Skip to main content

Basics of Accounting

Study Course Description

Course Description Statuss:Approved
Course Description Version:1.00
Study Course Accepted:17.04.2024 08:42:59
Study Course Information
Course Code:SZF_139LQF level:Level 6
Credit Points:2.67ECTS:4.00
Branch of Science:Economics; Accounting and Bookkeeping TheoriesTarget Audience:Marketing and Advertising
Study Course Supervisor
Course Supervisor:Agnese Girbe
Study Course Implementer
Structural Unit:Faculty of Social Sciences
The Head of Structural Unit:
Contacts:Dzirciema street 16, Rīga, szfatrsu[pnkts]lv
Study Course Planning
Full-Time - Semester No.1
Lectures (count)8Lecture Length (academic hours)2Total Contact Hours of Lectures16
Classes (count)4Class Length (academic hours)2Total Contact Hours of Classes8
Total Contact Hours24
Part-Time - Semester No.1
Lectures (count)3Lecture Length (academic hours)2Total Contact Hours of Lectures6
Classes (count)3Class Length (academic hours)2Total Contact Hours of Classes6
Total Contact Hours12
Study course description
Preliminary Knowledge:
Mathematics, Microeconomics.
Objective:
Understand the importance of accounting, the goals and objectives thereof in business. To assist in the acquisition of accounting of company’s funds and their sources, economic processes and their financial results, taking the basic accounting principles and applicable regulatory enactments into account.
Topic Layout (Full-Time)
No.TopicType of ImplementationNumberVenue
1Accounting, the importance and requirements thereof.Lectures1.00auditorium
2Role and place of accounting in business.Classes1.00auditorium
3Legal basis of accounting.Lectures2.00auditorium
4Single-entry accounting.Lectures1.00auditorium
5Practical accounting according to the single-entry accounting system.Classes1.00auditorium
6Double-entry accounting system.Lectures1.00auditorium
7Practical use of double-entry accounting system.Classes1.00auditorium
8Accounts of accounting, their content and structure.Lectures1.00auditorium
9Preparation of an accounting balance sheet.Lectures1.00auditorium
10Annual reports and other documents.Lectures1.00auditorium
11Accounting cycle and accounting documents.Classes1.00auditorium
Topic Layout (Part-Time)
No.TopicType of ImplementationNumberVenue
1Accounting, the importance and requirements thereof.Lectures1.00auditorium
2Role and place of accounting in business.Classes1.00auditorium
3Legal basis of accounting.Lectures1.00auditorium
4Single-entry accounting.Lectures1.00auditorium
5Practical accounting according to the single-entry accounting system.Classes1.00auditorium
7Practical use of double-entry accounting system.Classes1.00auditorium
Assessment
Unaided Work:
Literature analysis of relevant topics, preparation of a summary and a report. In order to evaluate the quality of the study course as a whole, the student must fill out the study course evaluation questionnaire on the Student Portal.
Assessment Criteria:
Participation in seminars (activity and quality of answers) – 10%, assessment of 4 tests – 40%, summaries – 15%, report – 10%, exam grade – 25%.
Final Examination (Full-Time):Exam (Written)
Final Examination (Part-Time):Exam (Written)
Learning Outcomes
Knowledge:Gain an understanding of basic accounting issues.
Skills:Gain simple basic skills in preparation of accounting reports.
Competencies:Ability to calculate simple accounting tasks independently.
Bibliography
No.Reference
Required Reading
1Korsaka T., Raņķevica V. „Ievads Grāmatvedībā”. Rīga, 2005.
2Bojarenko J., Belavska L., Tjurina A. Finanšu grāmatvedība. Teorija un prakse 1.daļa. Rīga, Biznesa komplekss, 2009.
3Bojarenko J., Tjurina A., Ķūda M., Pokramoviča I., Jespere I. Finanšu grāmatvedība. Teorija un prakse 1.daļa Rīga, Biznesa komplekss, 2009.
4Leibus, I., Grigorjeva R. 2019. Grāmatvedības pamati uzņēmumos. Rīga: LID
Additional Reading
1Zariņa V., Medne V. Uzdevumu krājums finanšu grāmatvedībā un nodokļos. (UB63). Turība, Rīga, 2011.
2LR likums „Par grāmatvedību”
3LR likums „Gada pārskatu likums”
4Ministru kabineta 2003. gada 21. oktobra noteikumi Nr.585 „Noteikumi par grāmatvedības kārtošanu un organizāciju”
5www.likumi.lv
6Ministru kabineta 2003. gada 21. oktobra noteikumi Nr.584 „Kases operāciju uzskaites noteikumi”
7Ministru kabineta 2007. gada 27. martā noteikumi Nr.201 „Noteikumi par obligāti piemērojamiem Latvijas grāmatvedības standartiem”
8Ministru kabineta 2007. gada 20. martā noteikumi Nr.188 Kārtība, kādā individuālie komersanti, individuālie uzņēmumi, zemnieku un zvejnieku saimniecības, citas fiziskās personas, kas veic saimniecisko darbību, kārto grāmatvedību vienkāršā ieraksta sistēmā.
Other Information Sources
1www.vid.gov.lv