Course code Ekon6048
Credit points 9
Financial and Management Accounting
Total Hours in Course243
Number of hours for lectures48
Number of hours for seminars and practical classes48
Independent study hours147
Date of course confirmation29.01.2014
Responsible UnitInstitute of Economics and Finance
Course developers
Ingrīda Pētersone
Mg. oec.
Īrija Vītola
Dr. oec.
Course abstract
The study course includes profound theoretical, methodological and practical aspects of objects related with financial and management accounting, and corporate accounting management methods – cost planning and control; study of regulatory and methodological problems of prime cost calculation and cost accounting; management of production costs and administrative expenses.
Learning outcomes and their assessment
• Knowledge – on the theory and methodology of financial and management accounting; profound understanding on the practical application of financial and management accounting necessary for corporate business, preparation of financial statements, evaluation of operational performance which serves as basis for supply and demand planning
• Skills – to apply a practical approach in cost accounting and cost management, and cost calculation and control consistent with the legal and regulatory requirements as well as to manage the process of preparation of corporate financial statements and to make correct decisions targeted at sustainable business development
• Competence –students acquire knowledge and creative practical skills in assessing performance efficiency and accounting in production, provision of services and sales processes as well as preparation of financial statements consistent with the IAS; acquire an in-depth understanding on calculation, analysis and control of costs
Compulsory reading
1. Grigorjeva R., Jesemčika A., Leibus I., Svarinska A. Finanšu grāmatvedība. Rīga: Izglītības soļi, 2009. 252 lpp.
2. Bojarenko J., Beļavska L., Tjurina A. Finanšu grāmatvedība: teorija un prakse. I daļa. Rīga: KIF Biznesa komplekss, 2009. 268 lpp.
3. Vītola Ī., Soopa A. Vadības grāmatvedība. Jelgava: LLU, 2002. 225 lpp.
4. Alsiņa R., Marinska K., Bojarenko J. Vadības grāmatvedība: teorija un prakse. Rīga: SIA KIF "Biznesa komplekss", 2011. 239 lpp.
Further reading
1. Ludboržs A. Finanšu grāmatvedība tirdzniecībā. Rīga: Lietišķās informācijas dienests, 2003. 282 lpp.
2. Andžāne V. Ilgtermiņa ieguldījumu uzskaite. Rīga: LU, 2001. 47 lpp.
3. Brūna I., Kaire L. Apgrozāmo līdzekļu uzskaite. Rīga: LU, 2002. 97 lpp.
Periodicals and other sources
1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005-. ISSN 1407-5709
2. Latvijas Ekonomists. Rīga : Mamuts, 1992- ISSN 1025-8922
3. Elektronisks žurnāls: www.ifinanses.lv