Финансовый учет и отчетность

2026/2027

ID 1127114

Статус: Маго-лего

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Охват аудитории: для своего кампуса

Преподаватели: Сафронова Евгения Сергеевна

Язык: русский

Кредиты: 3

Контактные часы: 32

Дополнительные материалы в LMS Задать вопрос

Аннотация

Financial accounting provides a comprehensive understanding of the principles and practices involved in recording, classifying, summarizing, and reporting financial transactions. This course covers the fundamental concepts of financial accounting, including: the accounting cycle; financial statements (balance sheet, income statement, cash flow statement); generally Accepted Accounting Principles; accounting for assets, liabilities, equity, revenue, and expenses. Educational process will consist of analyzing ppt presentations on each topic, illustrative examples in excel, Russian/European regulatory guidelines and other open information (IFRS reporting, regulatory reports, market researches and reports). Students will conduct qualitative and quantitative researches in order to extent general concepts which would be presented on lections.

Цель освоения дисциплины

The course will give the student a basic understanding of financial accounting
The course will give the student a basic understanding the role and importance of financial accounting in business; interpret and communicate financial information to users; use financial accounting data to make informed business decisions

Планируемые результаты обучения

Students should be able to understand the essence of accounting terms and to use them properly
Understand the purpose, structure, and content of the financial reporting in the modern market economy
Explain the concepts of financial and management accounting and its importance for businesses
Have basic practical skills in financial reporting and interpreting accounting information

Содержание учебной дисциплины

Introduction to Financial Accounting
The Accounting Cycle
Financial Statements
Accounting for Assets
Accounting for Liabilities
Accounting for Equity
Accounting for Revenue
Accounting for Expenses

Элементы контроля

Exam Test
Individual, in-class, online in SmartLMS, closed-book. Duration: 80 min.
Team Project
The team project consists of two parts: video and in-class discussion. 1. Video: every group has to prepare a video about the findings of their analysis. The following requirements must be met: • Content: the video must include a descriptive analysis of any patterns across the companies that you as a team observe comparing and contrasting them according to the list of questions. • Length: 5 mins. • Format: as relevant and creative as it can be. 2. In-class discussion: after each video, a five-minute discussion session will follow. Each group member will be asked at least one content question to defend his/her contribution to the analysis and to reflect on findings.

Промежуточная аттестация

2026/2027 1st module
0.4 * Team Project + 0.6 * Exam Test

Список литературы

Авторы

Соловьева Екатерина Евгеньевна

Программа дисциплины