Accounting, Controlling - BMEGT35MSM8000-00

Teaching the subject will get the students acquainted with the goals and tasks of accounting and controlling. As a result, they learn accounting tools and methods and gain basic knowledge in analysing income and financial state of the company.

1. Students can
2. • understand and demonstrate accounting principles;
3. • classify accounts as either asset, liability, owner's equity, revenue, or expense;
4. • prepare financial statements (income statement and balance sheet);

1. Students are able to
2. • plan and organize independent learning;
3. • comprehend and use the professional literature of the topic;
4. • analyze and record business transactions;
5. • prevent, identify, or solve problems with equipment, including computers and other technologies.

1. Students
2. • specify goals and constraints, generate alternatives, consider risks and evaluate and choose
3. the best alternative;
4. • collaborate with their instructors and student mates;
5. • during the learning process;

1. Students
2. • exert a high level of effort and persevere toward goal attainment;
3. • are open to accept reliable critical remarks;
4. • collaborate with other students in performing assignments during the learning process;
5. • are able to make independent decisions.

Lectures, and written communication, use of ICT tools and techniques, home assignment. Students will submit assignments, including quizzes, throughout the semester based on the course content presented in that as-signment. Students will complete hands-on, application exams using accounting forms.

• Tankönyvek, jegyzetek, letölthető anyagok
• • Böcskei Elvira: Vezetői számvitel BME jegyzet
• • Literature: P. Marriottt, J.R. Edwards &Hj Mellet: Introduction to Accounting 3rd Edition
• • Larry M. Walther – Christopher J. Skousen: Managerial and Cost Accounting 2009.

Assessment of the learning outcomes described under 2.2. is based on written mid-term tests ("summarizing study performance test") and optional home assignments.Type of assessment: mid-term grad.

The complex written assessment of knowledge and skill competencies of the subject is based on two mid-term tests during the semester. The tests focus on practical adaptation of the knowledge students gained in the learning process, which does not exclude testing theoretical knowledge. The parts of the learning material for the tests are selected by the lecturer of the subject. Working time for test writing is 90 minutes/test. - Partial study perfprmance assessmnet (optional home assignment): The complex written assessment of knowledge, skill, attitude, independence and responsibility competencies of the subject is based on two mid-term tests during the semester and an optional home assignment done individually. The content, requirements, submission deadline and assessment of the home assignment are given by the lecturer.

• Summarizing study performance test: 100
• Optional home assignment (+ 10 marks added to the marks reached (may improve the grade): 10

If the sudent cannot achieve the minimum requirement by retake, they can make the second attempt to write the contracted test provided they have paid the fee according to the rules

Consulted with the Faculty Student Representative Committee, approved by the Vice Dean for Education, valid from: 04.11.2024.

Timing of the topics may be affected by calendar or other circumstances in each semester.