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.

Koordynatorzy przedmiotu

Katarzyna Szortyka

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.

Kryteria oceniania

Attendance and activity during lectures and exercises is obligatory.

EXERCISES (U1)
The final grade for exercises (U1) is based on completion of SAP tasks during classes (points collected each class) – 100% of the U1 grade.
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%

LECTURES (W1)
The lecture component (W1) may be completed in one of the following forms: Option A or Option B.

Option A: Individual topic assignment (paper + presentation)
- Paper/report on a chosen topic (with references and citations)
- PowerPoint presentation
- Oral presentation delivered during class.
The teacher approves the topic in advance to avoid duplication and ensure alignment with the course.

Assessment criteria (Option A):
- Content quality and accuracy (understanding of the topic, correct use of concepts/standards) – 40%
- Use of sources and referencing (reliable literature, proper citations, academic integrity) – 20%
- Structure and clarity (logical flow, well-formulated conclusions, coherence) – 20%
- Presentation delivery and communication (clear explanation, time management, ability to answer questions) – 20%.

Option B: Written exam (multiple-choice test) 20 questions, 1 point each (max. 20 points)

Assessment criteria (Option B):
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.

K1: Continuous evaluation
K1 is based on: attendance (K1) and in-class activity (K1)

In case of insufficient attendance (less than 60% of all exercise hours) and/or insufficient in-class activity, the student will be required to agree on an individual remedial plan with the course teacher.

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