Course code Ekon3079

Credit points 4.50

Computerised Accounting

Total Hours in Course120

Number of hours for lectures16

Number of hours for seminars and practical classes32

Independent study hours72

Date of course confirmation25.09.2018

Responsible UnitInstitute of Economics and Finance

Course developer

author lect.

Inese Grundšteina

Mg. oec.

Prior knowledge

Ekon2120, Basics of Accounting

Ekon2131, Introduction into Economics Studies

Ekon3091, Management Accounting

Ekon3113, Finance and Taxes

Ekon4102, Financial Accounting

Course abstract

The study course acquaints students with the latest information on the software available in Latvia, software designers, software applications and the technical specifications. The lecture course includes such issues as software piracy in Latvia, comparisons with the situation worldwide and opportunities to reduce the computer piracy in Latvia.
Practical classes are devoted to learning the accounting software „Tildes Jumis”, starting with a company’s data entry, as well as the software’s possibilities for financial accounting, through to drawing up a balance sheet based on the performance indicators of a particular enterprise.

Learning outcomes and their assessment

Students will be able to:
1.demonstrate the knowledge of the forms of accounting, the latest computer applications and their features - Discussions in seminar classes, presentations
2.Understand a chart of accounts, the application and characteristics of the chart, the daily process of accounting at an enterprise - Discussions in classes, a repetition of accounting theory
3.Understand the functions and processes of management and the role of a manager in selecting and using the right computer application in order to use accounting data for creative business planning and an analysis in the future - Discussions in seminar classes, presentations of various situations and cases
4.Choose appropriate accounting methods and apply the theoretical knowledge of accounting in a particular computer application - Practical assignment
5.Independently apply and observe the basic principles of accounting and determine their significance, create an appropriate environment at the workplace as well as shape a right attitude to the use of computer applications - Practical assignment
6.Choose an appropriate computer application for an enterprise, communicate, make a presentation and convince the management of the right decision as if a professional accountant would do - Practical assignment
7.Responsibly plan the completion of the assignments given, summarise information, work in a group and express one’s opinion - Independent work
8.Substantiate decisions and apply the acquired theoretical knowledge and practical skills in organising and maintaining the accounting process at an enterprise - Tests, practical assignments, seminars

9.Independently formulate and analyse problems in the organisation of the accounting process, perform daily work duties using the chosen accounting computer application - Tests, practical assignments, an examination

Course Content(Calendar)

1. Setting up the program „Tildes Jumis” and preparation for the work (lecture 2 hours, practical work 2 hours)
2. Getting to know the account plan, entering the opening balance in the program „Tildes Jumis” (lecture 2 hours, practical work 3 hours)
3. Filling out of cash receipts and expense orders, cash register closing, accounting of euro and other currencies in the cash register in the program „Tildes Jumis” (lecture 2 hours, practical works 3 hours)
4. Incoming and outgoing bank payments, processing of bank statements in the program „Tildes Jumis” (lecture 2 hours, practical work 3 hours)
5. Accounting of advance statements in the program „Tildes Jumis” (lecture 2 hours, practical works 3 hours)
6. Documentation of operations related with employees, work, wages and payment for the wages and the entries in the accounts in the program „Tildes Jumis” (lecture 1 hour, practical work 3 hours)
7. Filling out reports for the wages and employees in the program „Tildes Jumis” (lecture 1 hour, practical work 3 hours)
8. Accounting of income of economic activity in the program „Tildes Jumis” (lecture 1 hour, practical work 3 hours)
9. Accounting of expenses of economic activity in the program „Tildes Jumis” (lecture 1 hour, practical work 3 hours)
10. Accounting of the warehouse in the program „Tildes Jumis” (lecture 1 hour, practical work 3 hours)

11. Preparation of the reports and accounts and printouts in the program „Tildes Jumis” (lecture 1 hour, practical work 3 hours)

Requirements for awarding credit points

During the semester students shall submit the paper, shall pass two tests. Examination work – preparation of accounting data of a theoretical company or to execute an accounting example of the company on the computer, setting up of registers and accounts with the assistance of an accounting computer program.

Description of the organization and tasks of students’ independent work

Topics of independently prepared reports:
1. Characterization of the program „X”
2. Accounting arrangement and organization of the company „Z” by using accounting software „A”

3.Comparison of accounting computer programs „X” and „Y”

Criteria for Evaluating Learning Outcomes

Work with software – 40%, test 10%, practical work 10%, and examination 40%.

10% are equal to one point on a 10 – point marking scale

Compulsory reading

1. Kelmere L. Kapitālsabiedrības likvidācijas process un finanšu pārskatu sagatavošana. Rīga: LU Akadēmiskais apgāds, 2017. 168 lpp. ISBN 978-9934-18-209-9
2. Leibus I., Pētersone I., Jesemčika A., Svarinska A., Grigorjeva R. Finanšu grāmatvedība. Rīga: Lietišķās informācijas dienests, 2018. 320 lpp.
3. Jaunzeme J. Starptautiskie finanšu pārskatu standarti: standartu apkopojums un pielietojuma piemēri. Rīga: Lietišķās informācijas dienests, 2016. 256 lpp.
4. Leibus I. Pirmie soļi komercdarbībā: darbības uzsākšana, grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2016. 152 lpp.
5. Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Atkārtots un atjaunots 7. izdevums. Rīga: Lietišķās informācijas dienests, 2016. 143 lpp.
6. Leibus I., Grigorjeva R., Jesemčika A., Svarinska A. Grāmatvedības pamati uzņēmumos. Atkārtots un atjaunots izdevums. Rīga: Lietišķās informācijas dienests, 20196. 195 lpp.
7. Leibus I., Grigorjeva R., Jesemčika A., Svarinska A. Grāmatvedības pamati uzņēmumos. Rīga: Lietišķās informācijas dienests, 2016. 195 lpp.

8. Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Atkārtots un atjaunots 4. izdevums. Rīga: Lietišķās informācijas dienests, 2014. 143 lpp.

Further reading

1. Strēle I. Datorgrāmatvedība. Rīga, 2010. 127. lpp.
2. Tildes Jumis lietotāja rokasgrāmata. Tildes Jumis, 2011. 255 lpp. [tiešsaiste] [skatīts 06.02.2020.]. Pieejams: http://dl.tilde.lv/TildesJumis/Help/5.5/Online/index.html

Periodicals and other sources

1. iFinanses. Rīga: iŽurnāli. ISSN 2255-985x
2. Bilance: žurnāls par grāmatvedību, likumdošanu un finansēm, Rīga: SIA Lietišķās informācijas dienests. ISSN 1407-5709

3. Bilances Juridiskie Padomi. Rīga: SIA Lietišķās informācijas dienests. ISSN: 2255-9507

Notes

Restricted elective course, academic bachelor study programme “Economics”, “Accounting and Finance” specialization in full-time and part-time studies.