Бухгалтерский учет

Бакалавриат 2021/2022

Статус: Курс обязательный (Международный бизнес и менеджмент)

Направление: 38.03.02. Менеджмент

Кто читает: Департамент финансов

Где читается: Санкт-Петербургская школа экономики и менеджмента

Когда читается: 2-й курс, 1, 2 модуль

Формат изучения: без онлайн-курса

Охват аудитории: для своего кампуса

Преподаватели: Леевик Юлия Сергеевна, Чуракова Ийя Юрьевна

Язык: английский

Кредиты: 5

Контактные часы: 50

Full Syllabus Ask Question

Abstract

The core role of the course is to sensitize students to the international dimensions of financial accounting and reporting. 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.

Learning Objectives

The aim of the course is to provide students with the basic theoretical knowledge and practical skills in financial and management accounting.

Expected Learning Outcomes

Demonstrate an innovative, open, and ethical mindset
Have an idea about the place and the role of accounting in the system of management of the economic entity
Have basic practical skills in financial and management accounting and interpreting information
Understand the conceptual framework of accounting and the purpose, structure and content of the financial and management reports
Understand the essence of accounting terms and to use them properly
Use analytical skills and apply them to solve practical problems

Course Contents

Topic 1. Financial Accounting and the Format of Financial Statements
Topic 2. Investing and Financing Decisions and the Accounting System
Topic 3. Operating Decisions and the Accounting System
Topic 4. The Accounting Cycle
Topic 5. Current and Non-current Assets
Topic 6. Current Liabilities and Owners’ Equity
Topic 7. Management Accounting: an overview
Topic 8. Cost concepts and costs allocation
Topic 9. Job-Order Costing and Process costing
Topic 10. Direct costing, Full costing and ABC
Topic 11. Normative costing and Budgeting as an Organizational Control Tool
Topic 12. Strategic Management Accounting

Assessment Elements

Test № 1
A 2-hour (80 min) open-book test: individual, in SmartLMS; consists of 40 questions and tasks for the topics: 1, 2, 3, 4, 5, 6. Each question in the test = 1 point.
In-class activities: module 1
Questions and exercises; individual or in small groups; open book; in SmartLMS.
Test № 2
A 2-hour (80 min) open-book test: individual, in SmartLMS; consists of questions and tasks for the topics: 7, 8, 9, 10, 11, 12.
In-class activities: module 2
Questions and exercises; individual or in small groups; open book; SmartLMS.
Business Case
Individual, in-class, open book, SmartLMS

Interim Assessment

2021/2022 2nd module
0.2 * Business Case + 0.2 * In-class activities: module 1 + 0.2 * Test № 2 + 0.2 * Test № 1 + 0.2 * In-class activities: module 2

Bibliography

Recommended Core Bibliography

Atkinson, A. A., & Mukherjee, A. K. (2012). Management Accounting:Information for Decision-Making and Strategy Execution (Vol. 6th ed., International ed. international edition contributions by Abhik Kr. Mukherjee). Boston [Mass.]: Pearson Education. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1418004
Financial accounting, Libby, R., 2016
Financial accounting, Libby, R., 2020

Recommended Additional Bibliography

BPP Learning Media. (2017). Foundations in Accountancy : F3/FFA Financial Accounting: Interactive Text: for Exams From 1 September 2017 to 31 August 2018 (Vol. Sixth edition). London: BPP Learning Media. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1522342
Collis, J. (2015). Management Accounting. [N.p.]: Palgrave Macmillan. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1525045
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

Authors

LEEVIK YULIYA SERGEEVNA
CHURAKOVA IYYA YUREVNA

Course Syllabus