Programme: Accounting Master’s Programme from 2019/20/Term 1
Subject Role: Compulsory
Recommended semester: 4
Objectives
The aim of the subject is to present the IT support of the company's accounting activities. Competence that can be acquired through the acquisition of the subject: with the knowledge of the IT tools and methods to be discussed, the students will be able to comprehensively support the business activities of the enterprise, to process the available information.
Academic results
Knowledge
- Students are aware of accounting activity of corporations,
- methods, processes for accounting to record the different economic events,
Skills
Attitude
- Students are open to learn about and adapt innovations in accountancy,
- collaborate with their instructors and peers during the learning process,
- gain knowledge and information,
- make use of ICT tools.
Independence and responsibility
- Students
- • are open to accept reliable critical remarks,
- • collaborate with other students in performing assignments during the learning process,
- • are able to make independent decisions,
- • are capable of making informed judgements in the accounting process,
- • can weigh the significance of their responsibilities and foresee the consequences of their decisions
Teaching methodology
Lectures, verbal and written communication, use of ICT tools and techniques.
Materials supporting learning
- Kötelező:
- 1. A kurzusok prezentációinak anyaga, ami a félév során folyamatosan fog feltöltésre kerülni.
- 2. Bőgel György: Üzleti elvárások – informatikai megoldások, HVG Kiadó, 2009
- 3. N. Anthony, Robert L Govindarajan, Vijay: Menedzsmentkontroll-rendszerek, Panem Kft, 2009
- Ajánlott:
- 4. Böcskei - Fabricius - Gácsi -etc.: Controlling-esettanulmányok, Saldo Kiadó, 2016
- Online hivatkozás(ok):
- 5. www.mce.hu
- Obligatory:
- 1. A kurzusok prezentációinak anyaga, ami a félév során folyamatosan fog feltöltésre kerülni.
- 2. Bőgel György: Üzleti elvárások – informatikai megoldások, HVG Kiadó, 2009
- 3. N. Anthony, Robert L Govindarajan, Vijay: Menedzsmentkontroll-rendszerek, Panem Kft, 2009
- Recommended:
- 1. Böcskei - Fabricius - Gácsi -etc.: Controlling-esettanulmányok, Saldo Kiadó, 2016
- Internet::
- 2. www.mce.hu
General Rules
Assessment of the learning outcomes described under 2.2. is based on a written exam.
Performance assessment methods
- The complex written assessment of knowledge and skill competencies of the subject is based on written exam at the end of the semester. The test focuses on practical adaptation of the knowledge students gained in the learning process, not excluding testing theoretical knowledge. The parts of the learning material for the tests are selected by the lecturer. Working time for test writing is 90 minutes, the maximal number of points is 100.
Percentage of performance assessments, conducted during the study period, within the rating
- Final written exam: 100
Percentage of exam elements within the rating
Conditions for obtaining a signature, validity of the signature
According to TVSZ.
Issuing grades
| % | |
|---|---|
| Excellent | >96-100 |
| Very good | 91-95 |
| Good | 81-90 |
| Satisfactory | 66-80 |
| Pass | 50-65 |
| Fail | <49 |
Retake and late completion
Correction and replacement is according to TVSZ.
Coursework required for the completion of the subject
| Nature of work | Number of sessions per term |
|---|---|
| Participation in contact lessons | 24x4=96 |
| Written learning material | 24 |
| Preparing for the exam | 30 |
| total | 150 |
Approval and validity of subject requirements
Topics covered during the term
The subject includes the topics detailed below to ensure that learning outcomes listed under 2.2. can be achieved. Timing of the topics may be affected by holidays or other circumstances in each semester.
| Lecture topics | |
|---|---|
| 1. | Possibilities of using IT tools to analyze financial statements. By what methods can the theoretical knowledge studied in the previous semesters be applied in practice? |
| 2. | Analyse a company's financial and financial position using simpler tools (spreadsheet software, such as Excel) and / or integrated systems (IT systems, such as Seneca software). |
| 3. | Application possibilities of different corporate management and ERP systems. Business management software for business. Their comparative study. |
| 4. | Management of issues, steps, tasks, problems and difficulties arising during the implementation of an IT system. |
| 5. | Analysis of the financial position of a company based on the financial statements of any company selected from the Central Registry Database using a spreadsheet system (Excel). |
| 6. | Analysis of the financial position of a company based on the financial statements of any company selected from the Central Registry Database using a spreadsheet system (Excel). |
| 7. | Solving a case study for beginner analysts using a spreadsheet system (Excel). |
| 8. | Solving a case study for intermediate analysts using a spreadsheet system (Excel). |
| 9. | Solving a case study for advanced analysts using a spreadsheet system (Excel). |
| 10. | Application possibilities of Software: Supporting company processes. Development of a reporting system, compilation of design data and recording in the system. |
| 11. | Application possibilities of software: Supplementing the report and design data recorded in the previous lesson with factual data. Analysis options using the software. |
| 12. | Application possibilities of the software: Preparation of graphs, preparation of management reports, explanations, supplementation with the results of analyzes prepared for managers. |
| 13. | Application possibilities of Software: Application of indicators. Project management. |
Additional lecturers
| Name | Position | Contact details |
|---|---|---|
| Dr. Ilyésné dr. Molnár Emese | ilyesne.molnar.emese@gtk.bme.hu |