Financial Accounting for Financial Manager
BASIC DATA
course listing
A - main register
course code
TAF0080
course title in Estonian
Finantsarvestus finantsjuhile
course title in English
Financial Accounting for Financial Manager
course volume CP
-
ECTS credits
6.00
to be declared
yes
fully online course
not
assessment form
Examination
teaching semester
autumn
language of instruction
Estonian
English
Prerequisite(s)
Prerequisite 1
Introduction to Accounting (MMA3010)Study programmes that contain the course
Structural units teaching the course
MM - Department of Business Administration
Timetable link
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Aine eesmärk on anda teadmisi finantsarvestuse kontseptsioonidest, meetoditest ja arvestusvõtetest ning nende rakendamisest.
course aims in English
The aim of this course is to provide knowledge of concepts, methods and techniques of financial accounting and of their practical implementation.
learning outcomes in the course in Est.
Õppeaine läbinud üliõpilane:
1) kirjeldab finantsarvestuse ja -aruandluse regulatsiooni;
2) tunneb finantsarvestuse alast terminoloogiat;
3) rakendades finantsarvestuses kasutatavaid meetodeid kajastab majandussündmuseid lähtudes IFRS-ist;
4) koostab raamatupidamise aastaaruande põhiaruandeid;
5) tõlgendab finantsaruandeid.
1) kirjeldab finantsarvestuse ja -aruandluse regulatsiooni;
2) tunneb finantsarvestuse alast terminoloogiat;
3) rakendades finantsarvestuses kasutatavaid meetodeid kajastab majandussündmuseid lähtudes IFRS-ist;
4) koostab raamatupidamise aastaaruande põhiaruandeid;
5) tõlgendab finantsaruandeid.
learning outcomes in the course in Eng.
After completing this course, the student:
1) describes the regulations of financial accounting and reporting;
2) knows financial accounting terminology;
3) applying the methods used in financial accounting, reflects economic events based on IFRS;
4) prepares the main reports of the annual accounts;
5) interprets financial reports.
1) describes the regulations of financial accounting and reporting;
2) knows financial accounting terminology;
3) applying the methods used in financial accounting, reflects economic events based on IFRS;
4) prepares the main reports of the annual accounts;
5) interprets financial reports.
brief description of the course in Estonian
Finantsaruannete koostamise üldmetodoloogilised põhimõtted, eeldused ja piirangud. Finantsaruandluse rahvusvahelised standardid ning kontseptuaalne raamistik. Finantsaruanded ja info avalikustamine: hetkeolukord ja arengusuunad. Käibevarade ja põhivarade arvestus: süvakäsitlus. Kohustiste ja omakapitali arvestus: süvakäsitlus. Tulu kajastamine. Finantsseisundi aruanne, koondkasumiaruanne, rahakäibe aruanne ja omakapitali muutuste aruanne.
brief description of the course in English
International Financial Reporting Standards and conceptual framework for financial reporting. Financial statements and disclosure: current situation and development. Accounting for current and fixed assets. Accounting for liabilities and owners´ equity. Revenue recognition. Statement of financial position, statement of profit or loss and other comprehensive income, statement of cash flows and statement of changes in equity.
type of assessment in Estonian
Lõpphinne kujuneb kodutööde (30%) ja kirjaliku eksamitöö (70%) tulemusena.
type of assessment in English
The final grade is the result of a homework (30%) and written exam (70%).
independent study in Estonian
Teemakohase kirjanduse läbitöötamine, ülesannete lahendamine ja kodutööd.
independent study in English
Working on course literature, solving problem-exercises and homework.
study literature
Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2020). Intermediate Accounting. IFRS edition. Hoboken (New Jersey): John Wiley & Sons.
Soovituslik õppekirjandus: Tikk, J. (2016). Finantsarvestus. Tallinn.
Soovituslik õppekirjandus: Tikk, J. (2016). Finantsarvestus. Tallinn.
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lectures
2.0
lectures
-
practices
0.0
practices
-
exercises
2.0
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus
2025/2026 autumn
Monika Nikitina-Kalamäe, MM - Department of Business Administration
Estonian