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Introduction to Financial Accounting

2019/2020
Учебный год
ENG
Обучение ведется на английском языке
2
Кредиты
Статус:
Курс адаптационный
Когда читается:
1-й курс, 1 модуль

Преподаватель

Программа дисциплины

Аннотация

This is an introductory course serves as a pre-requisite for Financial Accounting and Financial Analysis course. Students will learn about accounting as an information and communication function that supports the management planning, control and decision-making processes integral to achieving organizational objectives.
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 in accordance with International Financial Reporting Standards.
Результаты освоения дисциплины

Результаты освоения дисциплины

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

Содержание учебной дисциплины

  • Topic 1. What is accounting and it's role in business
    1. Definition of accounting 2. Users of accounting information 3. Types of accounting 4. International accounting standardization
  • Topic 2. Financial statements: definitions and structure
    1. Balance sheet 2. Income statement 3. Statement of changes in owner’s equity 4. Cash flow statement 5. Financial statement relationships
  • Topic 3. Basic accounting concepts
    1. Concepts related to the entire model 2. Concepts related to transactions 3. Concepts related to bookkeeping procedures 4. Concepts related to financial statements
  • Topic 4. The bookkeeping process and transaction analysis
    1. The accounting equation – a mechanical key 2. How transactions impact the accounting equation 3. Bookkeeping procedures 4. Transaction Analysis Methodology
  • Topic 5. Communicating and interpreting accounting information
    1. Players in the accounting communication process 2. A question of ethics 3. The disclosure process 4. Differenced in accounting: international prospective
Элементы контроля

Элементы контроля

  • Test 1 (неблокирующий)
    Individual, in-class, open book
  • Test 2 (неблокирующий)
    Individual, in-class, open book
  • Test 3 (неблокирующий)
    Individual, in-class, open book
  • Test 4 (неблокирующий)
    Individual, in-class, open book
  • Test 5 (неблокирующий)
    Individual, in-class, open book
  • Final exam test (неблокирующий)
    Individual, in-class, closed book
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (1 модуль)
    0.5 * Final exam test + 0.1 * Test 1 + 0.1 * Test 2 + 0.1 * Test 3 + 0.1 * Test 4 + 0.1 * Test 5
Список литературы

Список литературы

Рекомендуемая основная литература

  • Financial accounting, Libby, R., Libby, P.A., 2016
  • Murthy, G. (2009). Financial Accounting (Vol. 1st ed). Mumbai [India]: Himalaya Publishing House. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=342112

Рекомендуемая дополнительная литература

  • Stittle J., Wearing R.T. Financial Accounting [Electronic resource] / J. Stittle, R.T. Wearing. – SAGE Publications, 2008. – 177 p. – URL: https://ebookcentral.proquest.com/lib/hselibrary-ebooks/detail.action?docID=420915