.
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_139 | LQF level: | Level 6 | ||||||
| Credit Points: | 2.67 | ECTS: | 4.00 | ||||||
| Branch of Science: | Economics; Accounting and Bookkeeping Theories | Target 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, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 8 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 16 | ||||
| Classes (count) | 4 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 8 | ||||
| Total Contact Hours | 24 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 3 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 6 | ||||
| Classes (count) | 3 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 6 | ||||
| Total Contact Hours | 12 | ||||||||
| 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. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Accounting, the importance and requirements thereof. | Lectures | 1.00 | auditorium | |||||
| 2 | Role and place of accounting in business. | Classes | 1.00 | auditorium | |||||
| 3 | Legal basis of accounting. | Lectures | 2.00 | auditorium | |||||
| 4 | Single-entry accounting. | Lectures | 1.00 | auditorium | |||||
| 5 | Practical accounting according to the single-entry accounting system. | Classes | 1.00 | auditorium | |||||
| 6 | Double-entry accounting system. | Lectures | 1.00 | auditorium | |||||
| 7 | Practical use of double-entry accounting system. | Classes | 1.00 | auditorium | |||||
| 8 | Accounts of accounting, their content and structure. | Lectures | 1.00 | auditorium | |||||
| 9 | Preparation of an accounting balance sheet. | Lectures | 1.00 | auditorium | |||||
| 10 | Annual reports and other documents. | Lectures | 1.00 | auditorium | |||||
| 11 | Accounting cycle and accounting documents. | Classes | 1.00 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Accounting, the importance and requirements thereof. | Lectures | 1.00 | auditorium | |||||
| 2 | Role and place of accounting in business. | Classes | 1.00 | auditorium | |||||
| 3 | Legal basis of accounting. | Lectures | 1.00 | auditorium | |||||
| 4 | Single-entry accounting. | Lectures | 1.00 | auditorium | |||||
| 5 | Practical accounting according to the single-entry accounting system. | Classes | 1.00 | auditorium | |||||
| 7 | Practical use of double-entry accounting system. | Classes | 1.00 | auditorium | |||||
| 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 | |||||||||
| 1 | Korsaka T., Raņķevica V. „Ievads Grāmatvedībā”. Rīga, 2005. | ||||||||
| 2 | Bojarenko J., Belavska L., Tjurina A. Finanšu grāmatvedība. Teorija un prakse 1.daļa. Rīga, Biznesa komplekss, 2009. | ||||||||
| 3 | Bojarenko J., Tjurina A., Ķūda M., Pokramoviča I., Jespere I. Finanšu grāmatvedība. Teorija un prakse 1.daļa Rīga, Biznesa komplekss, 2009. | ||||||||
| 4 | Leibus, I., Grigorjeva R. 2019. Grāmatvedības pamati uzņēmumos. Rīga: LID | ||||||||
| Additional Reading | |||||||||
| 1 | Zariņa V., Medne V. Uzdevumu krājums finanšu grāmatvedībā un nodokļos. (UB63). Turība, Rīga, 2011. | ||||||||
| 2 | LR likums „Par grāmatvedību” | ||||||||
| 3 | LR likums „Gada pārskatu likums” | ||||||||
| 4 | Ministru kabineta 2003. gada 21. oktobra noteikumi Nr.585 „Noteikumi par grāmatvedības kārtošanu un organizāciju” | ||||||||
| 5 | www.likumi.lv | ||||||||
| 6 | Ministru kabineta 2003. gada 21. oktobra noteikumi Nr.584 „Kases operāciju uzskaites noteikumi” | ||||||||
| 7 | Ministru kabineta 2007. gada 27. martā noteikumi Nr.201 „Noteikumi par obligāti piemērojamiem Latvijas grāmatvedības standartiem” | ||||||||
| 8 | Ministru 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 | |||||||||
| 1 | www.vid.gov.lv | ||||||||
