.
Accounting
Study Course Description
Course Description Statuss:Approved
Course Description Version:5.00
Study Course Accepted:01.11.2024 13:36:58
| Study Course Information | |||||||||
| Course Code: | LSPA_026 | LQF level: | Level 6 | ||||||
| Credit Points: | 1.33 | ECTS: | 2.00 | ||||||
| Branch of Science: | Sports Science | Target Audience: | Sports Trainer | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Gudrīte Daukste | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Latvian Academy of Sport Education (LASE) | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | LSPA, Brīvības gatve 333, Riga, LV-1006 | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | Lecture Length (academic hours) | Total Contact Hours of Lectures | 0 | ||||||
| Classes (count) | 12 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 24 | ||||
| Total Contact Hours | 24 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | Lecture Length (academic hours) | Total Contact Hours of Lectures | 0 | ||||||
| Classes (count) | 3 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 6 | ||||
| Total Contact Hours | 6 | ||||||||
| Part-Time - Semester No.2 | |||||||||
| Lectures (count) | Lecture Length (academic hours) | Total Contact Hours of Lectures | 0 | ||||||
| Classes (count) | 3 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 6 | ||||
| Total Contact Hours | 6 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Integrating study subject. It combines knowledge obtained in: economics, management theory, records management, labour law. | ||||||||
| Objective: | To create understanding of the importance of accounting, its tasks and main basic accounting principles. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | 1. Accounting, its tasks and basic principles. 1.1. History of accounting development. 1.2. Role and tasks of accounting. 1.3. Users of accounting information. 1.4. Peculiarities and basic principles of accounting | Classes | 1.00 | auditorium | |||||
| 2 | 2. Basic accounting recording keeping and organisation requirements 2.1. Organisation of accounting in a company 2.2. Supporting documents and accounting registers 2.3. Nature of stocktaking and accounting policy | Classes | 1.00 | auditorium | |||||
| 3 | 3. Concept of account 3.1. Account, its structure 3.2. Double entry, account correspondence 3.3. Accounting balance sheet | Classes | 1.50 | auditorium | |||||
| 4 | 4. Chart of accounts 4.1. Balance sheet accounts 4.2. Operation accounts | Classes | 0.50 | auditorium | |||||
| 5 | 5. Determination of the financial result of the economic activity of a company 5.1. Revenue accounting 5.2. Expenditure accounting 5.3. Profit or loss | Classes | 1.50 | auditorium | |||||
| 6 | 6. Accounting for long-term investments 6.1. Accounting for intangible investments 6.2. Accounting for fixed assets | Classes | 1.50 | auditorium | |||||
| 7 | 7. Accounting for current assets 7.1. Accounting for inventories 7.2. Accounting for accounts receivable 7.3 Accounting for cash | Classes | 1.50 | auditorium | |||||
| 8 | 8. Accounting for equity 8.1. Concept and composition of equity 8.2 Accounting for provisions | Classes | 1.00 | auditorium | |||||
| 9 | 9. Accounting for accounts payable 9.1 Long-term creditors 9.2. Short-term creditors | Classes | 1.00 | auditorium | |||||
| 10 | 10. Payroll settlements and deductions 10.1. Wage, its organisation 10.2 Calculation of wages and deductions from them | Classes | 1.50 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | 1. Accounting, its tasks and basic principles. 1.1. History of accounting development. 1.2. Role and tasks of accounting. 1.3. Users of accounting information. 1.4. Peculiarities and basic principles of accounting | Classes | 0.50 | auditorium | |||||
| 2 | 2. Basic accounting recording keeping and organisation requirements 2.1. Organisation of accounting in a company 2.2. Supporting documents and accounting registers 2.3. Nature of stocktaking and accounting policy | Classes | 0.50 | auditorium | |||||
| 3 | 3. Concept of account 3.1. Account, its structure 3.2. Double entry, account correspondence 3.3. Accounting balance sheet | Classes | 1.00 | auditorium | |||||
| 4 | 4. Chart of accounts 4.1. Balance sheet accounts 4.2. Operation accounts | Classes | 0.50 | auditorium | |||||
| 5 | 5. Determination of the financial result of the economic activity of a company 5.1. Revenue accounting 5.2. Expenditure accounting 5.3. Profit or loss | Classes | 0.50 | auditorium | |||||
| 6 | 6. Accounting for long-term investments 6.1. Accounting for intangible investments 6.2. Accounting for fixed assets | Classes | 0.50 | auditorium | |||||
| 7 | 7. Accounting for current assets 7.1. Accounting for inventories 7.2. Accounting for accounts receivable 7.3 Accounting for cash | Classes | 0.50 | auditorium | |||||
| 8 | 8. Accounting for equity 8.1. Concept and composition of equity 8.2 Accounting for provisions | Classes | 0.50 | auditorium | |||||
| 9 | 9. Accounting for accounts payable 9.1 Long-term creditors 9.2. Short-term creditors | Classes | 0.50 | auditorium | |||||
| 10 | 10. Payroll settlements and deductions 10.1. Wage, its organisation 10.2 Calculation of wages and deductions from them | Classes | 1.00 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | Practical work tasks on double entry, obtaining the financial result of economic activity, drawing up a balance sheet and profit and loss statement, calculation of depreciation of fixed assets and calculation of wages. | ||||||||
| Assessment Criteria: | The lecturer is an adviser in learning theory and directing practical works. Students independently learn theoretical material. They independently analyse and assess situations, make decisions, substantiate their opinions by participating in discussions. Assessment of students, requirements for obtaining ECTS: 1. Work in practical classes – 30%. 2. Test – test, task – 70%. Test content: 1. Theoretical part – in the form of a test – 30% of the assessment. 2. Practical part – make calculations using the information provided – 70% of the assessment. The total assessment is summative. | ||||||||
| Final Examination (Full-Time): | Exam | ||||||||
| Final Examination (Part-Time): | Exam | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | 1. To respect the principles of financing the sport education system. 2. To define and comply with basic accounting keeping and organisation requirements. | ||||||||
| Skills: | 3. To organise accounting and control. 4. To know financial risks. | ||||||||
| Competencies: | Ability to carry out or supervise work activities that can involve unpredictable changes. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Darba likums | ||||||||
| 2 | Gada pārskatu un konsolidēto gada pārskatu likums | ||||||||
| 3 | Kases operāciju uzskaites noteikumi: MK noteikumi | ||||||||
| 4 | Noteikumi par grāmatvedības kārtošanu un organizāciju: MK noteikumi | ||||||||
| 5 | Grāmatvedības likums | ||||||||
| 6 | Ārzemju studentiem/For international students | ||||||||
| 7 | Labour Law | ||||||||
| 8 | Law on Annual Statements and Consolidated Annual Statements | ||||||||
| 9 | Regulation Regarding the Conduct and Organisation of Accounting | ||||||||
| 10 | Accounting Law | ||||||||
| Additional Reading | |||||||||
| 1 | M. Grandāne, E. Martemjanova, I. Mārāne, V. Mežaraupe, A.Soopa. Finanšu grāmatvedība: mācību līdzeklis. Rīga: SIA izdevniecība RaKa, 2004. - 169 lpp. | ||||||||
| 2 | R.Grigorjeva, A.Jesemčika, I.Leibus, A.Svarinska. Grāmatvedības pamati: mācību grāmata. Rīga: SIA Latvijas Uzņēmējdarbības un menedžmenta akadēmija, 2009. - 100lpp. | ||||||||
| 3 | Tīse, L. Grāmatvedība. Rīga: RTU izdevniecība, 2017-2018. - 87 lpp. | ||||||||
| Other Information Sources | |||||||||
| 1 | Valsts ieņēmumu dienests | ||||||||
| 2 | Ārzemju studentiem/For international students | ||||||||
| 3 | State Revenue Service | ||||||||
