Bachelor
2022/2023
Financial and Managerial Accounting
Category 'Best Course for New Knowledge and Skills'
Type:
Compulsory course (Management and Digital Innovation)
Area of studies:
Business Informatics
Delivered by:
Department of Financial Management
Where:
Graduate School of Business
When:
2 year, 1, 2 module
Mode of studies:
offline
Open to:
students of one campus
Language:
English
ECTS credits:
4
Contact hours:
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 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
- участие в работе на семинарах
- Промежуточная контрольная
- Домашние задания
- Финальный экзамен
- Кейс
Interim Assessment
- 2022/2023 2nd module0.025 * участие в работе на семинарах + 0.1 * Домашние задания + 0.25 * Промежуточная контрольная + 0.1 * Кейс + 0.4 * Финальный экзамен