Магистратура 2019/2020

Введение в финансовый учет

Лучший по критерию «Полезность курса для Вашей будущей карьеры»

Лучший по критерию «Полезность курса для расширения кругозора и разностороннего развития»

Статус: Курс адаптационный (Финансы)

Направление: 38.04.08. Финансы и кредит

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Когда читается: 1-й курс, 1 модуль

Формат изучения: с онлайн-курсом

Преподаватели: Леевик Юлия Сергеевна

Прогр. обучения: Финансы

Язык: английский

Кредиты: 2

Контактные часы: 16

Course Syllabus

Abstract

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.

Learning Objectives

• 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.

Expected Learning Outcomes

• Use analytical skills and apply them to solve practical problems.
• Have basic practical skills in financial accounting and analysis.
• 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.

Course Contents

• 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. How Has Accounting Developed?
• Topic 2. Financial Statements and Accounting Principles
  1. Balance sheet 2. Income statement 3. Statement of changes in owner’s equity 4. Cash flow statement 5. Financial statement relationships 6. Accounting principles 7. Limitations of Financial Statements
• Topic 3. 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 4. Fundamental interpretations made from financial statement data
  1. Return on investment 2. Return on equity 3. Working capital and measures of liquidity 4. Illustration of trend analysis

Assessment Elements

• Test 1
  Individual, in-class, open book
• Test 2
  Individual, in-class, open book
• Test 3
  Individual, in-class, open book
• Test 4
  Individual, in-class, open book
• Test 5
  Individual, in-class, open book
• Final exam test
  Individual, in-class, closed book

Interim Assessment

• Interim assessment (1 module)
  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

Bibliography

Recommended Core Bibliography

• Financial accounting, Libby, R., 2016
• 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

Recommended Additional Bibliography

• BPP LEARNING MEDIA. (2017). FIA FOUNDATIONS OF FINANCIAL ACCOUNTING FFA (ACCA F3) : Passcards. BPP Learning Media.