Accounting

Total Hours in Course60

Number of hours for lectures8

Number of hours for seminars and practical classes16

Date of course confirmation08.03.2011

Responsible UnitInstitute of Economics and Finance

Course developer

Anastasija Svarinska

Mg. oec.

Course abstract

The course gives an understanding of the role and place of accounting in an enterprise. Its goal is to learn the significance, tasks, requirements, object and method of accounting. It provides skills in using the accoun.

Learning outcomes and their assessment

The course gives knowledge on the principles and tasks of accounting and on the relation of the classification of economic items and sources to accounting balances, accounts and double entry accounting, and documents. Skills are developed in the understanding of the accounting system, in producing the most frequently needed accounting documents, and in preparing financial reports. Competencies are gained in using accounting data to assess a financial situation of an enterprise, to plan its business, and to make economically justified decisions.

Compulsory reading

1. Bojarenko J., Beļavska L., Tjurina A. Finanšu grāmatvedība: teorija un prakse. I daļa. Rīga: KIF Biznesa komplekss, 2009. 268 lpp.
2. Grigorjeva R., Jesemčika A., Leibus I., Svarinska A. Grāmatvedības pamati. Mācību grāmata. Rīga: Latvijas Uzņēmējdarbības un menedžmenta akadēmija, 2009. 100 lpp..
3. Grigorjeva R., Jesemčika A., Leibus I., Svarinska A. Finanšu grāmatvedība. Mācību grāmata. Rīga: Izglītības soļi, 2009. 252 lpp.
4. Tīse L. Grāmatvedība : Mācību līdzeklis. Rīga: RTU izdevniecība, 2010. 87 lpp.

Periodicals and other sources

1. Bilance: grāmatvedība, likumdošana, finanses. 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.

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