ACCOUNTING - BMEGT35A410

Objectives: Teaching the subject will get the students acquainted with the goals and tasks of accounting, controlling and tax.. 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, valuation, measurement and recording of the most common business transactions and the preparation of accounting statements.

1. understand and demonstrate accounting principles;
2. classify accounts as either asset, liability, owner's equity, revenue, or expense;
3. prepare financial statements (income statement and balance sheet);
4. process financial data, analyze source documents and transactions and decide what accounts are involved.

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

1. are open to learning about and adapting to innovations in the field of accounting;
2. collaborate with their instructors and student mates;
3. during the learning process;
4. gain knowledge and information, take use of ICT tools.

1. are able to work hard;
2. are open to accept reliable critical remarks;
3. collaborate with other students in performing assignments during the learning process;
4. are able to make independent decisions.

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

• Böcskei Elvira – Solt Eszter: Számvitel alapjai 2018
• 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 two written mid-term tests ("summarizing study peformance test") and optional home assignment. Type of assessment: mid-term grad.

A. Detailed description of mid-term performance assessments: - 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, require- ments, submission deadline and assessment of the home assignment are given by the lecturer.

• Summarizing study performance test 1: 50 pont (50%)
• Summarizing study performance test 2: 50 pont (50%)
• total: 100 pont (100%)
• Optional home assignment: + 10 pont az elért pontokhoz hozzáadódik (az ered- ményt javíthatja)

Thera are no extra criteria for the signiture, according to TVSZ.

- As neither of mid-term tests determines pass marks, they cannot be retaken or made up for separately; students can retake or make up for it only in the form of one contracted test paper during make-up period free of charge. In case of retake better result is considered in grading. - 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: 08.11.2021.

Subject includes the topics detailed in the course syllabus to ensure learning outcomes listed under 2.2. can be achi- eved. Timing of the topics may be affected by calendar or other circumstances in each semester.