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Бакалавриат 2019/2020

Бухгалтерский учет

Направление: 38.03.01. Экономика
Когда читается: 2-й курс, 1-4 модуль
Формат изучения: Full time
Язык: английский
Кредиты: 8

Course Syllabus

Abstract

The course develops background for understanding and reading companies’ financial reports and for assessing company’s financial position and making managerial decisions. The course covers basic concepts of modern financial reporting, essentials in UK standard of financial and managerial accounting. It provides basic knowledge in preparing, processing and interpreting the data about business transactions for diff t types of external as well as internal investors, management and other accounting information users. The course requires the knowledge in micro and macroeconomics and banking. The course is based on lectures, seminars, case studies and self-study. “Principles of Accounting” is a two-semester course designed to prepare students for UL examination.
Learning Objectives

Learning Objectives

  • The course isfocused on developing skills in preparing and analyzing companies’ financial statements and data for decision-making purposes.
  • By the end of autumn semester students are expected to be able to apply a set of accounting concepts to read annual financial report of a corporation and financial ratios to assess its position.
  • By the end of spring semester students are expected to apply managerial accounting analytical tools for internal control, pricing and developing different budgets for financial planning purposes as well as to get essential skills in capital budgeting techniques.
Expected Learning Outcomes

Expected Learning Outcomes

  • distinguish between different uses of accounting information and relate these uses to the needs of different groups of users
  • explain the limitations of financial statements and their analysis
  • categorise cost behaviour, and prepare and contrast inventory valuations under different costing methods
  • explain, discuss and apply relevant techniques to aid internal users in decision-making.
  • describe the budgeting process and discuss the use of budgets in planning and control
Course Contents

Course Contents

  • Accounting Model of the Organization
    Introduction to the Course. The Scope of Accounting. Basic Accounting Elements and Accounting Equation. The Framework for Conventional Accounting Model. Building Accounting Cycle. Periodic measurement and identification of revenues and expenses. Preparing Balance Sheet and Profit and Loss Statement. Accounting and Reporting the Asset of Stock (Inventory). Accounting and Reporting Noncurrent Assets: Fixed Assets. Accounting and Reporting Intangible Assets. Elements of Accounting and Financial Reporting in Limited Companies (Corporate Enterprises). Basic Financial Statements of Limited Companies.
  • Interpretation of Financial Reports
    The Cash Flow Statement. Analysis of Financial Performance. Alternative Approaches to Valuation in Financial Accounting. Capital Maintenance.
  • Accounting and Managerial Decision-Making
    Managerial Accounting: Costing Concepts and Costing Systems. Advanced Costing Systems: ABC. Cost-Volume-ProfitmRelationship and Analysis. Variable Costing. Accounting Data and Pricing. Profit Planning and Budgeting. Standard Cost and Variance Analysis. Basics of Capital Budgeting. Using Accounting Data in Performance Evaluation.
Assessment Elements

Assessment Elements

  • non-blocking home assignments
  • non-blocking active class participation
  • non-blocking midterm exam
  • non-blocking winter exam
  • non-blocking case studies and presentation
  • blocking final UOL/HSE exam
Interim Assessment

Interim Assessment

  • Interim assessment (2 module)
    0.05 * active class participation + 0.2 * home assignments + 0.25 * midterm exam + 0.5 * winter exam
  • Interim assessment (4 module)
    0.05 * case studies and presentation + 0.4 * final UOL/HSE exam + 0.05 * home assignments + 0.25 * Interim assessment (2 module) + 0.25 * midterm exam
Bibliography

Bibliography

Recommended Core Bibliography

  • Accounting : understanding and practice, Leiwy D., Perks R., 2013

Recommended Additional Bibliography

  • Cost accounting : a managerial emphasis, Horngren C. T., Datar S. M., 2015