Бакалавриат
2022/2023
Финансовый и управленческий учет
Лучший по критерию «Новизна полученных знаний»
Статус:
Курс обязательный (Цифровые инновации в управлении предприятием)
Направление:
38.03.05. Бизнес-информатика
Кто читает:
Департамент финансового менеджмента
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:
40
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 two-module 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.
- Basic Accounting Elements and Accounting Equation. Double entry.
- Adjustments. Periodic measurement and identification of revenues and expenses.
- Accounting and Reporting Noncurrent Assets: Fixed Assets
- Accounting for Inventories
- Preparation of FS
- 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
- участие в работе на семинарах
- Промежуточная контрольная
- Домашние задания
- Финальный экзамен
- Кейс
Interim Assessment
- 2022/2023 2nd module0.1 * Домашние задания + 0.1 * Домашние задания + 0.1 * Кейс + 0.25 * Промежуточная контрольная + 0.4 * Финальный экзамен + 0.025 * участие в работе на семинарах + 0.025 * участие в работе на семинарах
Bibliography
Recommended Core Bibliography
- Accounting : understanding and practice, Leiwy, D., 2013
- Accounting : Understanding and practice, Perks, R., 2010
- Horngren's cost accounting : a managerial emphasis, Datar, S. M., 2018
Recommended Additional Bibliography
- Cost accounting : a managerial emphasis, Horngren, C. T., 2015
- Principles of accounting : essential reading, Barone, E., 2011