Школа инноватики и предпринимательства НИУ ВШЭ

Кто читает:: Школа инноватики и предпринимательства (Учебные подразделения)

Статус:: Маго-лего

Когда читается:: 1, 2 модуль

Преподаватели

Гайнутдинова Амина Ринатовна

Кондрахина Олеся Сергеевна

Шурчкова Татьяна Сергеевна

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Abstract

The Course develops background for understanding and reading companies’ financial reports and assessing company’s financial position and making managerial decisions. The Course covers basic concepts of modern financial reporting and techniques of management accounting. It provides basic knowledge in preparing, processing and interpreting the data about business transactions for different types of external as well as internal investors, management and other accounting information users. The Course consists of lectures, seminars, case studies and self-study. It is a three-months course designed to prepare students for the “International Corporate Finance” course.

Learning Objectives

The Course is focused on developing skills required for preparing and analyzing companies’ financial statements and data for decision-making purposes. Special attention is devoted to the conceptual basis of accounting, the basic accounting rules for recording business operations, assets and liabilities, the methodology of preparing accounting reports, and the requirements for their contents.

Expected Learning Outcomes

To be able to apply a set of accounting concepts to understand annual financial reports of different corporations
to be able to calculate financial ratios to assess finance position
to apply managerial accounting analytical tools for internal control, pricing and developing different budgets for financial planning purposes
to understand the basic accounting rules for recording business operations, assets and liabilities, the methodology of preparing accounting reports, and the requirements for their contents
to develop skills required for preparing and analyzing companies’ financial statements and data for decision-making purposes

Course Contents

Introduction to The Course. The Scope of Accounting.
Basic Accounting Elements and Accounting Equation. Double entry.
Accounting process. Recording business transactions
Preparing financial statements
Accounting for assets (current and non-current)
Debt and Equity finance
Cashflow statement
Financial Statements analysis (ratios)
Finanсial Statements compilation (mock exam)
Managerial accounting: classifying costs, costing methods
CVP analaysis
Cost allocation
Budgeting
Capital budgeting (Investment apparisal)
Revision (Final exam)

Assessment Elements

Participation
Home assignments
Midterm (MOCK EXAM)
Case study
Final exam

Interim Assessment

2026/2027 2nd module
0.3 * Midterm (MOCK EXAM) + 0.1 * Case study + 0.4 * Final exam + 0.1 * Home assignments + 0.1 * Participation

Authors

Shurchkova Tatiana Sergeevna
Kondrakhina Olesia Sergeevna

Introduction to Financial and Managerial Accounting