Óbudai Egyetem - Keleti Károly Gazdasági Kar
Intézet: Vállalkozásmenedzsment Intézet (1084 Budapest, Tavaszmezõ u. 15-17.) Kreditérték: 4
Tagozat: Nappali Nyelv: angol Félév: 2019/20/1
 
Szakok: Technical Management BSc;
 
Tantárgyfelelős oktató: Dr. Parragh Bianka Oktatók: Dr. habil. Piricz Noémi;
 
Előtanulmányi feltételek: Enterprise Economics (GSVVG1AMND)
Heti/Féléves óraszámok: Heti Előadás: 1 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.
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.
 
Oktatási hét
(konzultáció)		 Témakör
1. Seminar 1-2: Stakeholders
Lecture 1: Role and Structure of Accounting
2. Seminar 3-4: Book-keeping vs Accounting
Lecture 2: Accounting Principles
3. Lecture 3: Accounting Information System
Seminar 5-6: Book-keeping vs Accounting
4. Lecture 4: Double Entry System
Seminar 7-8: Stocktaking
5. Lecture 5: Individual presentations
Seminar 9-10: Individual presentations
6. Lecture 6: Accounting Information System
Seminar 11-12: Valuation tasks for calculation
7. Lecture 7: Forms and Methods of Reporting
Seminar 13-14: The Balance Sheet
8. Lecture 8: The Company´s Assets and Liabilities
Seminar 15-16: Practising the Company´s Assets and Liabilities
9. Lecture 9: Accounting Valuation
Seminar 17-18: Depreciation
10. Lecture 10: Methods of Accounting
Seminar 19-20: Methods of Accounting
11. Lecture 11: The Accounting of Simple Economic Transactions l.
Seminar 20-21: Individual classroom paper
12. Lecture 12: The Accounting of Simple Economic Transactions ll.
Seminar 22-23: Accounting tasks
13. Lecture 13: Accounting of Different Transactions
Seminar 24-25: Accounting tasks
14. Lecture 14: Summary
Seminar 26-27: Preparations for written exam
 
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 12: 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)
A félévzárás módja
(írásbeli, szóbeli, teszt, stb.): 		Written exam at exam period
 
Kötelező irodalom: • Learning material in Moodle
• Jerry J. Weygandt and Paul D. Kimmel: Accounting Principles, 12th Edition International Student Version, 2015, Kindle Edition
Ajánlott irodalom: 1.) Larry M. Walther: Financial Accounting. 2016-2017 Edition, Paperback
 
Egyéb segédletek: Accounting Act (can be found in Moodle too)
List of terms