• A
  • A
  • A
  • АБB
  • АБB
  • АБB
  • А
  • А
  • А
  • А
  • А
Обычная версия сайта
Бакалавриат 2018/2019

Бухгалтерский и управленческий учет

Лучший по критерию «Новизна полученных знаний»
Статус: Курс обязательный (Международный бизнес и менеджмент)
Направление: 38.03.02. Менеджмент
Когда читается: 2-й курс, 1, 2 модуль
Формат изучения: Full time
Язык: английский
Кредиты: 6

Course Syllabus


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. The course consists of two parts: Part I. Financial Accounting and Part II. Managerial Accounting
Learning Objectives

Learning Objectives

  • The core objective of the course is to sensitize students to the international dimensions of accounting, financial reporting.
Expected Learning Outcomes

Expected Learning Outcomes

  • Students should be able to have an idea about the place and the role of financial accounting in the system of management of the economic entity
  • Students should be able to understand the conceptual framework of accounting and the purpose, structure and content of the financial reporting in the modern market economy
  • Students should be able to understand the essence of accounting terms and to use them properly
  • Students should be able to have basic practical skills in financial reporting and interpreting accounting information under International Financial Reporting Standards
  • Sudents should be able to apply the concepts and principles of management accounting
  • Sudents should be able to use these concepts and principles to make decisions
  • Sudents should be able to understand how these concepts and principles relate to the broader activities of the firm
Course Contents

Course Contents

  • Topic 1.1. Financial Accounting and the Format of Financial Statements
    1. The accounting system 2. The Balance Sheet 3. The Income Statement 4. Statement of Stockholders’ Equity 5. Statement of Cash Flows 6. Relationships among statements 7. Responsibilities for the accounting communication process
  • Topic 1.2. Investing and Financing Decisions and the Accounting System
    1. Overview of accounting concepts 2. Nature of business transactions 3. Accounts 4. Transaction analysis and accounting entries
  • Topic 1.3. Operating Decisions and the Accounting System
    1. The operating cycle 2. Accrual accounting 3. Transaction Analysis Rules
  • Topic 1.4. The Accounting Cycle
    1. Accounting cycle 2. Purpose and types of adjustments 3. Adjustment process 4. Preparing financial statements 5. End of accounting cycle
  • Topic 1.5. Reporting Revenue, Receivables, and Cash
    1. Accounting for net sales revenue 2. Measuring and reporting receivables 3. Reporting cash
  • Topic 1.6. Reporting Cost of Goods Sold and Inventory
    1. Nature of inventory and cost of goods sold 2. Inventory costing methods 3. Evaluating inventory management 4. Control of inventory
  • Topic 1.7. Reporting Property, Plant, and Equipment; Intangibles
    1. Acquisition and maintenance of plant and equipment 2. Use, impairment, and disposal of plant and equipment 3. Intangible assets
  • Topic 1.8. Reporting Liabilities
    1. Liabilities defined and classified 2. Short-term liabilities 3. Long-term liabilities
  • Topic 1.9. Reporting Owners’ Equity
    1. Ownership of a corporation 2. Common stock transactions 3. Dividends on common stock
  • Topic 2.1. Costs and cost assignment
    1. Direct and indirect costs 2. Cost drivers 3. Traditional costing systems
  • Topic 2.2. Accounting entries for a job-costing system
    1. Methods of pricing materials (e.g., LIFO, FIFO) 2. Accounting for labor costs 3. Product and period costs
  • Topic 2.3. Process costing
    1. Normal and abnormal losses 2. Partially finished work-in-process inventory 3. The difference between process costing and job costing
  • Topic 2.4. Joint costing and by-product costing
    1. Allocating joint costs 2. Accounting for by-products
  • Topic 2.5. Cost-volume-profit analysis
    1. Fixed and variable costs 2. Break-event points 3. Linear and non-linear relationships
  • Topic 2.6. Pricing decisions and profitability analysis
    1. Decision trees 2. Expected values 3. Mark-ups
  • Topic 2.7. Activity-based costing
    1. Differences between activity-based costing and traditional costing systems 2. Non-volume-based cost drivers 3. The components of an activity-based-costing system
  • Topic 2.8. Budgeting
    1. The purposes of budgets 2. How to prepare budgets 3. The difference between budgeted income statements and budgeted cash flows
  • Topic 2.9. Costing and variance analysis
    1. Static budgets 2. Fixed budgets 3. Price and quantity variances 4. Budget reconciliations
  • Topic 2.10. Divisional performance measures and transfer pricing
    1. Measuring the performance of divisions 2. Methods of transfer pricing
Assessment Elements

Assessment Elements

  • non-blocking In-class activities (1part)
    Questions, discussions, tasks and case studies
  • non-blocking Midterm test (part 1)
    Individual, in-class, open book
  • non-blocking Final exam (1 part)
    Individual, in-class, closed book
  • non-blocking Participation in seminars (2 part)
    Questions, discussions, tasks and case studies
  • non-blocking Midterm test (2 part)
    Individual, in-class, open-book
  • non-blocking Final exam (2 part)
    Individual, in-class, closed-book
Interim Assessment

Interim Assessment

  • Interim assessment (2 module)
    0.3 * Final exam (1 part) + 0.3 * Final exam (2 part) + 0.1 * In-class activities (1part) + 0.1 * Midterm test (2 part) + 0.1 * Midterm test (part 1) + 0.1 * Participation in seminars (2 part)


Recommended Core Bibliography

  • 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

Recommended Additional Bibliography

  • Madegowda, J. (2007). Management Accounting (Vol. 1st ed). Mumbai: Himalaya Publishing House. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=332290