Advanced financial accounting - spec: Accounting
Informacje ogólne
Kod przedmiotu: | FAM3SE16FA-Z17 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Advanced financial accounting - spec: Accounting |
Jednostka: | Akademia Finansów i Biznesu Vistula |
Grupy: | |
Punkty ECTS i inne: |
3.00
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Język prowadzenia: | angielski |
Pełny opis: |
1.Fixed (Non-current) Assets – 4H a) Accounting for the Acquisition of Fixed Assets b/ Valuation of Assets at Fair Values –IAS 16 c/ Depreciation and Amortization and Impairment of FA d) Tax depreciation vs economical depreciation; e) Sales and liquidation of used Fixed Assets 2. Inventory (Stocks) and its accounting -4 h c) Cost on inventory d) Methods of inventory’s valuation e) Cost of goods sold and its accounting f)Impairment loses and allowances on inventories in IAS 2 “Inventory” 3. Receivables: 6 h a) problems connected with receivables in company b) valuation and allowances on receivables – bed debt allowances; c) sales of problematic receivables ; d) Tax (CIT /VAT) problems connected with receivables (bad debts); 4. Equity and activity financing - 8 h a) Bank credits and its accounting b) leasing financial and operational in financial accounting –IAS 17 “Leases” c) Owners Equity/ Capitals and its accounting; 5. Investments and its accounting 5h a) Financial instruments IAS 32 “Financial Instruments :Presentation” b) IAS 39 “Financial Instruments :Recognition and Measurement” 6. Problem of Unearned revenues/Deferred Charges – 3h |
Literatura: |
International Accounting Standards International Financial Reporting Standards • „Accounting for Business Studies” by Aneirin Sion Owen; Manchester Metropolitan University; • Financial Accounting an International Introduction”, David Alexander, Christopher Nodes |
Efekty uczenia się: |
Student has a sound knowledge of the financial accounting, accounting more advanced problems, international accounting standards. Student has the ability to apply accounting principles, accounting and financial reporting, the use of accounting knowledge in operational and strategic decisions of companies and other organizations (business units) |
Metody i kryteria oceniania: |
Attendance and activity– =20 % Final Exam - 80 % |
Zajęcia w cyklu "Semestr zimowy 2017/2018" (zakończony)
Okres: | 2017-10-01 - 2018-02-15 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Mirosław Bojańczyk | |
Prowadzący grup: | Małgorzata Smoleń-Bojańczyk | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.