ECTS
ECTS Course Catalogue
Course details
Course code: NTSS10144o14Semester: 2014/2015 winter
Name: Accountancy
Major: Food Technology and Nutrition
Study Type: first cycle
Course type: compulsory
Study Semester: 7
ECTS points: 1
Hours (Lectures / Tutorials / Other): 12 / 12 / 0
Lecturer: dr Lech Paczkowski
Language of instruction: Polish
Learning outcomes: On completion of the course the student knows the essence and the need of keeping accounts in companies. Possesses knowledge about the rules of keeping record of the past economic activities as well as about the fundamental documents necessary for evaluating the economic results. The student obtaines knowledge about the capital of a firm and the range of economic analysis of a unit.
Competences: Completing the course makes it possible to record simple economic events, to create final documents and to evaluate the obtained results of running a firm within the range of a multi-criteria economic analysis of a company.
Prerequisites: basics of economics, microeconomics
Course content: The accountancy information system. Legal basis Range and principles of correct accountancy. Documantation of economic processes. Book-keeping. Methods and dates of stocktaking. Active and fixed assets. Clearing and accounting. Characteristics of costs and incomes in accounting books. Capitals. Funds and reserves. Financial recording.
Recommended literature: 1. Kiziukiewicz T. (pod red.), Rachunkowość. Zasady prowadzenia w jednostkach gopodarczych. Wydaw. i Doradztwo Ekspert, Wrocław 2000; 2. Matusewicz J., Matusewicz P., Rachunkowość od podstaw. Wyd. Finanse-Servis. Zesp. Dorad. Finans. Księg. W-wa 2003; 3. Maciejewska J., Rachunkowość finansowa, Wyd. Szkolne i Pedagogiczne SA, W-wa 2000; 4. Nowak E., Rachunkowość kosztów przedsiębiorstwa. Wydaw. i Doradztwo Ekspert, Wrocław 2001; 5. Olchowicz J., Podstawy rachunkowości. Vademecum rachunkowości Difin, W-wa 2002.
Assessment methods: Written exam, successful completion of classes.
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