DESCRIPTION OF COURSE UNIT


1.

Code

Course unit title

Title of the degree programme

LLL17B000481

Financial Accounting

Elective subject


2.

Name of lecturer(s)

Departament(s)

Coordinator: Dalia Pučkienė (d.puckiene@gmail.com)

a. o: Dalia Pučkienė


3.

Cycle of course unit

Level of course unit

Type of course unit

I

Not applicable

Optional


4.

Mode of delivery

Year of study and semester when the course unit is delivered

Language of instruction

Face-to-face

1 semester

Lithuanian


5.

Study requirements

Prerequisites:

Co-requisites:

Work placement(s):

Knowledge of microeconomics and macroeconomics

Not applicable

Not applicable


7.

Number of ECTS credits allocated

Student's workload

Contact work hours and planned learning activities

Independent work hours

6

162

50

112


8.

Purpose of the course unit

Train to accept and analyze financial accounting information. Provide students with financial accounting basis and at the same time develop their critical-analytical approach to corporate financial management; stimulate a deeper look into business processes.

Learning outcomes of the course unit

Teaching and learning methods

Assessment methods

A student is able to explain main principles and objectives of accounting.

Lectures,seminars,debates

Interview, Tests,Examination

A student can interpret the elements of the Balance sheet and knows their accounting rules

Lectures,Seminars,case study, homework exercise

Interview, Tests,Examination

A student understands the process of economic activity

Lectures,Seminars,different case study

Interview, Tests,Examination

A student knows main Employee's benefit accounting principles and rules

Lectures,Seminars,different case study

Interview, Tests,Examination

Student is able to fill in main financial statements

Lectures,Seminars,different case study. Filling in financial statements

Interview, Tests,Examination

Student can implement the laws

Searching of the given law, documents

Interview, Tests,


9.

Course contens

Topics

Contact work hours and planned learning activities

Independent work hours and tasks

Tasks

Accounting information: main principles, preparation and regulation.

1

2

3

6

Setting goals

The economic processes of financial accounting and reporting.

1

2

3

6

Practical solutions of tasks

The elements of accounting system

1

2

3

6

Analysis of economic literature

Non- current assets accounting

2

4

6

14

Analysis of economic literature Analysis of particular transactions

Current assets accounting

2

4

6

14

Analysis of economic literature Analysis of particular transactions

Employee‘s benefit accounting

2

2

4

8

Analysis of economic literature Analysis of particular transactions

Income and expenses accounting

2

2

4

8

Analysis of economic literature Analysis of particular transactions

Equity accounting

2

4

6

16

Analysis of economic literature Analysis of particular transactions

Liabilities accounting

1

2

3

10

Analysis of economic literature Analysis of particular transactions

Financial Statements

4

6

10

24

Analysis of economic literature, Filling in financial

Assessment

2

2

Overall

18

30

2

50

 

112

 


10.

Assessment strategy

Weighting percentage

Period or date of assessment

Assessment criteria

Colloquium

30

In the end of ninth topics

Ten open-and closed-ended questions (tasks), each estimated 0, 3 point. Full assessment – 3 points

Tasks performance in seminars

20

All time

Five questions, each estimated 0,4 point. Full assessment – 2 points

Examination

50

According to timetable

Ten open-and closed-ended questions (tasks), each estimated 0,5 point. Full assessment – 5 points