International financial and managerial accounting

Course: International Business, Commerce And Finance

Structural unit: Educational and scientific institute of international relations

Title
International financial and managerial accounting
Code
Ок 29
Module type
Обов’язкова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
3 Semester
Number of ECTS credits allocated
4
Learning outcomes
Knowledge and understanding of the fundamental aspects of financial accounting; Knowledge of the main accounting conventions underpinning the various financial statements; Knowledge of prepare the financial statements from relevant financial information and interpret the information that it contains; Skills of interpreting company-level data; Communication in course of debates and discussions at the classes; Autonomy and responsibility in course of evaluating the state, discovering conditions and defining prospects of an economy development, particularly in international environment.
Form of study
Prerequisites and co-requisites
There is no prerequisite for the course. However, as financial accounting involves the analysis and interpretation of data, a working knowledge of arithmetics may be helpful in successfully completing the course. In addition, financial accounting requires accurate and logical thinking, which can be learnt with practice in accounting classes.
Course content
1. Accounting and the business environment. 2. Recording business transactions. The adjusting process. 3. Completing the accounting cycle. 4. Merchandising operations. 5. Internal control and cash. 6. Receivables. 7. Plant assets, natural resources, and intangibles. 8. Investments. 9. Current liabilities and payroll. Long-term liabilities. 10. Stockholders’ equity. 11. The statement of cash flows. 12. Financial statement analysis.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lectures, seminars, self-study.
Assessment methods and criteria
1. Working at seminars – speeches, additional remarks, debates, discussions, brief tests, typical problems solving – 60 points / 40 points 2. Midterm exam (complex test) – 20 points / 10 points
Language of instruction
English

Lecturers

This discipline is taught by the following teachers

Departments

The following departments are involved in teaching the above discipline