Course code Ekon2016
Credit points 3
Accounting I
Total Hours in Course81
Number of hours for lectures16
Number of hours for seminars and practical classes16
Independent study hours49
Date of course confirmation12.10.2011
Responsible UnitInstitute of Economics and Finance
Course developer
Īrija Vītola
Dr. oec.
Course abstract
Accounting for managing a business includes planning, plan control process and calculations of cost. Calculations of cost depending on its usage include planed calculations of cost, revised calculations and final calculations. Students acquire knowledge of the different methods for calculating a profit, transformation of cost accounting system into tabulated form.
Learning outcomes and their assessment
After completing the course student will have: knowledge on cost accounting, cost management, cost calculation (by selecting the most appropriate methods and approaches), cost control and decision-making; skills in planning, comprehending and analysing the indicators presented in financial accounting, management accounting and financial reports and in managing and using the operational accounting and analysis system; attitudes–master students get an understanding of business management in general as well as each stage and technological process of it separately concerning the daily application of Management Accounting. They are able to record, count, analyse, and control costs and to make decisions according to economic changes in the country, an enterprise, or an organization; competence – master students are able to set and evaluate a price and determine its effect on an enterprise, control a plan of receipts, manage costs and prepare suggestions for cost reduction and plan profit.
Compulsory reading
1. Alsiņa R., Zolotuhina K., Bojarenko J. Vadības grāmatvedības pamati. Rīga: RAKA, 2000. 180 lpp. Vadības grāmatvedība un lēmumu pieņemšana
2. Alsiņa R., Marinska K., Bojarenko J. Vadības grāmatvedība: teorija un prakse. Rīga: SIA KIF „Biznesa komplekss”, 2011. 239 lpp.
3. Januška M. Uzskaite un pārskati mūsdienu uzņēmējdarbībā. Rīga: Merkūrijs LAT, 2008. 99 lpp.
4. Purvgalis A. Komercdarbības izmaksas, ieņēmumi un peļņa. Mācību līdzeklis. LLU Meža fakultāte. Jelgava, 2005. 52 lpp.
Further reading
1. Šēnfelde M. Makroekonomika. 2.izdevums. Rīga: RTU, 2007. 237 lpp.
2. Vītola Ī., Soopa A. Vadības grāmatvedība. Jelgava: LLU, 2002. 225 lpp.
3. Pelšs A. Vadības grāmatvedība. 1.d. Izmaksu uzskaite un pašizmaksas kalkulācija. Rīga: KIF" Biznesa Komplekss", 2001. 199 lpp.
Periodicals and other sources
1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005- ISSN 1407-5709.
2. Latvijas Ekonomists. Rīga: Mamuts, 2005-. ISSN 1025-8922.
3. Grāmatvedība un Ekonomika. Rīga: Mamuts, 2004- ISSN 1691-1172.