ettev\u00f5tja, juht, juhatuse liige, ostu- ja m\u00fc\u00fcgijuht, alustav raamatupidaja.<\/p>\n<p>Kursus on m\u00f5eldud neile, kes soovivad omandada Eesti mikro- ja v\u00e4ikeettev\u00f5tete t\u00f6\u00f6 korraldamiseks vajalikud teadmised ning raamatupidamise, personaliarvestuse ja personalit\u00f6\u00f6 korraldamise ja asjaajamise p\u00f5hialused.<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">7<\/td>\n<td class=\"skk-field\">Eesm\u00e4rk<\/td>\n<td>T\u00e4iendada teadmisi \u00e4ri\u00fchingu raamatupidamisest ja maksundusest.<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">8<\/td>\n<td class=\"skk-field\">\u00d5piv\u00e4ljundid<\/td>\n<td>Koolituse l\u00f5puks \u00f5ppija:<\/p>\n<p>1. Koostab raamatupidamise lihtsustatud sise-eeskirja. Vormistab ja s\u00e4ilitab raamatupidamisdokumente vastavalt seadustele ja muudele normatiivaktidele.<br \/>\n2. Kirjendab ja dokumenteerib lihtsamaid, igap\u00e4evase rutiinse \u00e4ritegevuse k\u00e4igus toimunud majanduss\u00fcndmusi.<br \/>\n3. Koostab l\u00fchendatud raamatupidamise aastaaruandeid, v\u00f5ttes aluseks Eesti finantsaruandluse standardi.<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">9<\/td>\n<td class=\"skk-field\">\u00d5ppesisu<\/td>\n<td>A.2.1 Finantsarvestus<br \/>\n1. Raamatupidamise korraldamine ja raamatupidamis\u00fcksuse juhtimine<br \/>\n2. Majanduss\u00fcndmuste kirjendamine ja dokumenteerimine<br \/>\n3. Aruannete koostamine<\/p>\n<p>A.2.2 Maksuarvestus<br \/>\n1. Maksudeklaratsioonide koostamine<\/p>\n<p>A.2.3 Juhtimisarvestus<br \/>\n1. Kuluarvestus<br \/>\n2. Eelarvestamine<br \/>\n3. Majandus\u00fcksuse tegevuse anal\u00fc\u00fcsimine<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">10<\/td>\n<td class=\"skk-field\">\u00d5ppemeetodid<\/td>\n<td>Loeng, praktiline t\u00f6\u00f6<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">11<\/td>\n<td class=\"skk-field\">Iseseisev t\u00f6\u00f6<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">12<\/td>\n<td class=\"skk-field\">\u00d5ppematerjalid<\/td>\n<td>Koolitaja poolt koostatud \u00f5ppematerjal<\/p>\n<p>RTJ \u2013 Eesti finantsaruandluse standard<\/p>\n<p>Raamatupidamise seadus<\/p>\n<p>\u00c4riseadustik<\/p>\n<p>Raamatupidaja kutse-eetika koodeks<\/p>\n<p>Tikk, J.Finantsarvestus. Tallinn 2016<\/p>\n<p>Karu, S., Kuusik, R., L\u00e4\u00e4ts, K.70 kulude juhtimise ja arvestuse \u00fclesannet. Tallinn 2010<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">13<\/td>\n<td class=\"skk-field\">N\u00f5uded \u00f5pingute l\u00f5petamiseks,<br \/>\nsh hindamismeetodid ja -kriteeriumid<\/td>\n<td>\u00d5ppijale ja tema t\u00f6\u00f6dele antakse tagasisidet koolituse jooksul. Hinnangu andmine toimub koolituse k\u00e4igus, anal\u00fc\u00fcsi teel.<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">14<\/td>\n<td class=\"skk-field\">Koolituse l\u00e4bimisel v\u00e4ljastatav dokument<\/td>\n<td>Peale kursuse l\u00e4bimist saab \u00f5pilane kas tunnistus v\u00f5i t\u00f5end. Et saada tunistust peab \u00f5pilane l\u00e4bima kursuse v\u00e4hemalt 80% ulatuses.<\/p>\n<p>Muidu isikule v\u00e4ljastatakse t\u00e4ienduskoolituse standardile vastav t\u00f5end t\u00e4ienduskoolituses osalemise v\u00f5i koolituse l\u00e4bimise kohta.<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">15<\/td>\n<td class=\"skk-field\">Koolitaja kompetentsust tagava kvalifikatsiooni v\u00f5i<br \/>\n\u00f5pi- v\u00f5i t\u00f6\u00f6kogemuse kirjeldus<\/td>\n<td>Eelnev kogemus raamatupidamises mitte v\u00e4hem kui 10 aastat, kesk, k\u00f5rg v\u00f5i kutseharidus.<\/td>\n<\/tr>\n<tr>\n<td class=\"skk-num\">16<\/td>\n<td class=\"skk-field\">\u00d5ppekava kinnitamise aeg<\/td>\n<td>01.08.2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>1 \u00d5ppekava nimetus Raamatupidamise alused 2 \u00d5ppekavar\u00fchm 344 Majandusarvestus ja maksundus 3 \u00d5ppekava koostamise alus Raamatupidaja, tase 5 Kutsestandart 4 Koolituse maht ja \u00f5ppe \u00fclesehitus 100 auditoorset tundi (loeng ja praktilised \u00fclesanded), veebikeskkond MS Teams 5 \u00d5ppekeskkond H\u00e4sti varustatud \u00f5ppeklass, eriliste seadetega online keskkond MS Teams koos failihaldusega 6 Sihtgrupp ja \u00f5ppe alustamise tingimused Alustav ettev\u00f5tja, juht, juhatuse liige, ostu- ja m\u00fc\u00fcgijuht, alustav raamatupidaja. Kursus on m\u00f5eldud neile, kes soovivad omandada Eesti mikro- ja v\u00e4ikeettev\u00f5tete t\u00f6\u00f6 korraldamiseks vajalikud teadmised ning raamatupidamise, personaliarvestuse ja personalit\u00f6\u00f6 korraldamise ja asjaajamise p\u00f5hialused. 7 Eesm\u00e4rk T\u00e4iendada teadmisi \u00e4ri\u00fchingu raamatupidamisest ja maksundusest. 8 \u00d5piv\u00e4ljundid Koolituse l\u00f5puks \u00f5ppija: 1. Koostab raamatupidamise lihtsustatud sise-eeskirja. Vormistab ja s\u00e4ilitab raamatupidamisdokumente vastavalt seadustele ja muudele normatiivaktidele. 2. Kirjendab ja dokumenteerib lihtsamaid, igap\u00e4evase rutiinse \u00e4ritegevuse k\u00e4igus toimunud majanduss\u00fcndmusi. 3. Koostab l\u00fchendatud raamatupidamise aastaaruandeid, v\u00f5ttes aluseks Eesti finantsaruandluse standardi. 9 \u00d5ppesisu A.2.1 Finantsarvestus 1. Raamatupidamise korraldamine ja raamatupidamis\u00fcksuse juhtimine 2. Majanduss\u00fcndmuste kirjendamine ja dokumenteerimine 3. Aruannete koostamine A.2.2 Maksuarvestus 1. Maksudeklaratsioonide koostamine A.2.3 Juhtimisarvestus 1. Kuluarvestus 2. Eelarvestamine 3. Majandus\u00fcksuse tegevuse anal\u00fc\u00fcsimine 10 \u00d5ppemeetodid Loeng, praktiline t\u00f6\u00f6 11 Iseseisev t\u00f6\u00f6 12 \u00d5ppematerjalid Koolitaja poolt koostatud \u00f5ppematerjal RTJ \u2013 Eesti finantsaruandluse standard Raamatupidamise seadus \u00c4riseadustik Raamatupidaja kutse-eetika koodeks Tikk, J.Finantsarvestus. Tallinn 2016 Karu, S., Kuusik, R., L\u00e4\u00e4ts, K.70 kulude juhtimise ja arvestuse \u00fclesannet. Tallinn 2010 13 N\u00f5uded \u00f5pingute l\u00f5petamiseks, sh hindamismeetodid ja -kriteeriumid \u00d5ppijale ja tema t\u00f6\u00f6dele antakse tagasisidet koolituse jooksul. Hinnangu andmine toimub koolituse k\u00e4igus, anal\u00fc\u00fcsi teel. 14 Koolituse l\u00e4bimisel v\u00e4ljastatav dokument Peale kursuse l\u00e4bimist saab \u00f5pilane kas tunnistus v\u00f5i t\u00f5end. Et saada tunistust peab \u00f5pilane l\u00e4bima kursuse v\u00e4hemalt 80% ulatuses. Muidu isikule v\u00e4ljastatakse t\u00e4ienduskoolituse standardile vastav t\u00f5end t\u00e4ienduskoolituses osalemise v\u00f5i koolituse l\u00e4bimise kohta. 15 Koolitaja kompetentsust tagava kvalifikatsiooni v\u00f5i \u00f5pi- v\u00f5i t\u00f6\u00f6kogemuse kirjeldus Eelnev kogemus raamatupidamises mitte v\u00e4hem kui 10 aastat, kesk, k\u00f5rg v\u00f5i kutseharidus. 16 \u00d5ppekava kinnitamise aeg 01.08.2021<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6901","page","type-page","status-publish","hentry","post-no-thumbnail"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"1 \u00d5ppekava nimetus Raamatupidamise alused 2 \u00d5ppekavar\u00fchm 344 Majandusarvestus ja maksundus 3 \u00d5ppekava koostamise alus Raamatupidaja, tase 5 Kutsestandart 4 Koolituse maht ja \u00f5ppe \u00fclesehitus 100 auditoorset tundi (loeng ja praktilised \u00fclesanded), veebikeskkond MS Teams 5 \u00d5ppekeskkond H\u00e4sti varustatud \u00f5ppeklass, eriliste seadetega online keskkond MS Teams koos failihaldusega 6 Sihtgrupp ja \u00f5ppe alustamise tingimused Alustav\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/sandler.ee\/et\/raamatupidamise-alused-oppekava\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.10\" \/>\n\t\t<meta property=\"og:locale\" content=\"et_EE\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Sandler - 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