Advanced financial accounting 1155-12-F21-0-AdFAc

Individual topics are discussed according to the following scheme (W1, U1):

1. Sales and Distribution (SD) - to understand and perform an integrated order-to-cash cycle.

2. Materials Management (MM) - to understand and execute an integrated procurement process.

3. Financial Accounting - Asset Accounting (FI-AA): integrated process of asset accounting from the procurement to the retirement of an asset.

4. Financial Accounting - Accounts Payable (FI-AP): vendor master data, GL Accounts, transfer of funds, invoice receipt, accounts balances, reconciliation, post payment, financial statement.

5. Financial Accounting - Accounts Receivable (FI-AR): customer master data, customer invoice, customer balances, incoming payment.

6. Financial Accounting - Investment Management (FI-IM): planning of a measure request, continue with the planning of the investment and end with a first acquisition via an associated internal order.

7. Enterprise Asset Management (EAM) - to understand and perform an integrated maintenance process.

Całkowity nakład pracy studenta

1. Contact hours with a teacher: - participation in lectures – 15 hours - participation in exercises – 15 hours - consultations – 20 hours 2. Self-study hours: - preparation for exercises – 15 hours - preparation for lecturers – 10 hours 3. Self-preparation for: - passing exercises – 10 hours - passing exam – 15 hours Alltogether: 100 hours (4 ECTS)

Efekty uczenia się - wiedza

W1: Student is familiar with advanced terms in scope of financial accounting (related to assets, liabilities and result items) – K_W01.

Efekty uczenia się - umiejętności

U1: Student can valuate and record economic operations related to advanced selected positions of assets and liabilities, as well as results items. – K_U06.

Efekty uczenia się - kompetencje społeczne

K1: Student tends to enlarge the knowledge related to advanced financial accounting – K_K01.

Metody dydaktyczne

Expository teaching methods: - informative lecture, description – Power Point presentation of theoretical issues and practical examples, case study. Exploratory teaching methods: - practical – solving of practical cases, discussion, group work - workshops in the computer lab using a computer system SAP S/4Hana.

Wymagania wstępne

Before attending this course student should graduate the following courses: Financial Accounting, Taxation and Tax Law.

Koordynatorzy przedmiotu

Katarzyna Szortyka

Kryteria oceniania

There is a separate assessment for lectures and exercises.

Lectures:
W1: written exam – multiple choice test of 20 questions +++
Fail (2) – less than 12 points
Satisfactory (3) – 12 points
Satisfactory plus (3+) – 13-14 points
Good (4) – 15-16 points
Good plus (4+) – 17-18 points
Very good (5) – 19-20 points

Exercises (U1):
1) fulfilment of tasks during classes (student collects points for tasks on each class) - 70% impact on the grade of classes +++
2) preparing a presentation (PPT) on a chosen topic and presenting it to the group during classes - 30% impact on the grade of classes +++
Fail (2) – below 60%
Satisfactory (3) – below 68%
Satisfactory plus (3+) – below 76%
Good (4) – below 84%
Good plus (4+) – below 92%
Very good (5) – below 100%

K1: continuous evaluation +++
- activity – K1
- attendance – K1

K1: attendance and activity during exercises. In case of not sufficient attendance (less than 60% of all exercise hours) and activities, student will have to prepare a paper on given subject

Praktyki zawodowe

n/a

Literatura

1. T. Christensen, D. Cottrell, C. Budd, Advanced Financial Accounting, McGraw-Hill, 2018.
2. A. Weiss Lawrence, Accounting for Fun and Profit, Business Expert Press, New York 2017.
3. P. Atrill, E. McLaney, Accounting and Finance for Non-Specialists, Pearson, Harlow 2017.
4. S. Gangwar, D.K. Gangwar, Financial Accounting, Himalaya Pub. House, Mumbai India 2009.
5. J. Sittle, B. Wearing, Financial Accounting, Sage, London 2008.

Training materials to SAP S/4HANA

Więcej informacji

Dodatkowe informacje (np. o kalendarzu rejestracji, prowadzących zajęcia, lokalizacji i terminach zajęć) mogą być dostępne w serwisie USOSweb:

Strona przedmiotu 1155-12-F21-0-AdFAc w USOSweb