Február - 2019
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Tantárgy adatlap

Foundations of Accounting

Tantárgy adatlap letöltése: Letöltés

A tantárgy kódja: 2SA53NBK01B
A tantárgy megnevezése (magyarul): Foundations of Accounting
A tantárgy neve (angolul): Foundations of Accounting
A tanóra száma (Előadás + szeminárium + gyakorlat + egyéb): 1+1
Kreditérték: 5
A tantárgy meghirdetésének gyakorisága: minden ősszel/every Fall
Az oktatás nyelve: angol/English
Előtanulmányi kötelezettségek: nincs/none
A tantárgy típusa: Kötelező/Core
Tantárgyfelelős tanszék: Pénzügyi Számvitel Tanszék
A tantárgyfelelős neve: Dr. Lakatos László Péter

A tantárgy szakmai tartalma: Aims and objectives and description of the course:
The course is designed to develop knowledge and understanding of principles and concepts relating to financial accounting and explain how to use the available techniques.

Learning outcomes:
After completing this course you will…
• understand the underlying concepts and principles of accounting and be able to utilize them;
• be able to use double entry book-keeping as a tool;
• be able to prepare basic financial statements;
• be familiar with the basic accounting tasks of sole-traders and companies;
• understand the basic International Financial Reporting Standards and the Framework to it.

Course description
During the course basic accounting issues will be studied. This includes foundations, techniques (double-entry) and basic items of the financial statements such as: inventories, property, plant and equipment, receivables – payables, intangible assets, revenue recognition, etc. Some basic but more complex accounting issues will also be included (provisions, events after the reporting date, etc.) The course is not designed to explain a specific set of accounting regulation. During the course – where it is needed – the IFRSs are used as illustration and sometimes the Hungarian rules are explained.

Methodology to be used:
The lectures will explain (in theory) and illustrate (in practice) the accounting issues. During the seminars mainly computational questions are going to be solved by the students alone or in groups and the issues will be discussed together.

Évközi tanulmányi követelmények: 
No take-home assignments are required. Homework will be assigned at the end of every seminar. These must be done. The professor might collect these assignments for review.

There will be pop-up quizzes during the semester. The date and number of the quizzes will be selected randomly. Please note that the quizzes will take place at the beginning of the class. To have the full time available please arrive on time. There are no make up for pop-up quizzes but the worst pop-up quiz result will be dropped. Non-shows on the quiz awarded with nil points.

Vizsgakövetelmény: Midterm + final OR

Az értékelés módszere: Assessment, grading:
20% class participation
40% mid-term exam
40% final exam

Class participation: Class participation will be awarded with 20%. The result will be available at the end of semester. The professors will publish results until the date of the final exam. The professor according to the results of the pop-up quizzes, homework and other matters will distribute the class participation grade.

Exam: Both the mid-term and the final exams are written exams. The exam will consist of cca. 4 assignments that will include computational tasks and might include multiply choice questions and theoretical questions. Before the exam a mock-exam will be presenting the structure of the exam.

The grading system is described in the table attached.

Class attendance is optional but all material covered during the semester will be examined. If you cannot (will not) show up during the whole semester please let the professor know in advance.

All course communication will be done through the Moodle system. Please make sure that your e-mail address and other details are up-to-date in the system.

Tananyag leírása: Compulsory readings:
• ACCA F3 (INT) Financial accounting [Essential Text], Kaplan Publishing, London [2009 edition or later];
• Foundations of accounting – activity kit [may be purchased from the university press from the second week]
• Materials distributed by the professors during the semester

The examinable chapters are posted on the Internet two weeks before the midterm and the final exam.

Órarendi beosztás: 1 lecture + 1 seminar

Kompetencia leírása: 

Félévközi ellenőrzések: See above.

A hallgató egyéni munkával megoldandó feladatai: See above.

Szak neve: ISP and IB Students

Kötelező irodalom:

  • • ACCA F3 (INT) Financial accounting [Essential Text], Kaplan Publishing, London [2009 edition or later];
  • • ACCA F3 (INT) Financial accounting [Essential Text], Kaplan Publishing, London [2009 edition or later];
  • • Materials distributed by the professors during the semester

Ajánlott irodalom:

Ajánlott irodalmak:
Kötelező irodalmak:
ACCA F3 (INT) Financial accounting [Essential Text], Kaplan Publishing, London [2009 edition or later];

A tantárgy oktatói:

Utolsó módosítás:


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