.
Accounting
Study Course Description
Course Description Statuss:Approved
Course Description Version:3.00
Study Course Accepted:25.01.2020 12:59:04
| Study Course Information | |||||||||
| Course Code: | LF_182 | LQF level: | Level 5 | ||||||
| Credit Points: | 1.00 | ECTS: | 1.50 | ||||||
| Branch of Science: | Economics; Accounting and Bookkeeping Theories | Target Audience: | Medical Services | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Arita Tauriņa | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | RSU Liepāja Branch | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Liepāja, Riņķu Street 24/26, lf rsu[pnkts]lv, +371 63442118, +371 63442119, +371 63484632 | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 2 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 4 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 8 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Basic knowledge of economic theory at secondary school level; ability to learn the study material independently; computer (internet) skills. | ||||||||
| Objective: | To acquire knowledge and form understanding of record-keeping, basic economic concepts, types of business, organisation and management thereof, basic accounting principles, project preparation, development and successful implementation. To provide knowledge on professional activities, information search, processing and use in study work and research. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Organisation of accounting work, regulatory documents. Accounting for long-term investments. Accounting for current assets. Accounting for equity, changes thereto. | Lectures | 1.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| 2 | Accounting for provisions, criteria for establishing them. Classification and accounting of accounts payable. Recognition of income and expenses. Balance sheet and profit and loss account. | Lectures | 1.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| Assessment | |||||||||
| Unaided Work: | Group work; situation analysis; independent work with literature; independent selection and analysis of materials and legislation on a specific topic using online resources; study of e-learning materials; development and presentation of independent and group work on a topic covered. | ||||||||
| Assessment Criteria: | After each topic, the student takes a test in a group or individually, which reflects their knowledge of the topic. At the end of the course, a summative module exam. | ||||||||
| Final Examination (Full-Time): | Test | ||||||||
| Final Examination (Part-Time): | |||||||||
| Learning Outcomes | |||||||||
| Knowledge: | As a result of completing the study course, students will be able to explain basic concepts and terminology in economics, records management, project management and entrepreneurship. Will be able to define the essence of entrepreneurship, development perspectives and responsibilities. Will be able to explain where to seek help in searching for information, define the relevance of the information obtained for the study of a topic (problem) of one’s choice relevant to the profession being mastered, and articulate the variety and quality of information sources. | ||||||||
| Skills: | Students will identify and will be able to independently determine the needs of the customer, the company, set objectives and tasks to meet the needs, plan and identify responsible persons, as well as identify the risks of the company and determine actions to manage them. Students will be able to use information technology to search for and select the information they need, as well as to plan and manage business (projects), evaluate the economic and financial performance of a business, and explain the role of business, records management and economics in a company. | ||||||||
| Competencies: | Students will be able to apply the acquired knowledge and skills in their professional activity. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Fornads I. Biznesa vadības tehnoloģijas – R.: Latvijas Izglītības fonds, 2009 (akceptējams izdevums) | ||||||||
| 2 | Grigorjeva R., Jesemčika A., Leibus I., Svarinska A. Grāmatvedības pamati: Mācību grāmata. Latvijas Uzņēmējdarbības un menedžmenta akadēmija, Rīga, 2009. (akceptējams izdevums) | ||||||||
| 3 | Januška M. Finanšu un grāmatvedības kontrole firmā: praktiskas rekomendācijas uzņēmējiem. Merkūrijs Info, Rīga, 2010. (akceptējams izdevums) | ||||||||
| 4 | Leibus I. Pirmie soļi komercdarbībā. SIA vai IK: darbības uzsākšana, grāmatvedība, nodokļi. Lietišķās informācijas dienests, Rīga, 2016 | ||||||||
| 5 | Raņķevica V., Korsaka T. Ievads grāmatvedībā. Latvijas Komercbanku asociācija konsultāciju un mācību centrs. 2008. (akceptējams izdevums) | ||||||||
| Additional Reading | |||||||||
| 1 | Informācijas lietotāja rokasgrāmata / sast. I. Gudakovska, I. Ikauniece, L. Cvetkova- Rīga: Pētergailis, 2001.; | ||||||||
| 2 | Teibe U., Berķis U. Varbūtību teorijas un matemātiskās statistikas elementi medicīnas studentiem. Rīga, 2001.; | ||||||||
