Бакалавриат
2021/2022
Финансовый и управленческий учет
Статус:
Курс обязательный
Направление:
38.03.05. Бизнес-информатика
Где читается:
Высшая школа бизнеса
Когда читается:
2-й курс, 1, 2 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
4
Контактные часы:
48
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 different 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 a one-semester course is based on lectures, seminars, case studies and self-study.
Learning Objectives
- The course is focused 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.
Expected Learning Outcomes
- categorise cost behaviour, and prepare and contrast inventory valuations under different costing methods
- describe the budgeting process and discuss the use of budgets in planning and control
- explain, discuss and apply relevant techniques to aid internal users in decision-making.
- explain the limitations of such statements and their analysis
- distinguish between different uses of accounting information and relate these uses to the needs of different groups of users
Course Contents
- Introduction to The Course. The Scope of Accounting.
- Accounting Process
- Accounting Adjustments
- Accounting and Reporting Noncurrent Assets: Fixed Assets
- Accounting for Inventories
- The Conceptual Framework
- Accounting in Corporations: Equity, Capital and Dividends
- The Cash Flow Statement
- Using and Understanding Financial Statements: Ratio Analysis
- Introduction to Costing
- ABC and Traditional Costing
- Cash Budgeting
Assessment Elements
- ExamExamination format: The exam is taken with asynchronous proctoring Asynchronous proctoring means that all the student's actions during the exam will be “watched” by the computer. The exam process is recorded and analyzed by artificial intelligence and a human (proctor). Please be careful and follow the instructions clearly! The platform: The exam is conducted on the StartExam platform. StartExam is an online platform for conducting test tasks of various levels of complexity. The link to pass the exam task will be available to the student in the RUZ. The computers must meet the following technical requirements 1. Desktop computer or laptop only (mobile devices are not supported); 2. Operating systems: Windows( v. 7, 8, 8.1, 10), Mac OS X Yosemite 10.10 and higher; 3. Google Chrome of the latest (by the day of the control) update (to download use the link: https://www.google.com/chrome/, to update follow chrome://help/ with browser version and the update button if available) or Yandex Browser of the latest update. 4. Network port data allowed: 80 TCP, 443 TCP, 3478 TCP/UDP (check it with your provider / select control panel – system and security – Miscrosoft Deneder Firewall – additional options. Make sure that your inbound and outbound connection is not limited). 5. Adjusted and turned on web-camera (including a laptop integrated one) 6. Adjusted and turned on microphone (including a laptop integrated one); 7. High-speed stable Internet access 5 Mbit/s and higher; it is not recommended to use mobile Internet access since technical failure and cutting off are highly likely to occur during proctoring control. 8. Your desktop computer or laptop must successfully complete verification which is available only after authorization. All students are expected to do their best to ensure their computers (laptops) meet all the requirements described above. A student is supposed to follow the requirements below (With proctoring): Prepare identification documents (а passport on a page with name and photo) for identification before the beginning of the examination task; Check your microphone, speakers or headphones, webcam, Internet connection (we recommend connecting your computer to the network with a cable, if possible); Prepare the necessary writing equipment, such as pens, pencils, pieces of paper, and others. Disable applications on the computer's task other than the browser that will be used to log in to the StartExam program. If one of the necessary requirements for participation in the exam cannot be met, a student is obliged to inform a program manager 7 days before the exam date to decide on the student's participation in the exams. Important rules: All rules are available in exam regulations using asynchronous proctoring technology in the framework of intermediate certification. Connection failures: A short-term connection failure during the exam is considered to be the loss of a student's network connection with the StartExam platform for no longer than 5 minutes per exam. A long-term connection failure during the exam is considered to be the loss of a student's network connection with the StartExam platform for longer than 5 minutes per exam and will be the basis for the decision to terminate the exam. In case of long-term connection failure in the StartExam platform during the examination task, the student must record the fact of connection failure (screenshot, a response from the Internet provider). Then contact the program manager with an explanatory note about the incident to decide on retaking the exam.
- Home assignments
- Class participation
- Mock exam
- Case study
Interim Assessment
- 2021/2022 2nd module0.4 * Exam + 0.1 * Case study + 0.05 * Class participation + 0.25 * Mock exam + 0.2 * Home assignments
