Institute: Vállalkozásmenedzsment Intézet (1084 Budapest, Tavaszmezõ u. 15-17.) Credit: 4
Type of classes: Nappali Language: angol Semester: 2019/20/1
 
Level: Technical Management BSc;
 
Responsible Teacher: Dr. Parragh Bianka Teacher(s): Dr. Piricz Noémi;
 
Pre requirements: Enterprise Economics (GSVVG1AMND)
Consultations (total/week): Heti Lectures: 1 Practice lectures: 2 Labs: 0 Consultations: 0
 
Type of Exam: vizsga
 
Aim of the subject: 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.
Requirements during the semester
(homeworks, essays,
excercises, teamworks,
presentations,
part and final
oral/written exam etc.):
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.
 
Week of
semester
Topics of lectures/practices
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
 
Type of evaluation,
repetition, calculation
of grade, etc.
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)
Type of evaluation,
repetition, calculation
of grade, etc.
Written exam at exam period
 
Compulsory literature: • Learning material in Moodle
• Jerry J. Weygandt and Paul D. Kimmel: Accounting Principles, 12th Edition International Student Version, 2015, Kindle Edition
Suggested literature: 1.) Larry M. Walther: Financial Accounting. 2016-2017 Edition, Paperback
 
Other literature: Accounting Act (can be found in Moodle too)
List of terms