Course code Ekon3139
Credit points 6
Total Hours in Course162
Number of hours for lectures32
Number of hours for seminars and practical classes32
Independent study hours98
Date of course confirmation17.02.2021
Responsible UnitInstitute of Economics and Finance
Mg. oec.
Ekon2120, Basics of Accounting
Ekon3091, Management Accounting
Ekon3113, Finance and Taxes
Ekon4102, Financial Accounting
The study course acquaints students with the digitalization possibilities of accounting processes, electronic document management as well as the latest information on the software available in Latvia, software designers, software applications and the technical specifications. The 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 Jumis, starting with an enterprise data entry as well as the software possibilities for financial accounting, through to drawing up a balance sheet based on the performance indicators of a particular enterprise.
Students will be able to:
1. Demonstrate knowledge of digitalization possibilities for accounting work. Test.
2. Demonstrate knowledge of the forms of accounting, the latest computer applications and their features. Examination.
3. Demonstrate knowledge of making a chart of accounts, the application and characteristics of the chart, the daily process of accounting at an enterprise. Discussions in classes, an examination.
4. Demonstrate knowledge of 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 business planning and analysis. Discussions in classes on various situations regarding accounting, an examination.
5. Apply digital tools in accounting work. Practical assignments.
6. Choose proper accounting methods and apply the theoretical knowledge of accounting in running a particular computer application. Computer application assignments.
7. 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. Computer application assignments.
8. Choose the most proper computer application for an enterprise, communicate, make a presentation and convince the management of the right decision as if a professional accountant would do. Discussions in classes on various situations regarding accounting.
9. Responsibly plan the completion of the assignments given, compile and summarise information, express their own opinions. Independent work.
10. Justify decisions and apply the acquired theoretical knowledge and practical skills in organising and maintaining the accounting process at an enterprise. Computer application assignments. Tests, practical assignments, seminars.
11. Independently formulate and analyse problems in the organisation of the accounting process, perform daily work duties using the chosen accounting computer application. Computer application assignments. Tests, practical assignments, an examination.
1. Digital transformation. Work environment optimization. Document e-management. Business process automation. The role of biometric data in the context of technological development. Creating a plan for a digital accounting system. Digital infrastructure (lectures 4 h)
2. Security and trust at the digital level. Data analytics. Use of innovative technologies (lectures 4 h)
3. Electronic document management. Regulatory framework. Circulation of e-documents in the documents of the company's accounting organization. E-document legal validity check, design, registration. eSignature. eSignature tools and person (lectures 6 h)
4. E-document storage, archiving. Digitization of accounting documents. Digital error correction. Use of applications in accounting (practical work 2 h)
5. Accounting software (lecture -2 h)
6. Normative regulation on the application of accounting software (lecture -1 h)
7. Development of accounting (lecture -1 h)
8. Advantages and division of application of the accounting software (lecture 1 h)
9. Choice of accounting software and market offer. Comparison of software (lecture 1 h, practical work 2 h, student’s independent work presentations 1 h)
10. Description of the accounting software Jumis (lecture 1 h, practical work 2 h, student's independent work presentations 1 h)
11. License and meaning of software. Signs and statistics of accounting software piracy (lecture 1 h, practical work 2 h, student’s independent work presentations 1 h)
12. Installation of the software Jumis and its preparation for work (lecture 1 h, practical work 2 h)
13. Entering the opening balance in the software (lecture 1 h, practical work 2 h)
14. Accounting of funds in the software Jumis (lecture 1 h, practical work 2 h)
15. Accounting for advance statements in the software Jumis (lecture 1 h, practical work 2 h)
16. Recording in the software Jumis (lecture 1 h, practical work 2 h)
17. Documentation of operations related with employees, work, wages and payments for the wages and the entries in the accounts in the software Jumis (lecture 1 h, practical work 2 h)
18. Accounting for income of economic activities, accounting for expenses of economic activities in the software Jumis (lecture 1 h, practical work 2 h)
19. Accounting for the warehouse in the software Jumis (lecture 1 h, practical work 2 h)
20. Accounting for fixed assets in the software Jumis (lecture 1 h, practical work 2 h)
21. Preparation of the reports and accounts and printouts in the software Jumis (lecture 1 h, practical work 2 h). Company accounting and organization using the software Jumis (student’s independent work presentations 1 h)
During the semester the following are assessed: passed the test, completed practical tasks - calculations in the program, independent work. Examination work – preparation of accounting data of theoretical company or to execute an accounting example of the company on the computer, setting up of registers and accounts with assistance of accounting computer program.
To master and strengthen theory questions by studying literature and solving tasks in a computer program. Prepare for tests, exam. To develop and present independent work in classes on one of the topics: 1. Description of the software Jumis; 2. Company accounting and organization using the software Jumis; 3. Comparison of accounting software.
All work must be completed. Assessment of the study course: test (10%), independent work - report and its presentation (10%), work in the program, calculations and test (40%), exam (40%). 10% corresponds to one point on the 10-point assessment scale
1. Kelmere L. Ievads grāmatvedībā jeb Grāmatvedības pamati: teorija un uzdevumi. Rīga: Lietišķās informācijas dienests, 2020, 255 lpp. Ir LLU FB 1 eks.
2. Finanšu grāmatvedība. I. Leibus, I. Pētersone, A. Jesemčika, A. Svarinska, R. Grigorjeva. Rīga: Lietišķās informācijas dienests, 2020, 318 lpp. NAV LLU FB. LLU ESAF Studiju un zinātnes informācijas centrs 1 eks. Ir 2018. LLU FB 22 eks. Ir 2018. LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
3. Grāmatvedības pamati uzņēmumos. Leibus I., Grigorjeva R., Jesemčika A., Svarinska A. Rīga: Lietišķās informācijas dienests, 2019, 195 lpp. Ir LLU FB 22 eks.
4. Strēle I. Datorgrāmatvedība. Rīga, 2010, 127 lpp. Ir LLU FB 1 eks.
5. Tildes Jumis lietotāja rokasgrāmata. Tildes Jumis, 2011, 255 lpp. NAV lielākajās b-kās. NAV LLU ESAF Studiju un zinātnes informācijas centrs.
6. Jumis instrukcijas un rokasgrāmatas [tiešsaiste] [skatīs 25.02.2021.]. Pieejams: https://mansjumis.lv//dokumentacija
1. Apsīte I. Uzņēmuma gada pārskats. Sigulda: Lietišķās apmācības centrs, 2012, 296 lpp. NAV LLU FB, IR LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
2. Carey M., et al. Accounting: A Smart Approach. Third Edition. Ny: Oxford University Press, 2017, p.472. Nav LLU FB, Ir LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
3. Januška M. Uzņēmuma uzskaites politikas veidošana un atjaunošana. Grāmatvedības dokumentu paraugi. Otrais izd., papild. un pārstrād. Rīga: Merkūrijs LAT, 2007, 149 lpp. NAV LLU FB, IR LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
4. Jaunzeme J. Starptautiskie finanšu pārskatu standarti: standartu apkopojums un pielietojuma piemēri. Rīga: Lietišķās informācijas dienests, 2016, 256 lpp. NAV LLU FB, IR LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
5. Jiambalvo J. Managerial Accounting: International Student Version. Hoboken: John Wiley & Sons. Inc., 2010, 5p.72.
6. Kelmere L. Kapitālsabiedrības likvidācijas process un finanšu pārskatu sagatavošana. Rīga: LU Akadēmiskais apgāds, 2017, 168 lpp. Ir LLU FB 1 eks., IR LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
7. Leibus I. Uzņēmuma darbības uzsākšana, grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2019, 173 lpp. Ir LLU FB 11 eks.
8. Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2020, 148 lpp. NAV LLU FB. LLU ESAF Studiju un zinātnes informācijas centrs 1 eks. Ir 2018. LLU FB 11 eks., Ir 2018. LLU ESAF Studiju un zinātnes informācijas centrs 1 eks.
9. Sundukova Z. Uzņēmējdarbības līdzekļu un to veidošanas avotu uzskaite un novērtēšana: Mācību grāmata. Rīga: RTU, 2011, 232 lpp. Ir LLU FB 5 eks.
1. iFinanses.lv Rīga: Izdevniecība iŽurnāli. Elektronisks žurnāls. Pieejams: https://ifinanses.lv/zurnali/ifinanses
2. plz.lv Rīga: Lietišķās informācijas dienests. Elektronisks žurnāls. Pieejams: https://www.plz.lv/
3. Bilances Juridiskie Padomi. Rīga: Lietišķās informācijas dienests. Pieejams: https://juridiskiepadomi.lv/
Restricted elective study course for the specialisation direction “Accounting and Finance” of the academic Bachelor study programme “Economics”.