Corporate Finance and Accounting

obowiązkowe

The main objective of the lecture and classes is to introduce students to different aspects of corporate finance and financial accounting.

1. The concept of corporate finance and financial management

2. Sources of financing of the business entities

3. Types of risk in the enterprise in different areas of business activity

4. Functions of Accounting , Definition and range of financial accounting . Regulations of Accounting (IAS/IFRS)

5. Risk and income:

- Return rate and cost of capital

- Cost of capital in various forms of financing

- Average weighted cost of capital

6. Company's working capital:

- Structure and working capital cycle

- Cash management

- Policy of receivables and liabilities of the company

7. Fixed assets and their recording recognition:

- Structure of fixed assets

- Recording of fixed assets’ transactions

8. Current assets and their recording recognition:

- Structure of current assets

- Recording of current assets’ transactions

9. Settlements accounting:

- Classification of the settlements

- Recording and valuation of receivables

10. Capitals, funds, provisions - classification and recording

11. Liabilities - classification and recording

12. Financial statements and its elements, preparing and examination of financial statements - The Income Statement, Balance sheet, Cash flow,

M.Bojańczyk, Corporate Accounting in the Unstable World,AFiB Vistula, Warsaw 2017

Selected accounting standards: (International Accounting Standards

International Financial Reporting Standards)

„Accounting for Business Studies” by Aneirin Sion Owen; Manchester Metropolitan University;

M.Bojańczyk, Managers and owners on the capital market, crisis in company management, Warsaw School of Economics, 2010

KNOWLEDGE:

1. Student knows the methods of financing, setting up and running a business and understands the importance of effective organization, financing, keeping business records, accounting, reporting and conducting analysis of financial data as well as the principles of industrial property protection and copyright

2. Graduate has the basic knowledge about economic sciences, in particular economics, finance and management, as well as their place in the system of sciences and relations to other sciences

3. Student has the basic knowledge about contemporary theories of finance science and the existing relationships between them as well as analysis methods used in finance, including sources of information

Final exam 90%

Activity during the class 10%