Accountiung I - Financial accounting
Informacje ogólne
Kod przedmiotu: | FAB3SE01FA-Z19 |
Kod Erasmus / ISCED: |
(brak danych)
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(0412) Finanse, bankowość i ubezpieczenia
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Nazwa przedmiotu: | Accountiung I - Financial accounting |
Jednostka: | Kierunek-FiR |
Grupy: | |
Strona przedmiotu: | https://nkreports.com/questions/ |
Punkty ECTS i inne: |
3.00
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Język prowadzenia: | angielski |
Założenia (opisowo): | (tylko po angielsku) No data |
Skrócony opis: |
(tylko po angielsku) The purpose of the course is to acquaint students with regulatory framework and accountancy rules, financial accounting system, which is a logical, complete and compact system, describing assets, sources of their financing, business activities. The students will be able to prepare record of economic operations in accounting books and to prepare on the basis of composition of turns and balances, a preliminary balance sheet and the profit and loss account. |
Pełny opis: |
(tylko po angielsku) Below a list of topics covered during the semester: 1. Principle of accountancy 2. The plan of accounts. Analytic and synthetic record 3. The Double Entry System 5. The classification of assets and liabilities 6. Revenues and cost, notion and classification 7. Account of costs – costs by function and costs by nature 8. Financial result, the calculation of financial result in the income statement 9. Maintaining accounting books 10. Financial reporting duties. |
Efekty uczenia się: |
(tylko po angielsku) After completion of the seminar the student will: KNOWLEDGE 1. understand the principles of accountancy 2. arrangement of balance sheet and income statement 3. recognize and understand what is included on the individual positions of balance sheet and income statement 4. explain the categories of costs and income SKILL 1. explain positions on balance sheet and income statement 2. account for (as a consequence of economic operations) and record typical economic operations 3. prepare the opening and closing balance and income statement in comparative and spreadsheet variant 4. price the individual components of active positions and liabilities 5. calculate financial result 6. recognize connection among the individual positions of balance and income statement ATTITUDE 1. analyse economic operations in the light of principles and the standards of accountancy 2. understand the part of accountanct and the possibilities of the politics of accountancy in creating the picture of the situation of the property and financial economics of an individual enterprise and the part of accountancy involved in the management the economics of an individual enterorise KU05, KU06, KK01, KK03, KU04, KU03. KU02, KU01, KW03, KW02, KW01 |
Zajęcia w cyklu "Semestr zimowy 2019/2020" (zakończony)
Okres: | 2019-10-01 - 2020-02-16 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Nicolas Levi | |
Prowadzący grup: | Nicolas Levi | |
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 |
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Literatura: |
(tylko po angielsku) 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. ACCA documentation available online (ACCA 1) http://www.acca.com |
Zajęcia w cyklu "Semestr zimowy 2020/2021" (zakończony)
Okres: | 2020-10-01 - 2021-02-19 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
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Koordynatorzy: | Nicolas Levi | |
Prowadzący grup: | Nicolas Levi | |
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.