ECTS
ECTS Course Catalogue
Course details
Course code: NWSS10053o13Semester: 2013/2014 summer
Name: Enterprises accountancy
Major: Commodity Science
Study Type: first cycle
Course type: compulsory
Study Semester: 6
ECTS points: 2
Hours (Lectures / Tutorials / Other): 15 / 15 / 0
Lecturer: dr inż. Lech Paczkowski
Language of instruction: Polish
Learning outcomes: In the course of the course students become familiar with legal basis of accountancy , the rules of correctness, the rules of correct accountancy, the rules of economic records in balance and account book (fixed assets and stock records, as well as expenditure and incomes). They also acquire knowledge of the rules regarding making basic financial reports and its analysis– balance sheet assets and accountancy dealing with expenditure and incomes and the rules of taxation and its records.
Competences: Completing the course students will get to know the rules governing accountancy and they will possess knowledge and skills in the field of making accountancy statements of financial operations on balance sheet accounts and non – balance sheet accounts, opening and closing accounts,balance calculation, preparing balance sheet assets and their analysis, depreciation calculation and and determiation of VAT and CIT income taxes, as well as be able to make use of financial statements of enterprises to assess current economic – financial situation of particular units.
Prerequisites: no prerequisites
Course content: Accountancy as information system of enterprises and the basis of economic decisions. Characteristics of balance elements and their application in financial analysis of enterprises. Economic operations and their effect on balance components. Quantity account and financial account, account structure and the rules of posting accounts, the rule of double – entry bookkeeping system and single – entry bookkeeping system, the rules of fixed assets register and fixed assets remission. Classification and making profit and loss account, determination of financial result, as well as VAT and CIT taxes.
Recommended literature: 1.Kiziukiewicz T. (pod red.) 1998. Rachunkowość, Eksport. Wyd. i Doradztwo, Wrocław. 2.Cebrowska T. (pod red.) 2006. Rachunkowość finansowa i podatkowa. PWN Warszawa. 3.Kiziukiewicz T., Sawicki K.. Pałka M. 2002. Rachunkowość jednostek od 1.01.2002. Ekspert Wyd. i Doradztwo, Wrocław. 4.Prymon K., Węgrzyn A. 2007. Rachunkowość finansowa – zbiór zadań. Wyd. Uniwersytet Przyrodniczy we Wrocławiu. 5.Nowak E. 2004. Rachunek wyników. Wyd. Defin, Warszawa. 6.Sawicki K. 1996. Podstawy rachunkowości. PWN Warszawa.
Assessment methods: Lectures: written exam, minimum scope - 60%. Classes: two tests as the basis of acquiring credits
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