ACCOUNTING - BMEGT35BX4U001-00

Teaching the subject will get the students acquainted with the goals and tasks of accounting. As a result, they learn accounting tools and methods and gain basic knowledge in analysing income and financial state of the company. Objectives: • to get students acquainted with the accounting framework, general accounting principles and accounting regulation; • to make students understand what the main accounting elements: assets, liabilities, income, expense; • to familiarize them with the annual accounts, the balance sheet and the income statement; • to help students develop the capability to perform the basic accounting functions: the recognition, valua-tion, measurement and recording of the most common business transactions and the preparation of ac-counting statements.

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);
5. process financial data, analyze source documents and transactions and decide what accounts

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.

• •Ajánlott szakirodalom: • Becsei, Filyó, Lakatos, Mikáczó, Serföző, Stafira, Veres: A számvitel alapjai példatár és munkafüzet Saldó kiadó ISBN 9789636385767 • David Annand, Henry Dauderis& Tilly Jensen: Introduction to Financial Accounting – 2024 https://open.umn.edu/opentextbooks/textbooks/215

Assessment of the learning outcomes described under 2.2. is based on two written mid-term tests ("summarizing study peformance test") and optional home assignment. Type of assessment:midyear grade

- Partial study perfprmance assessmnet: 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. - 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 tests I. total: 50 marks/test (50%) Summarizing study performance tests II. total: 50 marks/test (50%) Total total: 100 marks/test (100%) Optional home assignment + 10 marks added to the marks reached (may improve the grade)

• Zárthelyi: 50
• Zárthelyi: 50

class attendance

The two combined academic performance assessments can be remedied or improved free of charge during the remediation period, and this applies for the first time.

Consulted with the Faculty Student Representative Committee, approved by the Vice Dean for Education, valid from: 07.07.2024.

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