Veidlapa Nr. M-3 (8)
Study Course Description
Basics of Accounting
Course Code
SZF_139
Branch of Science
Accounting and Bookkeeping Theories; Economics and Business
ECTS
4.00
Target Audience
Marketing and Advertising
LQF
Level 6
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Agnese Girbe
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
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.
Preliminary Knowledge
Mathematics, Microeconomics.
Learning Outcomes
Knowledge
1.Gain an understanding of basic accounting issues.
Skills
1.Gain simple basic skills in preparation of accounting reports.
Competences
1.Ability to calculate simple accounting tasks independently.
Assessment
Individual work
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Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual 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.
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Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
Participation in seminars (activity and quality of answers) – 10%,
assessment of 4 tests – 40%,
summaries – 15%,
report – 10%,
exam grade – 25%.
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||
Study Course Theme Plan
FULL-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting, the importance and requirements thereof.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Role and place of accounting in business.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal basis of accounting.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal basis of accounting.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Single-entry accounting.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical accounting according to the single-entry accounting system.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Double-entry accounting system.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical use of double-entry accounting system.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounts of accounting, their content and structure.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Preparation of an accounting balance sheet.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Annual reports and other documents.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting cycle and accounting documents.
|
Total ECTS (Creditpoints):
4.00
Contact hours:
24 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Accounting, the importance and requirements thereof.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Role and place of accounting in business.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Legal basis of accounting.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Single-entry accounting.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical accounting according to the single-entry accounting system.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Practical use of double-entry accounting system.
|
Total ECTS (Creditpoints):
4.00
Contact hours:
12 Academic Hours
Final Examination:
Exam (Written)
Bibliography
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