Podstawy rachunkowości - przedmiot oferowany w języku angielskim 0300-ES1-2PRA#E
Ćwiczenia (CW) Rok akademicki 2019/20

Literature:

1. Weetman P.: Financial and management accounting, Pearson, 2016. XXIV.

2. Grabowski R.: Fundamentals of financial accounting, Warszawa, Warsaw School of Economics, 2015.

3. Horngren Ch. T.: Cost accounting, Pearson Education, 2015.

Aim of the course is:

- presentation of the scope and object of financial accounting,

- acquainting students with basic concepts, rules and current accounting regulations,

- acquainting students with the basic principles of recording economic transactions and developing practical skills in this field,

- providing students with basic knowledge of balance sheet valuation and principles of preparing financial settlements.

Exam - 70%

Tasks in group - 20%

Individual activity - 10 %

5,0 – from 90%

4,5 – from 82%

4,0 – from 75%

3,5 – from 67%

3,0 – from 60%

Lectures:

1. Entity’s sources of funding and resources and capitals. Basic polish financial statement (4h)

2. Basic principles of accounting – accounting operations and their types, accounting policies, example of an interim financial report (3h)

3. Financial asstes (2h)

4. Accounts of receivable and liabilities (4h)

5. Inventories (4h)

6. Fixed Property (4h)

7. Cost accounting (3h)

8. Product Costing and Manufacturing Accounting (3h)

9. Accounting financial result (3h)

Solving accounting tasks and examples using legal solutions (case study accounting)

Solving tasks in a group,

Individual activity