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Advanced Financial Accounting SPEC: Financial analyst FAM3SE04FA-Z19
Semestr zimowy 2019/2020
Konwersatorium, grupa nr 1

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Przedmiot Advanced Financial Accounting SPEC: Financial analyst FAM3SE04FA-Z19
Zajęcia Semestr zimowy 2019/2020 (2019Z) (zakończony)
Konwersatorium (K), grupa nr 1 [pozostałe grupy]
Termin i miejsce:
każdy piątek, 8:00 - 9:55
sala 226 (TOEIC)
Vistula University jaki jest adres?
Terminy najbliższych spotkań: Wszystkie zajęcia tej grupy już się odbyły - pokaż terminy wszystkich spotkań.
Liczba osób w grupie: 27
Limit miejsc: (brak danych)
Zaliczenie: Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Prowadzący: Małgorzata Smoleń-Bojańczyk
Literatura: (tylko po angielsku)

International Accounting Standards

International Financial Reporting Standards

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

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

M.Bojańczyk, Managers and the owners on capital market, crisis in company management, SGH, Warszawa 2010.

Zakres tematów: (tylko po angielsku)

1.Fixed (Non-current) Assets

a) Accounting for the Acquisition of Fixed Assets

b/ Valuation of Assets at Fair Values –

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) Tax (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. Investments and its accounting

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) 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.

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 ;

Metody dydaktyczne: (tylko po angielsku)

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

2. 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.

SKILLS:

1. Student is able to plan and organize his/her own work and personal development based on the rule of preserving the work-life balance, selecting a specialty and taking part in the selection of lectured subjects, including planning and organizing his own business

2. Student is able to communicate in a multicultural environment in the language of instruction and a chosen foreign language at B2 CEFR level,

3. Student is able to provide ethical solutions to basic financial problems in an enterprise (conscientiously and reliably) based on quantitative and qualitative methods by, among others, selecting and duly documenting appropriate information

Metody i kryteria oceniania: (tylko po angielsku)

Activity during the classes - 20 %

Final Exam - 80 %

Uwagi:

FA-M3SE/RAF/1

Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.