Finansų apskaita (FIN101)

Programos kodas:
FIN101
ECTS:
6
Mokymosi kalba:
Anglų kalba
Atsisiųsti dalyko aprašą

Dalyko aprašymas

This course presents the underlying framework and concepts of financial accounting in the context of how accounting fits into the overall business environment of contemporary society. Financial accounting is the basic means of recording and reporting financial information in a business. Students will learn how accounting functions as an information development and communication system that supports economic decision making and provides value to entities and society. Students will discover the uses and limitations of financial statements. The course covers accounting principles in accordance with international standards for accounting, standard accounting procedures, and accounting methods that are specific to certain features of business.

Dalyko tikslas

The aim of this course is to provide knowledge and practical skills required to understand and analyze the financial information of a company. The course adopts a decision-maker perspective of accounting by emphasizing the relation between accounting data and the underlying economic events that generated them. The course focuses initially on how to record economic events in the accounting records and how to prepare and interpret the primary financial statements that summarize a firm’s economic transactions.

Dalyko rezultatai

  • To identify the essential accounting features, goals and be able to implement them. To be able to read, understand and examine the data in the annual report, to explain the key components in the financial statements.
  • To understand accounting process and its organization procedures, to explain the difference between cash-based and accrual accounting.
  • To be able to account income, expenses, long-term and short term assets, equity, and liabilities. To apply financial statements correction factors. To be able to distinguish after-balance events and to show them in the financial statements. To record business transactions using financial accounting practices.
  • To be able to select accounting policy distinguishing all three aspects: organizational, technical and methodological. To prepare financial statements from the source data based on accounting transactions.
  • To prepare financial statements and acquire knowledge and practical skills in keeping accounting in the companies.

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