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Course Syllabus

Bachelor 2023/2024

Financial Accounting

Category 'Best Course for Career Development'
Category 'Best Course for Broadening Horizons and Diversity of Knowledge and Skills'
Category 'Best Course for New Knowledge and Skills'
Type: Elective course (International Program 'International Relations and Global Studies')
Area of studies: International Relations
Delivered by: Faculty of World Economy and International Affairs
Where: Faculty of World Economy and International Affairs
When: 2 year, 3, 4 module
Mode of studies: offline
Open to: students of one campus
Language: English
ECTS credits: 5
Contact hours: 80

Course Syllabus

Full Syllabus

Abstract

This course provides an introduction to financial accounting. It is aimed at providing a broad understanding of the theory and practice of financial accounting and financial management, both for non-specialist students and as a foundation for further study in the area. This course does not focus on the technical aspects, but rather examines the basic principles and underlying concepts and the ways in which accounting statements and financial information can be used to improve the quality of decision-making.
Learning Objectives

Learning Objectives

  • The course isfocused on developing skills in preparing and analyzing companies’ financial statements and data for decision-making purposes. By the end of first half 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. By the end of the second half of the course students are expected to apply managerial accounting analytical tools for internal control, pricing and developing different budgets for financial planning purposes as well as to get essential skills in capital budgeting techniques.
Expected Learning Outcomes

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.
  • students are expected to be able to apply a set of accounting concepts
Course Contents

Course Contents

  • Accounting Process
  • Introduction to The Course. The Scope of Accounting.
  • Accounting Adjustments
  • Accounting and Reporting Noncurrent Assets: Fixed Assets
  • Accounting for Inventories
  • The Conceptual Framework
  • The Cash Flow Statement
  • Accounting and Reporting for Intangible Assets
  • Using and Understanding Financial Statements: Ratio Analysis
  • Introduction to Costing
  • ABC and Traditional Costing
  • CVP analysis and The Optimal Choice of Scarce Resources
  • Cash Budgeting
  • Capital Investment Appraisal
  • Accounting and Managerial Decision-Making
Assessment Elements

Assessment Elements

  • non-blocking Home assignments 1
  • non-blocking Participation
  • blocking exam
  • non-blocking Home assignments 2
Interim Assessment

Interim Assessment

  • 2023/2024 4th module
    0.2 * Home assignments 1 + 0.2 * Home assignments 2 + 0.2 * Participation + 0.4 * exam
Bibliography

Bibliography

Recommended Core Bibliography

  • Accounting : understanding and practice, Leiwy, D., 2013
  • Financial accounting : a key to your success in the exam, Dobrynskaya, V. V., 2007

Recommended Additional Bibliography

  • Atrill, P., & McLaney, E. J. (2017). Accounting and Finance for Non-Specialists (Vol. Tenth edition). Harlow: Pearson. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1434981