Course code Ekon2127

Credit points 2

Accounting and Investments

Total Hours in Course80

Independent study hours80

Date of course confirmation25.01.2011

Responsible UnitInstitute of Finance and Accounting

Course developer

author prof.

Inguna Leibus

Dr. oec.

Prior knowledge

Ekon2126, Accounting and Investments

Course abstract

The course work consists of a theoretical part and practical calculations. Theoretical part student choose topic that is related to the company's financial accounting, tax accounting, accounting objects or revenue and expenses in the simple entry system. Practical part the student prepare a business plan under the current conditions of the EU investment support to access funding for agriculture and rural development.

Learning outcomes and their assessment

1) Knows, understands and orientates in the current legislation on the relevant topic - course work, presentation
2) Knows and understands the theoretical principles and regularities of accounting, financial indicators of a company and their importance - course work, presentation
3) Knows and understands the information to be included in the draft business plan for attracting EU funding for agriculture and rural development
4) Is able to independently acquire and select up-to-date professional literature, systematise the obtained information by critically evaluating it - course work
5) Able to describe and analyze accounting objects, draw reasoned conclusions and make proposals - course work, presentation
6) Able to perform statistical data analysis - course work, presentation
7) Is able to plan the tasks responsibly - independent work
8) Able to select information, apply various research methods, present and justify the research and calculations made, suggestions made - course work, presentation and defense
9) Is able to use the acquired theoretical knowledge in accounting and investments in solving practical questions or assessing the situation - course work, presentation, discussion

10) Is able to reasonably present and discuss the results of his / her research, justify his / her opinion - presentation, discussion

Course Content(Calendar)

1. Choosing a theme. The student independently chooses the topic from the list of proposed topics and co-ordinates it with the course work supervisor. It is advisable to select a particular company and describe the organization of accounting work in it as well as develop a business plan for attracting investment to that company.
2. The aim, tasks and content of the course work. The student, in consultation with the course work manager, constantly defines the work objective, defines the tasks and creates content. In the introduction of the course work (1 page) the topicality of the work topic should be substantiated and the aim of the work defined. There is only one goal in the thesis and its wording should be as short and specific as possible to the chosen topic. A number of tasks are set to achieve the goal. The tasks reflect the content of the work. The introduction also describes the research object.
3. Theoretical (accounting) part. The student summarizes the theoretical knowledge required for the course work development. Information sources are laws of the Republic of Latvia, Cabinet of Ministers regulations, special and general literature, publications in periodicals, official statistics, materials published by ministries. If the work is written about a particular company, then the data of the researched company.
4. Business plan for attracting investment. In the practical part a project application for one of the EU support measures is developed using the forms approved for the project application. Part A of the project describes the company's economic and financial activities, cooperation partners and material and technical facilities. Part B of the project defines the objectives to be achieved as a result of the project, the expected results, the required material and technical basis, and calculates the total and eligible costs of the project by determining the aid intensity.
5. Conclusions and proposals Conclusions are the concluding part of the thesis, which covers all the contents of the thesis. Conclusions must be directly related to the purpose and tasks of the work. The conclusions should reflect the most important findings arising from the content of the thesis. Proposals (if any) should be drawn from the conclusions drawn. The proposal cannot be a quotation from the works of other authors. The proposal must be substantiated and addressed to the specific practitioner.
6. List of literature used. The list of used literature shall be drawn up in accordance with the requirements of the LF Methodological Regulations. Literature used is a list of all the books, articles, texts and other information to which the work refers. When describing Internet sources, the name of the source (article) specifically used and the exact link of the source must be provided. The entries in the bibliography are sorted alphabetically according to the surname or title of the author.
7. Annexes. Attachments do not make up the amount of work. The annexes shall be accompanied by documents and information material. Where accounting forms are appended to the annex, they shall be completed as a specimen; it is not advisable to attach blank forms. Annexes shall be numbered and referenced throughout the text.
8. Design of the course work. The work shall be presented in accordance with the Methodological Guidelines adopted by the FA.
9. Submission of course work. The work must be submitted in paper (A4) format within the deadlines set by the course supervisor. The work can be submitted electronically in agreement with the supervisor.

Requirements for awarding credit points

The presentation of the course work should include a Power Point presentation covering both parts of the work: Accounting and Investment Engagement, within 10 minutes. The presentation includes the purpose of the work, tasks, topicality of the topic and the most important results of the research as well as conclusions and suggestions. After the presentation the author answers the questions and substantiates his / her opinion.

Description of the organization and tasks of students’ independent work

The course work development, management, submission and defense procedure is governed by the methodological instructions for the course work development and defense students of the Faculty of Agriculture.

Criteria for Evaluating Learning Outcomes

The course work manager evaluates the content of the thesis, the student's ability to present his / her research and answer the questions asked. The course work is evaluated in a 10 point system. The course work is defended if it has been successfully evaluated. If the evaluation is unsuccessful, the work must be repeated and defen

Compulsory reading

1) Benze J. Finanšu grāmatvedība. Rīga, 1998. 322 lpp.
2) Forands I. Biznesa vadības tehnoloģijas. 2. papild. izdev. Rīga: Latvijas Izglītības fonds, 2009. 308 lpp.
3) Forands I. Projekta menedžments. Rīga: Latvijas Izglītības fonds, 2006. 258 lpp.
4) Geipele I., Tambovceva T. Projektu vadīšana studijām un biznesam. Rīga: Apgāds Valters un Rapa, 2004. 192 lpp.
5) Finanšu grāmatvedība. Mācību grāmata.M.Grandāne, E.Martemjanova, I.Mārāne, V.Mežaraupe, A.Soopa. Rīga: izd.RAKA, 2004.
6) Grebenko M. Darba likums un grāmatvedība. Rīga: Lietišķās informācijas dienests, 2018.
7) Jangs T.L. Kā vadīt projektu. Rīga: Zvaigzne ABC, 2009. 152 lpp.
8) Leibus I. Uzņēmuma darbības uzsākšana, grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2019. 173 lpp.
9) Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2020. 147 lpp.
10) Grāmatvedības pamati uzņēmumos. I.Leibus, R.Grigorjeva, A.Jesemčika, A.Svarinska. Rīga: Lietišķās informācijas dienests, 2019. 195 lpp.
11) Finanšu grāmatvedība. I.Leibus, I.Pētersone, A.Jesemčika, A.Svarinska, R.Grigorjeva. SIA Lietišķās informācijas dienests. Rīga, 2020. 318 lpp.
12) Projektu vadīšanas rokasgrāmata I, II. Rīga: Dienas Bizness, 2003.
13) Pilvere I., Upīte I., Tetere V. Protekcionisma instrumentu ietekme primāro un sekundāro sfēru ilgtspējīgā attīstībā. Jelgava, 2012. 191 lpp.

Further reading

1) Apsīte I. Uzņēmuma gada pārskats. Rīga: Lietišķās informācijas dienests, 2012. 296 lpp.
2) Andžāne V. Ilgtermiņa ieguldījumu uzskaite. Rīga: LU, 2001.
3) Bojarenko J., Beļavska L., Tjurina A. Finanšu grāmatvedība: teorija un prakse. I daļa. Rīga: KIF Biznesa komplekss, 2009.
4) Finanšu grāmatvedība: teorija un prakse. J.Bojarenko, A.Tjurina, M.Ķuda, I.Pokromoviča , I.Jespere. II daļa. Rīga: KIF Biznesa komplekss, 2009.
5) Brūna I., Kaire L. Apgrozāmo līdzekļu uzskaite. Rīga: LU, 2002.
6) Grebenko M. Darba likums un grāmatvedība. Rīga: Lietišķās informācijas dienests, 2018.
7) Krogzeme H. Nodokļu un finanšu grāmatvedības pamati. Rīga: RTU Izdevniecība, 2011. 392 lpp.
8) Ludboržs A. Pamatlīdzekļu uzskaite. Rīga: Lietišķās informācijas dienests, 2006. 255 lpp.
9) Ludboržs A. Apgrozāmā kapitāla vadīšana nelielos uzņēmumos. Rīga: Lietišķās informācijas dienests, 2007. 288 lpp.
10) Matule I. Grāmatvedības organizācijas dokumenti – izstrādāšanas rokasgrāmata. Rīga: Lietišķās informācijas dienests, 2016.

Periodicals and other sources

1. Bilance: grāmatvedība, likumdošana, finanses. Rīga: Lietišķās informācijas dienests, 2005-. ISSN 1407-5709
2.Grāmatvedība un Ekonomika. Rīga: SIA Grand. ISSN 1691-1172.
3.iFinanses.lv Rīga: Izdevniecība iŽurnāli, Elektronisks žurnāls.
4.plz.lv Rīga: Lietišķās informācijas dienests, Elektronisks žurnāls.
5.Latvijas Ekonomists, žurnāls. ISSN 1025-8922.
6.Lauku atbalsta dienesta mājaslapa. Pieejams: http://www.lad.gov.lv
7.LR likumi un MK noteikumi. Pieejams: http:// www.likumi.lv
8.Valsts ieņēmumu dienesta mājaslapa. Pieejams: http://www.vid.gov.lv
9.Zemkopības ministrijas mājaslapa. Pieejams: http://www.zm.gov.lv

Notes

Course work for Professional Bachelor's Degree Programme “Agriculture”