Бакалавриат
2026/2027
Финансовый и управленческий учет
Статус:
Курс обязательный (Международный бизнес)
Кто читает:
Департамент финансового менеджмента
Где читается:
Высшая школа бизнеса
Когда читается:
2-й курс, 1, 2 модуль
Охват аудитории:
для своего кампуса
Преподаватели:
Леевик Юлия Сергеевна
Язык:
английский
Кредиты:
6
Контактные часы:
72
Course Syllabus
Abstract
Accounting is an intensive field, plays a significant and vital role in the economy. Every business or organization needs to keep a track of their activities, which helps them to measure the performance of the organization and take further frontiers to grow their business or prevent any risk or shortcomings. Accounting comprises two major areas: Financial Accounting presents formalized financial statements for external users like investors and regulators, while Management Accounting provides internal insights for decision-making on costs, budgets, and strategies to maximize profits. Both areas collectively ensure sound financial management and sustainability.
Learning Objectives
- The academic discipline "Financial and Management Accounting" aims to equip students with essential skills and deep understanding of fundamental principles, rules, and methodologies necessary for interpreting financial statements and supporting well-informed managerial decisions. Through extensive study of accounting frameworks, students will learn to critically analyze financial data, assess corporate performance, and formulate effective strategies for enhancing profitability and minimizing risks. Additionally, the course emphasizes ethical considerations in accounting practices, ensuring the competencies required to meet international reporting standards and contribute meaningfully to organizational success.
Expected Learning Outcomes
- Understand the essence of accounting terms and to use them properly
- Understand the purpose, structure, and content of the financial reporting in the modern market economy
- Explain the concepts of financial and management accounting and its importance for businesses
- Have basic practical skills in financial reporting and interpreting accounting information
- Identify and give examples of the basic manufacturing cost categories
- Perform a cost-volume-profit analysis
- Describe cost systems and compute variances, demonstrate the use of standard costs in flexible budgeting
- Prepare a master budget and demonstrate an understanding of the relationship between the components
Course Contents
- Topic 1. Financial statements and Business Decisions
- Topic 2. Investing and Financing Decisions and the Accounting System
- Topic 3. Operating Decisions and the Accounting System
- Topic 4. Adjustments, Financial Statements, and the Quality of Earnings
- Topic 5. Reporting and Interpreting Sales Revenue and Receivables
- Topic 6. Reporting and Interpreting Cost of Goods Sold and Inventory
- Topic 7. Reporting and Interpreting Property, Plant, and Equipment and Intangibles
- Topic 8. Reporting and Interpreting Liabilities and Owners’ Equity
- Topic 9. Managerial Accounting and Cost Concepts
- Topic 10. Job-Order Costing
- Topic 11. Activity-Based Costing
- Topic 12. Cost-Volume-Profit Relationships
- Topic 13. Master Budgeting
- Topic 14. Flexible Budgets and Performance Analysis
- Topic 15. Standard Costs and Variances
- Topic 16. Pricing Products and Services
Assessment Elements
- In-class activityThis activity consists of two parts: a business simulation game and a creative assignment. Students engage in an interactive business game focusing on decision-making and teamwork. Additionally, they select one of the following creative tasks related to the course content: create a mind map, make an explanatory video, develop informative infographics, program a chatbot, design a mascot character for the discipline, prepare a multimedia presentation. This format promotes both analytical and creative skill development, offering an engaging and varied learning experience.
- Midterm TestThe midterm test includes questions and tasks on Financial Accounting course topics. All solutions must be accompanied by a demonstration of calculations, formulas, and a brief theoretical justification. Format: individual, written on paper, in-class, closed-book. Duration: 80 min. Non-blocking form of control. The test cannot be retaken, but in case of missing the test on the originally scheduled date, an additional date will be arranged.
- Final ExamThe final exam includes questions and tasks on all course topics. All solutions must be accompanied by a demonstration of calculations, formulas, and a brief theoretical justification. Format: individual, written on paper, in-class, closed-book. Duration: 80 min. Blocking form of control.
- Classroom attendanceObjective is to ensure consistent presence and active participation in face-to-face classes, thereby maximizing exposure to course content and facilitating better understanding of the material. Attendance is recorded at every class session.
- Case StudyDuring this activity students create posters summarizing their case study findings within the classroom setting. Each team presents its poster, explaining key insights, methodologies, and conclusions. Afterward, participants engage in Q&A sessions where they answer questions posed by peers and instructor regarding their research and analyses.
Interim Assessment
- 2026/2027 2nd module0.1 * Case Study + 0.1 * In-class activity + 0.3 * Midterm Test + 0.4 * Final Exam + 0.1 * Classroom attendance
Bibliography
Recommended Core Bibliography
- Collis, J. (2015). Management Accounting. [N.p.]: Palgrave Macmillan. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1525045
- Financial accounting : international student edition, Libby, R., 2023
- Managerial accounting : international student edition, Garrison, R. H., 2024
- Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (2017). Financial Accounting (Vol. Tenth edition). Hoboken, NJ: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1639274
Recommended Additional Bibliography
- BPP Learning Media (Firm). (2016). Foundations in Accountancy : Practice & Revision Kit: FFA, ACCA: Paper F3: Financial Accounting: for Exams From 1 September 2016 to 31 August 2017: Vol. Fifth edtion. BPP Learning Media.
- BPP Learning Media (Firm). (2017). Foundations in Accountancy FMA : ACCA Paper F2: Management Accounting: for Exams From 1 September 2017 to 31 August 2018 (Vol. Sixth edition). London: BPP Learning Media. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1522341