ECTS
ECTS Course Catalogue
Course details
Course code: NTSN10352o16Semester: 2016/2017 winter
Name: Banking
Major: Food Technology and Nutrition
Study Type: first cycle
Course type: compulsory
Study Semester: 7
ECTS points: 1
Hours (Lectures / Tutorials / Other): 5 / 10 / 0
Lecturer: dr inż. Lech Paczkowski
Language of instruction: Polish
Learning outcomes: Knowledge: Student possesses knowledge on the record of economic legacy is familiar with the principles of financial accounting and recording of economic processes. Skills: Student is able to apply the principles of financial accounting, as well as to record and analyze economic processes.
Competences: Social competences: Student can think and act in an entrepreneurial way
Prerequisites: Basics of economics, microeconomy
Course content: Information system of accounting. The range and the principles of correct accounting. Accounts..Recording of economic processes .Balance sheet assets and income and loss account. Costs and income in accounts. Types of balance sheet operations.Financial reporting.
Recommended literature: 1.Kiziukiewicz T. (pod red.), 2000. Rachunkowość. Zasady prowadzenia w jednostkach gospodarczych. Wydaw. i Doradztwo Ekspert, Wrocław; 2.Matusewicz J., Matusewicz P. 2003. Rachunkowość od podstaw. Wyd. Finanse -–Serwis, Zespół Dorad. Finans. Księg. Warszawa; 3.Maciejewska J. 2000. Rachunkowość finansowa. Wyd. Szkolne i Pedagogiczne S.A. Warszawa; 4.Nowak E. 2001. Rachunkowość kosztów przedsiębiorstwa. Wydaw. i Doradztwo Ekspert, Wrocław; 5.Olechowicz J. 2002. Podstawy rachunkowości Vademecum rachunkowości. Difin, Warszawa.
Assessment methods: Knowledge: written examination, classes – acquiring credits, Skills: practical classes on bookkeeping operations, closing accounts , calculation of the financial result. Social competences: the assessment of accounting in the process of making economic decisions.
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