Óbudai Egyetem |
[GVXSA1ABNE] Basics of Accountancy |
| Intézet: | Vállalkozásmenedzsment Intézet (1084 Budapest, Tavaszmezõ u. 15-17.) | Kreditérték: | 4 | ||||||||
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| Tagozat: | Nappali | Nyelv: | angol | Félév: | 2019/20/1 | ||||||
| Szakok: | Technical Management BSc; | ||||||||||
| Tantárgyfelelős oktató: | Dr. Parragh Bianka | Oktatók: | Dr. Piricz Noémi; | ||||||||
| Heti/Féléves óraszámok: | Heti | Előadás: | 2 | Tantermi gyakorlat: | 2 | Labor: | 0 | Konzultáció: | 0 | ||
| Félévzárás módja (követelmény): | vizsga | ||||||||||
| Oktatási cél: | In the course of teaching the subject, we intend to make students realise that accounting should function as an information system that effectively assists market actors and the various levels of corporate management. In teaching the subject of accounting, we find it especially important to lay great emphasis on explaining accounting concepts and their inter-relations. |
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| Félévközi követelmények (feladat, zh. dolgozat, esszé, stb): |
Number, requirements and dates of mid-term checking of the progress of studies (individual presentation + classroom paper): 1) Individual presentation on week 5 2) Individual classroom paper on week 11 Both individual presentation and classroom paper cannot be fulfilled or repeated in exam period! Requirements on participation on seminars and lectures: It is mandatory to attend the seminars and lectures required in the syllabus when scheduled on the timetable (with regard to how difficult the material is). The requirements of the Study and Exam Rules are applicable to missed lessons. (During a semester, one lecture and three seminars can be missed). It is compulsory to actively take part in lectures and seminars. Participation is verified by means of an attendance sheet. |
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| Oktatási hét (konzultáció) |
Témakör | ||||||||||
| 1. |
Seminar 1-2: Stakeholders Lecture 1: Role and Structure of Accounting |
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| 2. |
Seminar 3-4: Book-keeping vs Accounting Lecture 2: Accounting Principles |
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| 3. |
Lecture 3: Accounting Information System Seminar 5-6: Book-keeping vs Accounting |
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| 4. |
Lecture 4: Double Entry System Seminar 7-8: Stocktaking |
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| 5. |
Lecture 5: Individual presentations Seminar 9-10: Individual presentations |
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| 6. |
Lecture 6: Accounting Information System Seminar 11-12: Valuation tasks for calculation |
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| 7. |
Lecture 7: Forms and Methods of Reporting Seminar 13-14: The Balance Sheet |
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| 8. |
Lecture 8: The Company s Assets and Liabilities Seminar 15-16: Practising the Company s Assets and Liabilities |
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| 9. |
Lecture 9: Accounting Valuation Seminar 17-18: Depreciation |
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| 10. |
Lecture 10: Methods of Accounting Seminar 19-20: Methods of Accounting |
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| 11. |
Lecture 11: The Accounting of Simple Economic Transactions l. Seminar 20-21: Individual classroom paper |
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| 12. |
Lecture 12: The Accounting of Simple Economic Transactions ll. Seminar 22-23: Accounting tasks |
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| 13. |
Lecture 13: Accounting of Different Transactions Seminar 24-25: Accounting tasks |
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| 14. |
Lecture 14: Summary Seminar 26-27: Preparations for written exam |
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| Az értékelés, a lebonyolítás, a pótlás módja, a jegy kialakításának szempontjai: |
How marks are given? Option 1 (suggested mark): 1) Individual presentation on week 5: max 40 points 2) Individual classroom paper on week 11: max 60 points Option 2 (exam period): Written exam at exam period : max 100 points In both case the calculation of marks: between 0-50%: one (1) between 51-64%: two (2) between 65-75%: three (3) between 76-88%: four (4) between 89-100%: five (5) |
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| A félévzárás módja (írásbeli, szóbeli, teszt, stb.): |
Written exam at exam period | ||||||||||
| Kötelező irodalom: |
Learning material in Moodle Accounting Act (can be found in Moodle too) |
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| Ajánlott irodalom: |
1.) Róth - Adorján - Lukács –Veit (2008): FINANCIAL ACCOUNTING, Teaching Centre of the Hungarian Chamber of Auditors – teaching material for BSc (BA) level of higher education 2.) Róth - Adorján - Lukács –Veit (2009): FINANCIAL ACCOUNTING WORKBOOK, Teaching Centre of the Hungarian Chamber of Auditors – teaching material for BSc (BA) level of higher education 3.) Barbara Kardos – Klára Ács Miklósy – Ágnes Siklósi – Krisztina Sisa – Dr. Imre Sztanó: Financial Accounting, P-024-I/2012 (Pulisher: Perfekt Zrt.) 4.) Ágnes Siklósi - Attila Veress: Financial Accounting Workbook P-024-P/2011 (Publisher: Perfekt Zrt.) 5.) Katalin Farkas Balázsi –Barbara Kardos –Norbert Havass: Financial Accounting Workbook, 086-P/2010 (Publisher: Perfekt Zrt.) |
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