Course code Ekon5077
Credit points 3
Accounting of Government Institutions
Total Hours in Course81
Number of hours for lectures16
Number of hours for seminars and practical classes16
Independent study hours49
Date of course confirmation27.09.2011
Responsible UnitInstitute of Economics and Finance
Course developer
Anna Jesemčika
Mg. oec.
Course abstract
Students learn to use both the general and special annual budget laws for local government institutions in accounting. Students also learn classifications of budgets and a formation of accounts. The course introduces to the tasks and responsibilities of government institution directors in organizing accounting work and making financial statements and controlling expenditures at institutions.
Learning outcomes and their assessment
After completing the course student will have: knowledge – about accounting organization in state budgetary and municipality institutions. Understanding of accounting documents organization in budgetary institutions. Skills – to define and establish budgetary institutions accounting system, cash flow of basic budget and special budget. To prepare report of municipality budget execution. Treatment – understanding of state and municipality budget execution, accounting and carrying out its analysis. Competence – independently take a decision on accounting procedures of budgetary institutions on the base of theoretical, methodological and practical knowledge and skills.
Compulsory reading
1. Kutuzova O. Finanses un kredīts. Biznesa augstskola Turība. Rīga, 2003. 137 lpp.
2. Rešina G. Latvijas Republikas budžets: vakar, šodien, rīt. Biznesa Augstskola Turība. Rīga, 2003. 264 lpp.
3. Vanags E. Pašvaldību darbība un attīstība. LU Akadēmiskais apgāds. Rīga, 2005. 384 lpp.
4. Zariņa V. Grāmatvedības sistēma attīstība, standartu prasības. Biznesa augstskola Turība. Rīga, 2004. 263 lpp.
Further reading
1. Gončarovs G. Finanšu teorija. LU. Rīga, 2000. 107 lpp.
2. Rurāne M. Uzņēmuma finanses. Rīga: Jumava, 2007. 266 lpp.
3. Kārtība, kādā budžeta iestādes kārto grāmatvedības uzskaiti. MK Noteikumi Nr. 1486, 2010. www.vid.gov.lv
Periodicals and other sources
1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005- ISSN 1407-5709.
2. Elektroniskais žurnāls iFinanses.lv Portāls „iFinanses.lv” [tiešsaiste]. SIA izdevniecība „Izdevniecība iŽurnāli”. [Skatīts 08.11.2010.]. Pieejams: http://www.ifinanses.lv/lat
3. Kapitāls: žurnāls lietišķiem cilvēkiem: krāsains biznesa un ekonomikas žurnāls. Rīga: Lietišķās informācijas dienests, 2005-. ISSN 1407-2505.