|Faculty||Faculty of Business, Management and Economics|
|Credit points, number of lectures||
|E-courses||2EKO3959: Financial Accounting I|
|Course annotation||Course aim is financial accounting theoretical and practical knowledge mastering.
1) To learn items of balance sheet and revenue and costs recording requirements,
2) To learn how to evaluate and to record a variety of economic transactions,
3) To learn to draw up the balance sheet.
The language of instruction is Latvian.
|Course responsible lecturer||Ramona Rupeika-Apoga|
|Results||After this course successful mastering, students get:
1) knows basic financial accounting requirements,
2) knows the balance sheet items and income and expense accounting requirements.
3) to evaluate and to record different economic transactions,
4) to calculate salary.
5) record transactions and to prepare balance sheet.
|Course plan||No. Theme Amount in hours
1. Long-term investments. L14 P12
2. Current assets. L8 P12
3. Equity and provisions. L4 P2
4. Payment for work and liabilities. L6 P6
L - lecture,
P - practical work
|Requirements for obtaining credit points||Interim assessment:
1. Test - 16 %,
2. Test - 17 %,
3. Test - 17 %.
4. Successfully passed exam (written) - 50%.
Accounting, Analysis and Audit