ECTS
ECTS Course Catalogue
Course details
Course code: RESS10276o14Semester: 2014/2015 summer
Name: Accounting
Major: Economics
Study Type: first cycle
Course type: compulsory
Study Semester: 2
ECTS points: 3
Hours (Lectures / Tutorials / Other): 15 / 15 / 0
Lecturer: dr Krzysztof Prymon
Language of instruction: Polish
Learning outcomes: KNOWLEDGE: He or she has special knowledge inclusive of finanse and accounting and cost accounting for engineers. It contains principles of financing and investment and methods of evaluation of investment projects, legal bases of accountancy, business operations and evaluation of cost and effects managing the production factors. SKILLS: -The student can adopt basic principles of finance and accountancy to manage the business organizations to make decision on financing and to prepare related documents. -The student possesses capability of managing the organization to manage the investments to set targets concerned with technology of management and finance the transfer of technology and innovations and to prepare and present appropriate reports. -Posseses capabilty of understanding basic economic processes and to manage them.
Competences: He or she is conscious of an importance of continuing education and improvement of knowledge concerning management and engineering of agricultural production. The student understands the need of life long learning to enrich capabilities earned during studies. - He or she can think and act in entrepreneurial way in the field of tasks concerned with management and engineering of agricultural production.
Prerequisites: Microeconomics
Course content: 1. Accounting as information system of the company`s. Financial accounting- rules and accounancy law. 2. Balance sweet- assets and liabilites characteristics. Financial statements- full and part 3. Economic balance operation and results.Principles of function of accounts, plan of accounts. Revenues and costs in accountancy 4. Calkulations of costs and revenue. 5. Calculations of wages and salary 6. Evidence of inventory (Stock). 7. Evidence and valuation of fixed assets. Depreciation 8. Evidence of equity and provisions. 9. Financial results. 10. Financial statements.
Recommended literature: Gierusz B. Podręcznik do samodzielnej nauki księgowania Wyd. ODiDK Gdańsk 2009, Matuszewicz J. Rachunkowość od podstaw Wyd. Finanse-serwis Warszawa 2008, Prymon K., Węgrzyn A. Rachunkowość finansowa zbiór zadań. Wydawnictwo Uniwersytetu Przyrodniczego we Wrocławiu 2007.
Assessment methods: Knowledge: Written exam Skills: Evaluation of independently prepared analyses in written form, written test Societal competencies Evalution of active participation in group projects
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