Accounting

Title	% from total grade	Grade
1. Individual 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.

Title	% from total grade	Grade
1. Examination	-	10 points
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.

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

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

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

3. Concept of account 3.1. Account, its structure 3.2. Double entry, account correspondence 3.3. Accounting balance sheet

4. Chart of accounts 4.1. Balance sheet accounts 4.2. Operation accounts

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

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

6. Accounting for long-term investments 6.1. Accounting for intangible investments 6.2. Accounting for fixed assets

7. Accounting for current assets 7.1. Accounting for inventories 7.2. Accounting for accounts receivable 7.3 Accounting for cash

8. Accounting for equity 8.1. Concept and composition of equity 8.2 Accounting for provisions

9. Accounting for accounts payable 9.1 Long-term creditors 9.2. Short-term creditors

10. Payroll settlements and deductions 10.1. Wage, its organisation 10.2 Calculation of wages and deductions from them

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

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

3. Concept of account 3.1. Account, its structure 3.2. Double entry, account correspondence 3.3. Accounting balance sheet

4. Chart of accounts 4.1. Balance sheet accounts 4.2. Operation accounts

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

6. Accounting for long-term investments 6.1. Accounting for intangible investments 6.2. Accounting for fixed assets

7. Accounting for current assets 7.1. Accounting for inventories 7.2. Accounting for accounts receivable 7.3 Accounting for cash

8. Accounting for equity 8.1. Concept and composition of equity 8.2 Accounting for provisions

9. Accounting for accounts payable 9.1 Long-term creditors 9.2. Short-term creditors

10. Payroll settlements and deductions 10.1. Wage, its organisation 10.2 Calculation of wages and deductions from them