Principles of accounting

Организатор: Финансовый университет при Правительстве РФ
Даты проведения:

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Язык обучения: английский

Описание программы

This course provides an introduction to financial and management accounting. It is aimed at providing a broad understanding of the theory and practice of financial accounting, management accounting and financial management, both for non-specialist students and as a foundation for further study in the area. This course does not focus on the technical aspects, but rather examines the basic principles and underlying concepts and the ways in which accounting statements and financial information can be used to improve the quality of decision-making.

Aims and objectives

  • introduce you to the principles underlying accounting
  • enable you to apply, interpret and explain key accounting techniques
  • provide a broad understanding of the theory and practice of financial and management accounting.


This course is assessed by a three-hour fifteen-minute unseen written examination which includes reading time.

Учебный план:

Section 1 Financial accounting Accounting harmonisation and International Financial Reporting Standards. Accounting concepts and conventions: their nature, purposes and limitations. How to prepare and interpret financial statements: ‘Statement of Financial Position’, income statement and statement of cash flows. Analysis and interpretation of financial statements.

Section 2 Management accounting and financial management Cost behaviour, marginal and total absorption costing for inventory. Costvolume-profit analysis. Introduction to budgetary planning and control, including standard costs, targets, and variance analysis. Making capital investment decisions.

Результат обучения:

At the end of this course and having completed the essential reading and activities students should be able to:

  • distinguish between different uses of accounting information and relate these uses to the needs of different groups of users
  • explain the limitations of such statements and their analysis
  • categorise cost behaviour, and prepare and contrast inventory valuations under different costing methods
  • describe the budgeting process and discuss the use of budgets in planning and control
  • explain, discuss and apply relevant techniques to aid internal users in decision-making.

Требования к поступающим:


Please note that people who are professionally qualified in the accountancy field, who would now like to take a degree may apply for exemption from this paper.

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