Course code EkonP375
Faculty Faculty of Business, Management and Economics
Credit points, number of lectures
Credit points ECTS Credit points Total number of auditorium hours Number of lecture hours Number of seminars and practical work hours Number of student independent work hours
4 6 64 26 38 96
E-courses 2EKO3960: Financial Accounting II
Course annotation Course aim is in-depth mastering financial accounting theoretical knowledge and preparing practical financial statement. Course tasks:
1) To master theoretical knowledge about annual report, consolidated annual report and software application in the financial accounting,
2) To learn prepare financial statements,
3) To keep accounting and to prepare reports by using accounting software.

The language of instruction is Latvian.
Course responsible lecturer Ramona Rupeika-Apoga
Results After this course successful mastering, students get:
1) know the requirements for preparing the annual report and its components,
2) know the requirements for preparing the consolidated annual report.

3) to use the accounting software.


4) to prepare enterprise financial statements.
Course plan No Theme Amount in hours
1. Annual report and its components. Deferred tax. L8 P6
2. Cash flow statement and equity capital changes statement. L2 P6
3. Financial report preparing. P6
4. Consolidated annual report. L4
5. Financial accounting software. L4 P16
6. Information systems establishment basics. L4 P4
7. State information system. Electronic statement and declaration system. L4

L - lecture,
P - practical work
Requirements for obtaining credit points Interim assessment:
1. Test - 10%,
2. Test - 10%,
3. Computerized accounting test – 30%,

Final assessment:

4. Successfully passed exam (written) - 50%.
Study programmes Economics
Accounting, Analysis and Audit