| Statuss(Aktīvs) | Izdruka | Arhīvs(0) | Studiju plāns Vecais plāns | Kursu katalogs | Vēsture |
| Course title | Accounting and Investments |
| Course code | EkonK001 |
| Credit points (ECTS) | 2 |
| Total Hours in Course | 54 |
| Number of hours for lectures | 0 |
| Number of hours for seminars and practical classes | 0 |
| Number of hours for laboratory classes | 0 |
| Independent study hours | 54 |
| Date of course confirmation | 19/12/2023 |
| Responsible Unit | Institute of Economics and Finance |
| Course developers | |
| Dr. oec., prof. Inguna Leibus |
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| Prior knowledge | |
| EkonB009, Accounting and Investments |
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| Course abstract | |
| The aim of the course work is to deepen knowledge in accounting and practically prepare an investment project in agriculture. The course work consists of the theoretical part and practical calculations. In the theoretical part, students choose a topic that is related to the company's financial accounting, tax accounting, accounting objects or the presentation of income and expenses in a simple record system. In the practical part, students prepare a project application or business plan in accordance with the current investment support conditions for attracting EU funding for agricultural and rural development. | |
| Learning outcomes and their assessment | |
| 1) Knows, understands and orients himself in the valid legal acts on the relevant topic to be analyzed - course work, presentation
2) Knows and understands the basic theoretical principles and regularities of accounting, the company's financial indicators and their meaning - course work, presentation 3) Knows and understands the information to be included in the draft business plan for attracting EU funding for agricultural and rural development 4) Able to independently obtain and select current professional literature, systematize the obtained information, evaluating it critically - course work 5) Able to describe and analyze accounting objects, draw reasoned conclusions and make proposals - course work, presentation 6) Able to analyze statistical data - course work, presentation 7) Able to responsibly plan assigned tasks - independent work 8) Able to select information, apply various research methods, present and argue the conducted research and calculations, expressed proposals - course work, presentation and defense 9) Can use the acquired theoretical knowledge in accounting and investments in solving practical questions or evaluating the situation - course work, presentation, discussion 10) Can present and discuss the results of his research in an argumentative manner, justify his opinion - presentation, discussion |
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| Course Content(Calendar) | |
| 1. Choosing a topic. For the development of the accounting part, the student independently chooses a topic from the list of proposed topics and coordinates it with the supervisor of the course. It is recommended to choose a specific company and describe the organization of accounting work in it, as well as to develop a business plan for attracting investment to this company.
2. Purpose, tasks and content of the course work. The student, in consultation with the supervisor of the course, constantly determines the purpose of the work, defines the tasks and creates the content of the work. The introduction of the course work (1 page) must justify the topicality of the topic, formulate the purpose of the work. The work has only one goal and its wording should be as short as possible and specific to the chosen topic. Several tasks are set to achieve the goal. Tasks reflect the content of the work. The introduction also describes the object of the study. 3. Theoretical (accounting) part. The student collects the theoretical knowledge necessary for the development of the course work. Sources of information are the laws of the Republic of Lithuania, regulations of the Cabinet of Ministers, special and general literature, publications in periodicals, state statistical data, materials published by ministries. If the work is written about a specific company, then the data of the researched company. 4. Business plan for investment attraction. 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 base. Part B of the project determines the goal to be achieved as a result of the project, the planned results, the necessary material and technical base, as well as calculates the total and attributable costs of the project, determining the intensity of support. 5. Conclusions and proposals. Conclusions are the final part of the work, which covers the entire content of the work in the form of theses. Conclusions should be directly related to the purpose and tasks of the work. Conclusions should reflect the most important insights arising from the content of the work. Proposals (if any) should follow from the conclusions reached. The proposal cannot be a quote from the works of other authors. The proposal must be justified and addressed to a specific implementer in practice. 6. List of used literature. The list of used literature is drawn up according to the requirements of the LF Methodological Regulations. Bibliography is a list of all books, articles, texts and other information referenced in the work. When describing Internet sources, you must indicate the name of the source (article) that is specifically used and the exact source link. The works in the bibliography are arranged in alphabetical order - based on the surnames of the author of the work or the titles of the works. 7. Appendices. Appendices do not constitute the scope of the work. Documents and informative materials are added in the appendices. If accounting forms are attached to the appendix, they are filled out as a sample, it is not recommended to add blank forms. Appendices are numbered and referenced in the text. 8. Designing the course work. The work is designed according to the Methodological Instructions adopted by LF. 9. Submission of the course work. The paper must be submitted in printed (A4) format to the course supervisor within the specified deadlines. Upon agreement with the manager, the work can be submitted electronically. |
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| Requirements for awarding credit points | |
| To defend the course work, a Power Point presentation must be prepared, covering both parts of the work: accounting and the part of the investment attraction project, fitting into 10 minutes. The presentation includes the purpose of the work, tasks, topicality of the topic and the most significant research results found during the work, as well as conclusions and proposals. After the presentation, the author answers questions and justifies his opinion. | |
| Description of the organization and tasks of students’ independent work | |
| The procedure for the development, management, submission and defense of the course work is regulated by the methodological instructions for the development and defense of the course work. The supervisor of the course evaluates the content of the work, the student's ability to present his research and answer the questions. | |
| Criteria for Evaluating Learning Outcomes | |
| The coursework is evaluated in a 10-point system. The coursework is defended if it has received a passing grade. If an unsuccessful assessment is received, the work must be improved and defended again. | |
| Compulsory reading | |
| 1)Leibus I. Uzņēmuma darbības uzsākšana, grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2022, 175 lpp.
2)Leibus I., Grigorjeva R., Jesemčika A., Svarinska A. Grāmatvedības pamati uzņēmumos. Rīga: Lietišķās informācijas dienests, 2019, 195 lpp. 3)Leibus I., Pētersone I., Jesemčika A., Svarinska A., Grigorjeva R. Finanšu grāmatvedība. SIA Lietišķās informācijas dienests, Rīga, 2020, 318 lpp. 4)Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2022, 151 lpp. |
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| Further reading | |
| 1)Grebenko M. Darba likums un grāmatvedība. Rīga: Lietišķās informācijas dienests, 2018
2)Kelmere L. Ievads grāmatvedībā jeb Grāmatvedības pamati: teorija un uzdevumi. Rīga: Lietišķās informācijas dienests, 2022, 280 lpp. 3)Matule I. Grāmatvedības organizācijas dokumenti – izstrādāšanas rokasgrāmata. Rīga: Lietišķās informācijas dienests, 2016 |
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| Periodicals and other sources | |
| 1)Agrotops, žurnāls.
2)Bilance, Rīga: Lietišķās informācijas dienests 3)iFinanses.lv, Rīga: Izdevniecība iŽurnāli, Elektronisks žurnāls. 4)plz.lv Rīga: Lietišķās informācijas dienests, Elektronisks žurnāls. 5)Saimnieks LV, žurnāls 6)Lauku atbalsta dienesta mājaslapa www.lad.gov.lv 7)LR likumi un MK noteikumi / www.likumi.lv 8)Valsts ieņēmumu dienesta mājaslapa www.vid.gov.lv |
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| Notes | |
| Professional Bachelor study program "Agriculture" | |