MSP Accounting

The main objective of the lecture is to introduce students with the structure, the concepts and techniques of accountancy for Enterprises.

Topic 1

Categories of companies

Topic 2

The calculation of the profitability of a company

Topic 3

The fiscality in Poland

Topic 4

The Book of Revenues and Expenditures (BRE-KPiR)

Topic 5

The VAT declaration (VAT-7)

Topic 6

The calculation of the Depreciation&Amortization and its impact for SME

Topic 7

Other key-accounting documents for SME (Closing inventory, final VAT declaration,…)

Topic 8

The utilization of online softwares for SME accounting issues

Topic 9

Launching, running, and closing a self-employed company in Poland

1. Sołtys A. (2009), Accounting. Białystok: Wyższa Szkoła Finansów i Zarządzania.

2. Vernimmen P. (2011) Corporate Finance: Theory and Practice. London: John Wiley & Sons.

3. Accounting and Financial Reporting Guidelines for SME (levels 1 and 2)

http://unctad.org/en/Docs/iteteb20035_en.pdf

KNOWLEDGE

W1

Student has a basic knowledge related to companies and its financial documentation

Presentation, written exam

K_W18

W3

Knowledge of the metrics and methods used to critically appraise issuer performance on the basis of accounting data

Presentation, written exam

K_W06

SKILLS

U1

Can determine risks related to various financial documents.

Presentation, written exam

K_U14

U2

Capacity for critical appraisal of issuer performance on the basis of accounting data

presentation, written exam

K_U06

SOCIAL COMPETENCES

K1

Ability to formulate an opinion on issuer performance on the basis of accounting data

Presentation, written exam

K_K09

K 2

Can work in a team, both as a member and as a leader

Presentation

K_K02

Written exam

no data