Advanced Financial Accounting SPEC: Financial analyst
Informacje ogólne
Kod przedmiotu: | FAM3SE04FA-Z19 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Advanced Financial Accounting SPEC: Financial analyst |
Jednostka: | Kierunek-FiR |
Grupy: | |
Punkty ECTS i inne: |
5.00
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Język prowadzenia: | angielski |
Rodzaj przedmiotu: | obowiązkowe |
Tryb prowadzenia: | w sali |
Założenia (opisowo): | The main objective of the lecture is to introduce students to more advanced problems of Financial Accounting of Enterprises, Corporations |
Pełny opis: |
1.Fixed (Non-current) Assets a) Accounting for the Acquisition of Fixed Assets b/ Valuation of Assets at Fair Value – c/ Depreciation and Amortization and Impairment of FA d) Tax depreciation vs economical depreciation; e) Sales and liquidation of used fixed assets Standards : IAS 16, IAS 23, IAS 38, 2. Inventory (Stocks) and its recording a) Cost on inventory b) Methods of inventory’s valuation c) Cost of goods sold and its accounting d)Impairment loses and allowances on inventories in IAS 2 “Inventory” 3. Receivables: a) problems connected with area of receivables in the company; b) valuation and allowances on receivables – bed debt allowances/provisions; c) sales of problematic receivables ; d) Taxes (CIT /VAT) problems connected with receivables (bad debts); e) factoring; 4. Equity and activity financing : a) Bank credits and its accounting b) Owners Equity/ Capitals and its accounting; 5. Financial and operational leasing in financial accounting –IFRS 16 Leases 6. Accounting of Investments transactions a)short-term financial investments its valuation and presentation in financial statement in accordance to IFRS regulations; b) long -term financial investments its valuation and presentation in financial statement in accordance to IFRS regulations; 7. Problem of Unearned revenues/Deferred Charges a) legal regulations about unearned revenues and deferred charges b) recording of Unearned revenues/Deferred Charges’ transactions c) presentation in financial statement. 8. Impairment of assets in financial accounting (IAS 36) 9. Provisions and impairment of assets in financial accounting a) financial regulations about provisions and contingent assets b) calculation of provisions c) recording of provisions’ transactions. |
Efekty uczenia się: |
Graduate has advanced knowledge in the area of economic sciences, in particular finance and its place in the system of sciences, including the modern approach to creating finance - business relations and setting goals (building relationships, expert teams and results). Student has advanced knowledge of the contemporary theories of finance sciences, including application of these theories to build business strategies Student has advanced knowledge about the methods of establishing and running a business and methods of its financing as well as the use of advanced methods of improving efficiency, including effective financing of an innovative organization. |
Metody i kryteria oceniania: |
Activity during the classes - 20 % Final Exam - 80 % |
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: | Małgorzata Smoleń-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 |
Zajęcia w cyklu "Semestr zimowy 2020/2021" (zakończony)
Okres: | 2020-10-01 - 2021-02-19 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 godzin
|
|
Koordynatorzy: | Małgorzata Smoleń-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.