TTK University of Applied Sciences
TTK University of Applied Sciences
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Curriculum subjectFinancial Accounting and Management
| Subject |
| Subject code |
TLM385 |
| Subject name |
Financial Accounting and Management |
| Credit points |
3 ECTS |
| Grading method |
Exam |
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| Curriculum subject |
| Curriculum |
2015 FOR |
| Study year |
1 |
| Semester |
Fall semester |
| Subject type |
Optional |
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Subject loads
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| Lecture |
32 |
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| General description |
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| The course deals with the application of financial and non-financial information in planning, valuation, purpose-oriented use of resources and decision making by covering the following topics: the financial statement analysis; the use of accounting information in decision making, the job, process and activity based costing, the cost-volume-profit analysis; the use of cost information in decision making; financial planning and budgeting. |
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| General aim |
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| Course objective: to give the theoretical knowledge and practical skills necessary for the usage of managerial accounting models and methods. |
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| Aim |
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Upon successful completion of the programme the student will:
- understand the role of managerial accounting in company management
- understand the aims and tasks of managerial accounting
- know the methods of managerial accounting
- be able to organise managerial accounting in a company
- be able to apply the basic methods of managerial accounting
- be able to evaluate the financial health of a company
- be able to prepare budgets |
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| Form description |
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| The lectures, team work, self-exercises |
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| Literature |
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Teearu, A Ettevõtte finantsjuhtimine. Tallinn, Pegasus, 2005
• Eamets, R. ja teised. Sissejuhatus majandusteooriasse. Tartu, 2005
• Bragg, S.M. Uus finatsjuhtimise käsiraamat. OÜ Fontese, 2005
• Stelmak, I Juhi ja ettevõtja raharaamat. 1. osa Tallinn Six Apples, 2013
• Rünkla, J. Ärianalüüs. Tallinn. Külim, 2003
• Kõomägi, M Ärirahandus. Tartu, 2009
• Zirnask, V. Strateegiline finantsjuhtimine. Tln, Äripäeva kirjastus. 2008
• Vance,D.E Financial analysis and decisions making.McGraw-Hill, 2003
• Loengumaterjalid
• Ettevõtteportaal www.aktiva.ee
• Statistikaamet:www.stat.ee; www.eurostat.ee |
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| Replacement Subjects |
| TLM288
Financial Management |
| TLM003
Basics of Accounting |
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| Current rounds |
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| Financial Accounting and Management KTK51/61 |
| Financial Accounting and Management KTL51/61 |
| Financial Accounting and Management TK51/61 TL51/61 |
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