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Financial Accounting and Financial Analysis

Учебный год
Обучение ведется на английском языке
Курс по выбору
Когда читается:
1-й курс, 4 модуль


Программа дисциплины


The core objective of the course is to sensitize students to the international dimensions of accounting, financial reporting and financial analysis. The world in which they will pursue their professional careers is a world dominated by global business and investment decisions. As most of these decisions are premised on financial data, knowledge of financial accounting is crucial for achieving proper understanding of international business and financial communications. Accounting amounts may vary substantially according to the principles that govern them. Financial statements and other disclosures are impossible to understand without an awareness of the underlying accounting principles and business culture. It is also very important to be able to analyse and make decisions concerning profitability, operational and financial activity of a company on the base of financial statements.
Цель освоения дисциплины

Цель освоения дисциплины

  • The aim of the course is to provide students with the basic theoretical knowledge and practical skills in financial accounting, reporting and analysis in accordance with International Financial Reporting Standards.
Результаты освоения дисциплины

Результаты освоения дисциплины

  • Have an idea about the place and the role of financial accounting in the system of management of the economic entity.
  • Understand the conceptual framework of accounting and the purpose, structure and content of the financial reporting in the modern market economy.
  • Understand the essence of accounting terms and to use them properly.
  • Have basic practical skills in financial reporting and interpreting accounting information under International Financial Reporting Standards.
  • Use strong analytical skills and apply them to solve practical problems.
  • Demonstrate an innovative, open and ethical mindset.
Содержание учебной дисциплины

Содержание учебной дисциплины

  • Topic 1. Financial statements and Business Decisions.
    The accounting system. The Balance Sheet. The Income Statement. Statement of Stockholders’ Equity. Statement of Cash Flows. Relationships among statements. Responsibilities for the accounting communication process.
  • Topic 2. Investing and Financing Decisions and the Accounting System.
    Overview of accounting concepts. Nature of business transactions. Accounts. Transaction analysis and accounting entries.
  • Topic 3. Operating Decisions and the Accounting System.
    The operating cycle. Accrual accounting. Transaction Analysis Rules.
  • Topic 4. Adjustments, Financial Statements, and the Quality of Earnings.
    Accounting cycle. Purpose and types of adjustments. Adjustment process. Preparing financial statements. End of accounting cycle.
  • Topic 5. Communicating and Interpreting Accounting Information.
    Players in the accounting communication process. The disclosure process. A closer look at financial statement formats and notes.
  • Topic 6. Reporting and Interpreting Sales Revenue, Receivables, and Cash.
    Accounting for net sales revenue. Measuring and reporting receivables. Reporting cash.
  • Topic 7. Reporting and Interpreting Cost of Goods Sold and Inventory.
    Nature of inventory and cost of goods sold. Inventory costing methods. Evaluating inventory management. Control of inventory.
  • Topic 8. Reporting and Interpreting Property, Plant, and Equipment; Intangibles.
    Acquisition and maintenance of plant and equipment. Use, impairment, and disposal of plant and equipment. Intangible assets.
  • Topic 9. Reporting and Interpreting Liabilities.
    Liabilities defined and classified. Short-term liabilities. Long-term liabilities.
  • Topic 10. Reporting and Interpreting Owners’ Equity.
    Ownership of a corporation. Common stock transactions. Dividends on common stock. Stock dividends and stock splits. Statement of changes in Stockholders’ Equity. Preferred stock.
  • Topic 11. Statement of Cash Flows.
    Classifications of the statement of cash flows. Reporting and interpreting cash flows from operating activities. Reporting and interpreting cash flows from investing activities. Reporting and interpreting cash flows from financing activities. Additional disclosures.
Элементы контроля

Элементы контроля

  • неблокирующий Created with Sketch. In-class activities
    Individual or in small groups, in-class, open book
  • неблокирующий Created with Sketch. Midterm test
    Individual, in-class, open book
  • неблокирующий Created with Sketch. Team project
    In small groups, at home with follow-up in-class presentation, open book
  • неблокирующий Created with Sketch. Final exam
    Individual, in-class, closed book
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (4 модуль)
    0.5 * Final exam + 0.15 * In-class activities + 0.15 * Midterm test + 0.2 * Team project
Список литературы

Список литературы

Рекомендуемая основная литература

  • Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2017). Financial Accounting (Vol. Tenth edition). Hoboken, NJ: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1639274