MODULE SUMMARY (discipline)
1. The name of the module (discipline) Accounting Financial Statements
2. Symbol (code) in the curriculum B3.V8.2
3. The direction (specialty) 38.03.01 Economy
4. Profile Training (specialization program) Accounting, analysis and audit
5. Qualifications (degree) Bachelor
6. Providing division of the Department of EiASU
7. Teacher Medvedev O.V., tel. 6700 E-mail alisasten@mail.ru
8. Tasks module (discipline):
a) settlement and economic activities:
carrying out calculations of economic and socio-economic indicators on the basis of standard procedures taking into account the existing regulatory framework;
b) analytical, research and development activities:
Find information on getting the job, collect and analyze data needed to carry out specific economic calculations;
preparation of information reports, analytical reports;
c) organizational and managerial activities:
organization entrusted implementation phase of the work;
9. Learning outcomes (knowledge, skills, experience, competence)
Moulded competence in accordance
Results of development disciplines
As a result of the development of the discipline Bachelor must know:
Laws of the functioning of a modern economy at the macro and micro level; the main features of the Russian economy and its institutional framework, economic policies of the state; methods of construction of econometric models of objects, phenomena and processes;
As a result of the development of the discipline Bachelor should be able to:
navigate in the laws and regulations regulating the sphere of professional activity; analysis of the relationship between economic phenomena, processes and institutions at the micro and macro level; use sources of economic, social, and management information; analyze and interpret financial, accounting and other information contained in the reports of enterprises of different ownership forms, organizations, agencies, etc. and use the information for management decision making; use the law in a professional and social activities;
As a result of the development of the discipline Bachelor should possess:
proficiency in the use of modern mathematical tools to solve economic problems; method of construction, analysis and application of mathematical models to assess the condition and prognosis of economic phenomena and processes; skills self-study, self-organization and the management of orders
10. The content of the module (Discipline) (the list of the main topics (sections) with an indication of the number of sessions for each topic and each type of employment)
The lectures and Hours
Financial statements of the organization: structure, types and requirements to it, 2Hours
The content of the balance sheet and the valuation rules of Articles, 2Hours
The relationship of the balance sheet with other forms of reporting, 2Hours
Methods of evaluation of individual balance sheet items and the requirement to provide information about assets and liabilities in the financial statements of the organization, 2Hours
The content of reports on income and capital changes, 2Hours
The content of the reports of cash flows and the application to the Balance Sheet, 2Hours
The content of reports intended use of proceeds and the explanatory notes to the annual report, 2Hours
The order and timing of the annual financial statements. Publicity of financial statements, 2Hours
11. Course 4 Semester 7 Number of credits 4
12. Prerequisites B3.B5, B3.B11, B3.V5
13. Korequisites B3.V.8.1
14. Types of learning activities (lectures, laboratory work, workshops and so on. D.) And time resources:
Lectures 16 hours.
Practical exercises 32 hours.
Classroom training 48 hours.
Independent work 16 hours.
Total 64 hour.
15. The list of laboratory work: no
16. Foreign exchange projects or work: no
17. Individual homework assignments (the list of individual assignments, papers, and so on. N.)
- the current state of accounting in the country;
- contributions;
- the main changes in IFRS;
- changes in forms 2-PIT and PIT-3;
- the impact of inflation on the financial information;
- types of tax returns and how to fill them.
18. Type certification (exam, test) Passed
19. The main and additional literature (indicate the textbook (s) for which training is conducted and additional literature)
Main literatures
- Kostenko, O.V. Accounting and financial reporting and analysis [Text]: Textbook / O.V.Kostenko. - Tomsk: Publishing house TPU, 2013. - 209 p.
- Plan accounts for financial and economic activities of organizations: the instructions for use [text]. - Novosibirsk: Siberian University Press, 2010. - 96 p.
- Chernenko N.Yu.Buhgaltersky Financial Accounting [Text]: a manual for schools / N.Yu.Chernenko, AF Chernenko. - Rostov n / a: Phoenix, 2011. - 476 p. - (Higher education).
Supporting literatures
-Yatsuk A.V. Accounting Financial Statements: Teaching Complex. - Novosibirsk: RGUEU, 2008. - 136 p.
- Kondrakov N.P. Accounting. Tutorial. - 5th ed., Rev. and add. - M .: INFRA-M, 2008. - 717s.
-Praktikum Accounting: Textbook / NG Sapozhnikov, NL Denisov, N. Reshetova [et al.]; ed. N.G. Sapozhnikova. - M .: KNORUS, 2006. - 376 p.
- Bocharov V.V. A comprehensive financial analysis. - SPb .: Peter, 2005. - 432 p .: ill. - (Series "Academy of Finance")
- Bogatiy I.N. Audit for students / IN Rich. - 3rd ed., Rev. and add. - Rostov n / D: Phoenix, 2007. - 253 p.
- N. Kirillov, V.M. Bogachenko Problems in accounting. - M .: Prospekt, 2009. - 352s.
Internet resources:
- Accounting (lectures) // http://www.textreferat.com/referat-382.html
- Accounting // http://e-educ.ru/bu.html
- Accounting // http://www.aup.ru/books/m176/
- Accounting // http://www.mista.ru/kurs1c/2.htm
20. Coordinator (Medvedev Olesya Vladimirovna, Art. EiASU lecturer of the Department, telephone: 777-62, inside: 6700)
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