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Магистратура 2019/2020

Введение в финансовый и управленческий учет

Статус: Курс обязательный (Международный бизнес)
Направление: 38.04.02. Менеджмент
Кто читает: Магистерская программа "Международный бизнес", направление подготовки "Менеджмент"
Когда читается: 1-й курс, 1, 2 модуль
Формат изучения: Full time
Прогр. обучения: Международный бизнес
Язык: английский
Кредиты: 6

Программа дисциплины

Аннотация

The Course develops background for understanding and reading companies’ financial reports and assessing company’s financial position and making managerial decisions. The Course covers basic concepts of modern financial reporting and techniques of management accounting. It provides basic knowledge in preparing, processing and interpreting the data about business transactions for different types of external as well as internal investors, management and other accounting information users. The Course consists of lectures, seminars, case studies and self-study. It is a three-months course designed to prepare students for the “International Corporate Finance” course
Цель освоения дисциплины

Цель освоения дисциплины

  • developing skills required for preparing and analyzing companies’ financial statements and data for decision-making purposes
  • be able to apply a set of accounting concepts to understand annual financial reports of different corporations and calculate financial ratios to assess finance position
  • be able 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
Результаты освоения дисциплины

Результаты освоения дисциплины

  • learning about the conceptual basis of accounting, the basic accounting rules for recording business operations, assets and liabilities, the methodology of preparing accounting reports, and the requirements for their contents
  • learning the basic accounting rules for recording business operations
  • the methodology of preparing accounting reports and financial statements
  • developing skills required for preparing and analyzing companies’ financial statements
  • get essential skills in capital budgeting techniques
  • learn to do a ratio analysis
  • know about the goals and tasks of managerial accounting
  • be able to calculate profitability ratios and do investment analysis
  • learn about the costing methods
  • be able to make management decisions
  • learn to monitor budget fulfillment
Содержание учебной дисциплины

Содержание учебной дисциплины

  • The nature and purpose of accounting
  • Recording business transactions
  • Preparing financial statements
  • Analysis of financial statements. Vertical and horizontal analysis
  • Ratio analysis
  • Profitability ratios. Investment analysis
  • The goals and tasks of managerial accounting
  • Classifying costs. Costing methods
  • Making management decisions
  • Budgeting
  • Monitoring budget fulfillment, flexible budgeting
Элементы контроля

Элементы контроля

  • Exam (неблокирующий)
  • intermediate test (неблокирующий)
  • Home assignment (неблокирующий)
  • Home assignment (неблокирующий)
  • Class attendance (неблокирующий)
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (2 модуль)
    0.04 * Class attendance + 0.6 * Exam + 0.08 * Home assignment + 0.08 * Home assignment + 0.2 * intermediate test
Список литературы

Список литературы

Рекомендуемая основная литература

  • Accounting : understanding and practice, Leiwy D., Perks R., 2013
  • Accounting and finance : reader for the 3rd-year students, Dobrynskaya V. V., 2004
  • 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

Рекомендуемая дополнительная литература

  • Cost accounting : a managerial emphasis, Horngren C. T., Datar S. M., Rajan M. V., 2015
  • Harrison, W. T., & Horngren, C. T. (2012). Financial accounting. Slovenia, Europe: Prentice Hall. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsbas&AN=edsbas.364C5584