Магистратура
2021/2022
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:
без онлайн-курса
Охват аудитории:
для своего кампуса
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 and analysis.
Expected Learning Outcomes
- Demonstrate an innovative, open and ethical mindset.
- Have an idea about the place and the role of financial accounting in the system of management of the economic entity.
- Have basic practical skills in financial accounting and analysis.
- Understand the conceptual framework of accounting and the purpose, structure and content of the financial reporting in the modern market economy.
- 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. What is accounting and it's role in business
- Topic 2. Financial Statements and Accounting Principles
- Topic 3. The bookkeeping process and transaction analysis
- Topic 4. Fundamental interpretations made from financial statement data
Assessment Elements
- Final exam testIndividual, in-class, open-book, in SmartLMS. Each question in the test = 1 point.
- In-class activitiesQuestions and exercises; individual or in small groups, open book, in SmartLMS
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.