The latvian academy of culture

Preconditions for the Acquisition of the Credit Points: An examination.

II.

III.Literature:

12. 
    Verners Vītiņš. Vispārējs tiesību pārskats
    
13. 
    Kalvis Torgāns. Komentāri saistību tiesībām Civillikumā
    
14. 
    Agris Bitāns. Civiltiesiskā atbildība un tās veidi
    
15. 
    Rolands Krauze, Zigmants Gencs. Civillikuma komentāri: Mantojuma tiesības
    
16. 
    Andris Grūtups. Civillikuma komentāri: Īpašums
    
17. 
    Juris Bojārs. Starptautiskās privāttiesības
    
18. 
    autoru kolektīvs K. Torgāna un M. Dudeļa vadībā. Civilprocesa likuma komentāri
    
19. 
    Inese Paklone, Andrejs Lielkalns, Anita Sosnovska, Ketija Tola. Autortiesības. Rokasgrāmata
    
20. 
    Krastiņš I. Tiesību teorijas pamatjēdzieni 2.izdevums. 1996
    
21. 
    Krastiņš I. Tiesību teorijas pamatjēdzieni 3.izdevums. 1996
    
22. 
    Meļķisis E. Tiesību normu interpretācijas metodes Rīga, LU 1999.
    

Statutory Laws:

17. 
    Constitution
    
18. 
    Law “On Judicial Power”
    
19. 
    Law “On Local Authorities”
    
20. 
    Law “On Business Activities”
    
21. 
    Law “On Companies with Limited Liability”
    
22. 
    Law “On Joint Stock Companies”
    
23. 
    Law “On Private Companies”
    
24. 
    Law “On Non-profit Organisations”
    
25. 
    Law “On Public Organisations”
    
26. 
    Law “On Partnerships”
    
27. 
    Law “On Insolvency of Companies”
    
28. 
    Civil Law
    
29. 
    Law “On Copyright and Collateral Rights”
    
30. 
    Law “On Public Procurement”
    
31. 
    Labour Law
    
32. 
    Civil Procedural Law
    

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

4 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