Бакалавриат
2023/2024
Бухгалтерский учет
Статус:
Курс по выбору (Международный бакалавриат по бизнесу и экономике)
Направление:
38.03.01. Экономика
Кто читает:
Департамент финансов
Где читается:
Санкт-Петербургская школа экономики и менеджмента
Когда читается:
2-й курс, 1 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для всех кампусов НИУ ВШЭ
Преподаватели:
Волкова Ольга Николаевна
Язык:
английский
Кредиты:
3
Контактные часы:
28
Course Syllabus
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
- Part 1: In-class activitiesIndividual, in-class, open book, SmartLMS In-class activities: during the course students actively participate in classes and solve tasks and exercises.
- Test № 1 Financial AccountingIndividual, in-class, open book, SmartLMS
- Part 2: In-class activitiesIndividual, in-class, open book, SmartLMS
- Test № 2Individual, in-class, open book, SmartLMS
- Business CaseIndividual, in-class, open book
