Advanced Topics in Financial Accounting
BASIC DATA
course listing
A - main register
course code
TAF1110
course title in Estonian
Finantsarvestuse süvakursus
course title in English
Advanced Topics in Financial Accounting
course volume CP
4.00
ECTS credits
6.00
to be declared
yes
fully online course
not
assessment form
Examination
teaching semester
autumn
language of instruction
Estonian
English
The course is a prerequisite
Study programmes that contain the course
code of the study programme version
course compulsory
no
Structural units teaching the course
MM - Department of Business Administration
Timetable link
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Aine eesmärk on anda teadmisi finantsarvestusest keerulisemates situatsioonides (suur ettevõte, keerulised tehingud).
course aims in English
The aim of this course is to provide students with knowledge of advanced financial accounting concepts, methods and accounting procedures.
learning outcomes in the course in Est.
Õppeaine läbinud üliõpilane:
1) selgitab finantsarvestuse ja -aruandluse regulatsiooni ning finantsarvestusealast terminoloogiat;
2) rakendades finantsarvestuses kasutatavaid meetodeid, kajastab majandussündmuseid, lähtudes IFRS-ist;
3) koostab raamatupidamise aastaaruande põhiaruandeid;
4) tõlgendab finantsaruandeid;
5) koostab ja hindab raamatupidamise sise-eeskirja.
1) selgitab finantsarvestuse ja -aruandluse regulatsiooni ning finantsarvestusealast terminoloogiat;
2) rakendades finantsarvestuses kasutatavaid meetodeid, kajastab majandussündmuseid, lähtudes IFRS-ist;
3) koostab raamatupidamise aastaaruande põhiaruandeid;
4) tõlgendab finantsaruandeid;
5) koostab ja hindab raamatupidamise sise-eeskirja.
learning outcomes in the course in Eng.
After completing this course, the student:
1) explains the regulations of financial accounting and reporting as well as the terminology related to financial accounting;
2) applies the methods used in financial accounting to record economic events based on IFRS;
3) prepares the main reports of the annual accounts;
4) interprets financial reports;
5) drafts and evaluates the internal regulations of accounting.
1) explains the regulations of financial accounting and reporting as well as the terminology related to financial accounting;
2) applies the methods used in financial accounting to record economic events based on IFRS;
3) prepares the main reports of the annual accounts;
4) interprets financial reports;
5) drafts and evaluates the internal regulations of accounting.
brief description of the course in Estonian
Finantsaruannete koostamise üldmetodoloogilised põhimõtted, eeldused ja piirangud. Finantsaruandluse rahvusvahelised standardid ning kontseptuaalne raamistik. Finantsaruanded ja info avalikustamine: hetkeolukord ja arengusuunad. Käibevarade ja põhivarade arvestus: süvakäsitlus. Kohustiste ja omakapitali arvestus: süvakäsitlus. Tulu kajastamine. Finantsseisundi aruanne, koondkasumiaruanne, rahakäibe aruanne ja omakapitali muutuste aruanne.
brief description of the course in English
International Financial Reporting Standards and conceptual framework for financial reporting. Financial statements and disclosure: current situation and development. Accounting for current and fixed assets. Accounting for liabilities and owners´ equity. Revenue recognition. Statement of financial position, statement of profit or loss and other comprehensive income, statement of cash flows and statement of changes in equity.
type of assessment in Estonian
Kodutööd (30%); kirjalik eksamitöö (70%).
type of assessment in English
Homework (30%); written exam (70%).
independent study in Estonian
Kodutööd, täiendava kirjanduse lugemine.
independent study in English
Home assignments.
study literature
Kieso, E.; Weygandt, J.; Werfield, T. Intermediate Accounting. IFRS edition. Wiley, 2020.
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lectures
2.0
lectures
-
practices
0.0
practices
-
exercises
2.0
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus
2025/2026 autumn
Monika Nikitina-Kalamäe, MM - Department of Business Administration
Estonian