The latvian academy of culture

Requirements for the Acquisition of Credit Points:

1. To receive a positive assessment at seminars.

2. To pass an examination.

Literature:

1. 
   Alexandrian, Sarane. Surrealist Art.- Thames and Hudson, 1992
   
2. 
   Goldberg, Rose Lee. Performance Art from Futurism to the Present .- NY, 1988
   
3. 
   Connor , Steven. Postmodernist Culture.- Blackwell Publishers, 1997
   
4. 
   Concepts of Modern Art. From Fauvism to Postmodernism. Edited by Nikos Stangos. - London: Thames and Hudson Ltd., 1995.
   

The Name of the Course: Accountancy.
The Scope of the Course: 44 academic hours.

2 credit points. The form of assessment: an examination.

The Author of the Course: Viktorija Raņķevica
The Contents of the Course: The objective of the course is to acquire the newest operations connected with business and their accounting. To be able to apply the accounting data in financial analysis and decision making.
Thematic Planning:

Theme	Week	Type of classes and hours
The essence, principles and tasks of accountancy. The laws and regulations on accountancy. The international standards of accounting, their essence and meaning.	1.	L2
The main components of the annual report in acountancy. The balance sheet and its formation. The profit and loss account, its formation.	2., 3.	L2,S2
Accounts and double entry. The structure of accounts and the process of accounting. Synthetic and subsidiary accounts. Generalization of synthetic and subsidiary data. Transaction reports. The synthetic and chronological types of recording in accounts.	4., 5., 6.	L2,S4
Accounting registers and forms. The types of registers, ledgers and transaction reports applied in accounting. Formation of transaction reports and bringing of accounts to a closing balance.	7.	S2
The types of accounts and the calculation of financial results. Balance and operation accounts. Closing of operation accounts. Calculation of the financial result.	8., 9., 10.	L2,P2,K2
Accounting of long-term investments. Fixed assets and their acquisition. Accounting and calculation of the depreciation of fixed assets. Accounting and calculation of the depreciation of non-material investments. Non-material value of an enterprise ("good–will"). Calculation of long-term financial investments.	11., 12.	L2,S2
The methods of periodical and entire stock accounting of inventory. Stock-taking. Correction of stock.	13.	L1,S1
Fixed capital, its formation in enterprises and business companies, its accounting. Regulatory capital, joint-stock, share capital. Mark-up of issuing stocks. Reserve capital.	14	L1,S1
Accounting of cash operations. Cash documents and registers. Operations with a current account. Bank payment for its services. Settlements with accountable persons for the distributed advance payments for household needs and business trips.	15., 16.	L2 S2
The forms and systems of wages. Calculation and pay-out of a wage. Holdbacks from a wage. Documents. Holiday pay, its calculation and accounting.	17.	S2
Accounting of receipts and expenditures from economic activities. Accounting of different receipts and expenditures. Accounting of extra receipts and expenditures. Profit and loss account.	18., 19., 20.	L2,P2,K2
Division of profit in an enterprise. Net profit. Taxes to be included in expenditures. Taxes which are calculated at the expense of the profit of an enterprise. VAT. Accounting of the taxes calculated and transferred to the state budget and their description in accounts. Undistributed profit. Accumulation of reserves and provisions. Calculation and accounting of dividends. Sponsoring. The tax system in the Republic of Latvia.	21., 22.	L2,S2

Requirements for the Acquisition of Credit Points: A successfully passed test and an examination.

Literature:

1. 
   LR likums "Par grāmatvedību".
   
2. 
   LR likums "Par uzņēmumu gada pārskatiem"
   
3. 
   LR Ministru Kabineta 1995. gada 7. XI noteikumi Nr 339 "Noteikumi par uzņēmumu grāmatvedības kārtošanu un organizāciju".
   
4. 
   Benze, J. Finansu grāmatvedība. Rīga: 1995
   
5. 
   Grebenko, M. Grāmatvedības uzskaite. I un II daļa; Rīga: 1995
   

BA STUDY PROGRAMME Part C