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Business and Accounting
Study Course Description
Course Description Statuss:Approved
Course Description Version:2.00
Study Course Accepted:17.06.2024 10:49:23
| Study Course Information | |||||||||
| Course Code: | LSPA_137 | LQF level: | All Levels | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Sports Science | Target Audience: | Pedagogy; Sports Trainer | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Kalvis Ciekurs | ||||||||
| 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) | 15 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 30 | ||||
| Classes (count) | 3 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 6 | ||||
| Total Contact Hours | 36 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 12 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 24 | ||||
| Classes (count) | 6 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 12 | ||||
| Total Contact Hours | 36 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | General secondary education. | ||||||||
| Objective: | To learn theoretical knowledge and develop practical skills in business to be able to plan and start business, as well as create understanding of the importance of accounting, its tasks and main accounting principles. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Nature of business – historical development and main terms. | Lectures | 1.00 | auditorium | |||||
| 2 | Business forms. Legal and organisational issues of establishing a business. | Lectures | 1.00 | auditorium | |||||
| 3 | Types of financing business. | Lectures | 1.00 | auditorium | |||||
| 4 | Life cycle of a business. | Lectures | 1.00 | auditorium | |||||
| 5 | Assessment of business environment. | Lectures | 1.00 | auditorium | |||||
| 6 | Accounting, its tasks and basic principles. | Lectures | 2.00 | auditorium | |||||
| 7 | Basic accounting keeping and organisation requirements. | Lectures | 2.00 | auditorium | |||||
| 8 | Concept of accounts. | Lectures | 1.00 | auditorium | |||||
| 9 | Chart of accounts. | Lectures | 1.00 | auditorium | |||||
| 10 | Determination of the financial result of the economic activity of the company. | Classes | 1.00 | auditorium | |||||
| 11 | Accounting for long-term investments. | Classes | 1.00 | auditorium | |||||
| 12 | Accounting for current assets. | Lectures | 1.00 | auditorium | |||||
| 13 | Accounting for equity. | Lectures | 1.00 | auditorium | |||||
| 14 | Accounting for creditors. | Lectures | 1.00 | auditorium | |||||
| 15 | Wage settlements and deductions. | Classes | 1.00 | auditorium | |||||
| 16 | Drawing up an annual report. | Lectures | 1.00 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Nature of business – historical development and main terms. | Lectures | 2.00 | auditorium | |||||
| 2 | Business forms. Legal and organisational issues of establishing a business. | Lectures | 1.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| 3 | Types of financing business. | Lectures | 1.00 | auditorium | |||||
| 4 | Life cycle of a business. | Lectures | 1.00 | auditorium | |||||
| 5 | Assessment of business environment. | Lectures | 1.00 | auditorium | |||||
| 6 | Accounting, its tasks and basic principles. | Classes | 1.00 | auditorium | |||||
| 7 | Basic accounting keeping and organisation requirements. | Classes | 1.00 | auditorium | |||||
| 8 | Concept of accounts. | Lectures | 1.00 | auditorium | |||||
| 9 | Chart of accounts. | Lectures | 1.00 | auditorium | |||||
| 10 | Determination of the financial result of the economic activity of the company. | Classes | 1.00 | auditorium | |||||
| 11 | Accounting for long-term investments. | Classes | 1.00 | auditorium | |||||
| 12 | Accounting for current assets. | Lectures | 1.00 | auditorium | |||||
| 13 | Accounting for equity. | Lectures | 1.00 | auditorium | |||||
| 14 | Accounting for creditors. | Lectures | 1.00 | auditorium | |||||
| 15 | Wage settlements and deductions. | Classes | 1.00 | auditorium | |||||
| 16 | Drawing up an annual report. | Lectures | 1.00 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | 1. Analysis of business statistics. 2. Identifying innovative ways of doing business. 3. Assessment of business environment. 4. Preparation for a test in the study course section “Business”. 5. Studying theoretical material in accounting. 6. Posting economic operations – double entry. 7. Determination of the financial result of the economic activity of the company. 8. Drawing up a balance sheet and PLS. 9. Calculation of depreciation of fixed assets. 10. Calculation of wages. | ||||||||
| Assessment Criteria: | For a student to get a successful assessment, differentiated test requirements: attitude towards education, development dynamics, active activity in seminars 50% and independent learning performed by the student 50%. To receive a positive assessment a successful assessment must be obtained in the section of the study course “Business” and a successful assessment in the section of the study course “Accounting”, where the sum of positive achievements constitutes the assessment of the course and the total assessment must be at least 4. A student may receive 10 for additional individual work outside the programme, presenting excellent skills in management competence. The student receives assessment by summing up the number of points, assessing knowledge, skills and competences in the performance of individual tasks (independent works, productive activity during seminars, examination, attitude). Assessment point of the “Business” component of the study course: - Analysis of business statistics – 4 points. 2 points – the work has been carried out formally, business statistics has been collected incompletely and no statistical analysis has been carried out. 3 points – the work has been carried out formally, with business statistics being collected incompletely and analysed poorly. 4 points – the work has been carried out in detail by qualitatively collecting business statistics and analysing it. - Identifying innovative ways of doing business – 3 points. 1 points – one innovative type of business has been identified, described and presented. 2 points – two innovative forms of business have been identified, described and presented. 3 points – three innovative types of business have been identified, described and presented. - Assessment of the business environment – 3 points. 1 point – the work has been carried out formally, environmental assessment has been weak. 2 point – the work has been carried out formally, the environmental assessment has been performed incompletely. 3 points – the work has been carried out in detail, the environmental assessment has been performed qualitatively. - Study course examination/test – 8 points. 1 point – 10 errors, 2 points – 11 errors, 3 points – 12 errors, 4 points – 13 errors, 5 points – 14 errors, 6 points – 15 errors, 7 points – 16 – 17 errors, 8 points – 18 – 20 errors. Attitude 3 points – regular attendance, active participation in the class, timely submission of independent works. - Individual development dynamics – 2 points. 1 point – episodic. 2 points – systematically ascending. Assessment point of the “Accounting” component of the study course: - Activities during seminar 1 – 5 points. 1. Presentation of the seminar with the correct presentation of the question using the knowledge acquired in lectures and study books 2 – 3 points. 2. Correct presentation using additional literature 3 – 4 points. 3. Using additional literature and associating with practice 4 – 5 points. 4. Asks questions about the problem being discussed 1 point. 5. Supplements other person’s performance 2 – 3 points. 6. Participates in the discussion and knows how to substantiate personal opinion 3 – 4 points. - Written report 1 – 8 points (3 – 5 pp.) 1. The content is partially based only on study literature, partially designed correctly 3 – 4 points. 2. The content corresponds to the topic, reasoned, additional materials were used 4 – 6 points. 3. The content corresponds to the topic, reasoned, additional materials were used, conclusions were drawn independently, designed correctly 6 – 8. - Practical works 1 – 10 points. 1. Assessment of practical work 40 – 45% of possible 100% – 1 point 2. Practical work assessment 5 – 50% of possible 100% – 2 points 51 – 55% – 3 points 56 – 60% – 4 points 61 – 65% – 5 points 65 – 70% – 6 points 71 – 75% – 7 points 76 – 90% – 8 points 91 – 100% – 9 points Practical work assessment is 100% of possible 100% and shows the ability to independently calculate and analyse accounting operations 10 points. - Test 1 – 3 points. 1. Test assessment 51 – 60% – 1 point 2. Test assessment 61 – 80% – 2 points 3. Test assessment 81 – 100% – 3 points. - Attitude 1 – 10 points 1. Attended 10% of classes – 1 point 2. Attended 20% of classes – 2 points 30% – 3 points 40% – 4 points 50% – 5 points 60% – 6 points 70% – 7 points 80% – 8 points 90% – 9 points 100% – 10 points. - Individual dynamics – assessment 1 point. | ||||||||
| Final Examination (Full-Time): | Exam | ||||||||
| Final Examination (Part-Time): | Exam | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | 1. To understand forms of business, to choose the most appropriate form for the type of business concerned, to independently analyse the business environment. | ||||||||
| Skills: | 2. To determine the necessary funding for starting business and to find the most appropriate sources of funding. 3. To understand the economic activities of a company from an accounting point of view and the main tasks of accounting, the specificities and the basic principles of accounting in different types of companies. | ||||||||
| Competencies: | 4. To be able to create a specific accounting policy based on the requirements of the laws and regulations in a company. 5. To assess and record the economic transactions of a company and understand the basic principles for drawing up the balance sheet and profit and loss statement. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Darba likums: LR likums | ||||||||
| 2 | Diderihs, H. (2000). Uzņēmumu ekonomika. Rīga: Zinātne. | ||||||||
| 3 | Forands, I. (2006). Biznesa vadības tehnoloģijas. Rīga, Latvijas Izglītības fonds. | ||||||||
| 4 | Gada pārskatu un konsolidēto gada pārskatu likums: LR likums | ||||||||
| 5 | Gada pārskatu un konsolidēto gada pārskatu likuma piemērošanas noteikumi: MK noteikumi | ||||||||
| 6 | Kases operāciju uzskaites noteikumi: MK noteikumi | ||||||||
| 7 | Hofs, K., G. (2002). Biznesa ekonomika. Rīga, J.Rozes apgāds. | ||||||||
| 8 | Kotlers, F. (2006). Mārketinga pamati. Rīga, Jumava. | ||||||||
| 9 | Neilande, J. (2013). Komersanta ABC. Rīga, Zvaigzne ABC. | ||||||||
| 10 | Noteikumi par grāmatvedības kārtošanu un organizāciju: MK noteikumi | ||||||||
| 11 | Par grāmatvedību: LR likums | ||||||||
| 12 | Praude, V., & Beļčikovs, S. (1996). Menedžments. Rīga. | ||||||||
| 13 | Praude, V., & Šalkovska, J. (2005). Mārketinga komunikācijas. Rīga, Vaidelote. | ||||||||
| 14 | Vedļa, A. (2000). Uzņēmējdarbības kurss. Rīga. | ||||||||
| 15 | Živītere, M. (1999). Komercdarbības (biznesa) plāns. Rīga, KIF „Biznesa centrs”. | ||||||||
| Additional Reading | |||||||||
| 1 | Kembels, D. (1996). Ja es esmu priekšnieks, kāpēc tad visi smejas, Rīga. | ||||||||
| 2 | Grandāne, M., Martemjanova, E., Mārāne, I., Mežaraupe, V., & Soopa, A. (2004). Finanšu grāmatvedība: Studiju līdzeklis. Rīga, RaKa, 169lpp. | ||||||||
| 3 | Grigorjeva, R., Jesemčika, A., Leibus, I., & Svarinska, A. (2006). Grāmatvedības pamat. Rīga, Latvijas Uzņēmējdarbības un menedžmenta akadēmija, 100lpp. | ||||||||
| 4 | Grebenko, M. (2013). Darba un atpūtas laika uzskaite un apmaksa. Rīga, Latvijas Brīvo arodbiedrību savienība, 99lpp. | ||||||||
| 5 | Kembels, D. (1996). Ja es esmu priekšnieks, kāpēc tad visi smejas. Rīga. | ||||||||
| 6 | Kārtība, kādā atlīdzināmi ar komandējumiem un darba braucieniem saistītie izdevumi: MK noteikumi | ||||||||
| 7 | Rurāne, M. (1997). Uzņēmuma finansu vadība. Rīga, Turības Studiju centrs. | ||||||||
| 8 | Skaidrā naudā veikto darījumu deklarēšanas noteikumi. MK noteikumi | ||||||||
| 9 | Šķiltere, D. (1998). Uzņēmuma vadīšana. Rīga. | ||||||||
| 10 | Tīse, L. (2010). Grāmatvedība. Rīga: RTU, 87lpp. | ||||||||
