Veidlapa Nr. M-3 (8)
Study Course Description
Business and Accounting
Course Code
LSPA_137
Branch of Science
Health sciences
ECTS
3.00
Target Audience
Pedagogy; Sports Trainer
LQF
All Levels
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Gudrīte Daukste
Structure Unit Manager
Uģis Ciematnieks
Structural Unit
Department of Sports Theory
Contacts
LSPA, Brīvības gatve 333, Riga, LV-1006
About Study Course
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.
Preliminary Knowledge
General secondary education.
Learning Outcomes
Knowledge
1.1. To understand forms of business, to choose the most appropriate form for the type of business concerned, to independently analyse the business environment.
Skills
1.2. 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.
Competences
1.4. 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.
Assessment
Individual work
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Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual 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.
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Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
10 points
|
|
In order for the student to obtain a successful assessment, the differentiated test requirements: attitude towards education, development dynamics, active activity in seminars 50% and independent work performed by the student 50%. In order to receive a positive assessment, a successful assessment must be obtained in the section “Business” of the study course and a successful assessment in the section “accounting” of the study course, where the sum of positive achievements constitutes the assessment of the course and the overall assessment must correspond to at least 4 points. Student can receive 10 points for additional individual work outside the programme, showing with distinction management competence skills. The student receives the assessment in the ballots by aggregating the specified score, assessing knowledge, skills and competences in the performance of individual tasks (independent work, productive seminar activity, examination, attitude). Assessment point of the component “Business” of the study course: - analysis of business statistics - 4 points. 2 points – work carried out formally, incomplete compilation of business statistics and no statistical analysis. 3 points – The work has been carried out formally, with incomplete compilation of business statistics and poor analysis. 4 points - The work has been carried out in detail, with a qualitative compilation and analysis of business statistics. - Identification of innovative business types - 3 points. 1 points – One innovative way of doing business identified, described and presented. 2 points – two innovative types of business identified, described and presented. 3 points – three innovative types of business identified, described and presented. - assessment of the business environment – 3 points. paragraph 1 – formal, poorly performed environmental assessment has been carried out. 2 points – work carried out in a formal, incomplete environmental assessment. 3 points - work carried out in detail, quality environmental assessment performed. - 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 a lesson, timely submission of independent work. - individual development dynamics – 2 points. 1 point – episodic. 2 points - systematically up. Assessment of the part of the study course “Posting” at points: - 1 - 5 points in the activity seminar. 1. Speaking at the seminar using the knowledge obtained from lectures and study books 2 - 3 points with the correct presentation of the question. 2. Correct presentation using additional literature 3-4 points. 3. Using supplementary literature and linking to practice 4-5 points. 4. Asks questions about the problem under discussion, paragraph 1. 5. Adds 2 - 3 points to another’s performance. 6. Participates in the di |
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Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Nature of business – historical development and main terms.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Business forms. Legal and organisational issues of establishing a business.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of financing business.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Life cycle of a business.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Assessment of business environment.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting, its tasks and basic principles.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting, its tasks and basic principles.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Basic accounting keeping and organisation requirements.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Basic accounting keeping and organisation requirements.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Concept of accounts.
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-
Lecture
|
Modality
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Location
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Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Chart of accounts.
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-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Determination of the financial result of the economic activity of the company.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for long-term investments.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for current assets.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for equity.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for creditors.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Wage settlements and deductions.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
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|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Drawing up an annual report.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
36 Academic Hours
Final Examination:
Exam
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Nature of business – historical development and main terms.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Business forms. Legal and organisational issues of establishing a business.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Types of financing business.
|
|
Life cycle of a business.
|
|
Assessment of business environment.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting, its tasks and basic principles.
|
|
Basic accounting keeping and organisation requirements.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Concept of accounts.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Chart of accounts.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Determination of the financial result of the economic activity of the company.
|
|
Accounting for long-term investments.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for current assets.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for equity.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting for creditors.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Wage settlements and deductions.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Drawing up an annual report.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
24 Academic Hours
Final Examination:
Exam
Bibliography
Required Reading
1.
Darba likums: LR likums
2.
Diderihs, H. (2000). Uzņēmumu ekonomika. Rīga: Zinātne. (akceptējams izdevums)
3.
Forands, I. (2009). Biznesa vadības tehnoloģijas. Rīga, Latvijas Izglītības fonds. (akceptējams izdevums)
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. (2019). Biznesa ekonomika. Rīga, J.Rozes apgāds.
8.
Kotlers, F. (2006). Mārketinga pamati. Rīga, Jumava. (akceptējams izdevums)
9.
Neilande, J. (2013). Komersanta ABC. Rīga, Zvaigzne ABC. (akceptējams izdevums)
10.
Noteikumi par grāmatvedības kārtošanu un organizāciju: MK noteikumi
11.
Par grāmatvedību: LR likums
12.
Praude, V., & Beļčikovs, S. (2012). Menedžments. Rīga. (akceptējams izdevums)
13.
Praude, V., & Šalkovska, J. (2015). Integrētā mārketinga komunikācija. Rīga, Vaidelote.
14.
Vedļa, A. (2000). Uzņēmējdarbības kurss. Rīga. (akceptējams izdevums)
15.
Živītere, M. (1999). Komercdarbības (biznesa) plāns. Rīga, KIF „Biznesa centrs”. (akceptējams izdevums)
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.
Kārtība, kādā atlīdzināmi ar komandējumiem un darba braucieniem saistītie izdevumi: MK noteikumi
6.
Rurāne, M. (1997). Uzņēmuma finansu vadība. Rīga, Turības Studiju centrs.
7.
Skaidrā naudā veikto darījumu deklarēšanas noteikumi. MK noteikumi
8.
Šķiltere, D. (1998). Uzņēmuma vadīšana. Rīga.
9.
Tīse, L. (2017). Grāmatvedība. Rīga: RTU, 87lpp.