Магистратура
2026/2027
Введение в финансовый и управленческий учет
Статус:
Курс обязательный (Международный бизнес)
Кто читает:
Школа инноватики и предпринимательства
Где читается:
Школа инноватики и предпринимательства
Когда читается:
1-й курс, 1, 2 модуль
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
6
Контактные часы:
48
Course Syllabus
Abstract
The Course develops background for understanding and reading companies’ financial reports and assessing company’s financial position and making managerial decisions. The Course covers basic concepts of modern financial reporting and techniques of management accounting. It provides basic knowledge in preparing, processing and interpreting the data about business transactions for different types of external as well as internal investors, management and other accounting information users. The Course consists of lectures, seminars, case studies and self-study. It is a three-months course designed to prepare students for the “International Corporate Finance” course.
Learning Objectives
- The Course is focused on developing skills required for preparing and analyzing companies’ financial statements and data for decision-making purposes. Special attention is devoted to the conceptual basis of accounting, the basic accounting rules for recording business operations, assets and liabilities, the methodology of preparing accounting reports, and the requirements for their contents.
Expected Learning Outcomes
- To be able to apply a set of accounting concepts to understand annual financial reports of different corporations
- to be able to calculate financial ratios to assess finance position
- to apply managerial accounting analytical tools for internal control, pricing and developing different budgets for financial planning purposes
- to understand the basic accounting rules for recording business operations, assets and liabilities, the methodology of preparing accounting reports, and the requirements for their contents
- to develop skills required for preparing and analyzing companies’ financial statements and data for decision-making purposes
Course Contents
- Introduction to The Course. The Scope of Accounting.
- Basic Accounting Elements and Accounting Equation. Double entry.
- Accounting process. Recording business transactions
- Preparing financial statements
- Accounting for assets (current and non-current)
- Debt and Equity finance
- Cashflow statement
- Financial Statements analysis (ratios)
- Finanсial Statements compilation (mock exam)
- Managerial accounting: classifying costs, costing methods
- CVP analaysis
- Cost allocation
- Budgeting
- Capital budgeting (Investment apparisal)
- Revision (Final exam)
