|Faculty||Faculty of Business, Management and Economics|
|Credit points, number of lectures||
|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%,
4. Successfully passed exam (written) - 50%.
Accounting, Analysis and Audit