Course code Ekon2120
Credit points 6
Total Hours in Course162
Number of hours for lectures16
Number of hours for seminars and practical classes48
Independent study hours98
Date of course confirmation18.12.2018
Responsible UnitInstitute of Economics and Finance
Mg. oec.
Ekon1012, Microeconomics
The course is designed to familiarise students with the role, tasks, requirements and method of accounting and the items to be accounted for. Students learn how to record accounting items in the double and single entry systems and draw up the most commonly used accounting documents, registers and reports.
1. Students will be able to: demonstrate the knowledge and understanding of the role, requirements, items and method of accounting- Discussions in classes.
2. Demonstrate the knowledge and understanding of double entry accounting- Test with calculations.
3. Demonstrate the knowledge and understanding of single entry accounting- Test with calculations.
4. Demonstrate the knowledge of accounting documents, registers and reports - Independent work.
5. Apply the legal framework on accounting to the double and single entry accounting systems - Discussions and practical assignments.
6. Account for an enterprise’s assets, sources of finance, economic processes and financial performance, using the double entry accounting system – Practical assignments.
7. Keep records in key accounting registers in the single entry accounting system – Practical assignments.
8. Account for long-term investments, current assets and accounts payable in the single entry accounting system – Practical assignments.
9. Responsibly plan the completion of the assignments given – Practical assignments.
10. Independently acquire, select and analyse necessary information and use it in completing accounting assignments – Practical assignments.
11. Independently keep record of business transactions in the double and single entry accounting systems – Tests, practical assignments.
12. Comprehend the nature, composition and content of accounting reports and how to draw up and submit the reports, independently draw up a balance sheet and a profit and loss account- Examination
1. Accounting, its role, tasks and requirements (lecture – 1 hour, practical - 2 hours)
2. Subject and method of accounting (lecture – 2 hours, practical - 4 hours)
3. Accounting balance sheet (lecture – 1 hour, practical -7 hours)
Test 1: Classification of assets and resources, accounting balance sheet, changes in balance sheet items (1 hour)
4. Accounting Accounts and Accounting of Business Transactions in Accounts (lecture – 2 hours, practical -14 hours)
5. Accounting documents and registers (lecture – 1 hour, practical -3 hours)
6. Accounting work organization (lecture – 2 hours)
7. Accounting reports (lecture – 1 hour)
Test 2: Accounting accounts and double entry, documentation (1 hour)
8. Income and expenditure accounting in Single-Entry Accounting (lecture – 1 hour, practical -2 hours)
9. Single entry accounting objects (lecture – 3 hours, practical -7 hours)
10. Calculation and accounting of taxes (lecture – 2 hours, practical -6 hours)
Test 3: Accounting and tax calculation of Single - Entry Accounting (1 hour)
Examination (written) - 40%
The exam consists of a test, questions about all the topics and tasks.
Three test with calculations – 60%
10% are equal to one point on a 10-point marking scale
Acquire and consolidate theory material, to study normative basis and to perform practical assignments. Prepare for tests and exam.
Assessment of the course is formed:
Examination (written) - 40%
Three test with calculations – 60%
10% are equal to one point on a 10-point marking scale.
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5. Kelmere L. Ievads grāmatvedībā jeb Grāmatvedības pamati: teorija un uzdevumi. Rīga: Lietišķās informācijas dienests, 2020. 255 lpp.
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1. Par grāmatvedību: LR likums [tiešsaiste]. Pieņemts: 14.10.1992. Stājas spēkā 01.01.1993. ar grozījumiem [skatīts 12.12.2019.] Pieejams: https://likumi.lv/ta/id/66460-par-gramatvedibu
2. Gada pārskatu un konsolidēto gada pārskatu likums: LR likums [tiešsaiste] Pieņemts: 22.10.2015. Stājas spēkā 01.01.2016. ar grozījumiem [skatīts 12.12.2019.] Pieejams: https://likumi.lv/ta/id/277779-gada-parskatu-un-konsolideto-gada-parskatu-likums
3. Noteikumi par grāmatvedības kārtošanu un organizāciju: MK noteikumi Nr. 585 [tiešsaiste] Pieņemts: 21.10.2003. Stājas spēkā 30.10.2003. ar grozījumiem [skatīts 12.12.2019.] Pieejams: https://likumi.lv/doc.php?id=80418
4. Dokumentu izstrādāšanas un noformēšanas noteikumi: MK noteikumi Nr. 558 [tiešsaiste] Pieņemts: 04.09.2018. [stājas spēkā 07.09.2018.] ar grozījumiem [skatīts 12.12.2019.] Pieejams: https://likumi.lv/ta/id/301436-dokumentu-izstradasanas-un-noformesanas-kartiba
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3. LR tiesību aktu mājas lapa. Pieejams: http:// www.likumi.lv
4. VID mājas lapa. Pieejams: http://www.vid.gov.lv
Compulsory course for the academic Bachelor’s study programme “Economics” of the Faculty of Economics and Social Development.