Corporate financial statements 1155-12-F21-CF-CFSt

The aim of the Corporate Financial Statements course is to develop knowledge and skills in understanding and applying national and international regulations and the theoretical framework in the preparation of financial statements. The course begins with the conceptual framework for financial reporting and the fundamental bases of accounting system. The main part of the course covers the reporting of financial information for single companies and for groups.
In Corporate Financial Statements course two methods of teaching: lectures and tutorials are used. It is connected with a practical aspect of this subject. Certain issues presented during the lecture are later analysed during tutorials.

Topics covered:
1. Basic accounting concepts W1
2. Financial Statement Reporting W1
3. Balance sheet W1, K1, U1
4. Profit and loss account W1, K1, U1
5. Cash flow statement W1, K1, U1
6. Statement of Shareholders’ Equity W1, K1, U1
7. Additional elements in corporate reporting W1

Całkowity nakład pracy studenta

Contact hours with teacher: - participation in lectures – 15 hrs - participation in tutorials – 15 hrs - consultations – 15 hrs Self-study hours: - preparation for tutorials – 15 hrs - preparation for examination – 15 hrs Altogether: 75 hrs ( 3 ECTS)

Efekty uczenia się - wiedza

Student W1: has in-depth knowledge and investigates - from the perspective relevant to Finances and Accounting - economic processes taking place in institutions and their environment presented in financial statements – K_W05

Efekty uczenia się - umiejętności

Student U1: is able to prepare the necessary information in the form of financial statement to be applied in decision-making processes – K_U03

Efekty uczenia się - kompetencje społeczne

Student K1: has knowledge and skills enabling to obtain and use the information presented in financial statements – K_K01

Metody dydaktyczne

Expository teaching methods: - informative lecture, description – Power Point presentation of theoretical issues and practical examples. Exploratory teaching methods: - practical – solving practical cases/ exercises concerning financial statements.

Metody dydaktyczne podające

- wykład informacyjny (konwencjonalny)
- wykład konwersatoryjny

Metody dydaktyczne poszukujące

- ćwiczeniowa

Wymagania wstępne

not applicable

Koordynatorzy przedmiotu

Ewa Chojnacka-Pelowska

Kryteria oceniania

Assessment methods:
- written examination – U1
- test – W1
- activity – K1
- attendance – K1

Assessment criteria:
Lecture: written test containing 15 open and closed questions.
W1 - 15 questions - test +++

Tutorials:
Written examination containing practical cases that cover U1.
U1 – written examination +++

K1 – Attendance and activity during tutorials. In case of not sufficient attendance (less than 60% of all exercise hours) and activity student will have to prepare a paper on a given subject.
fail- (2) less than 60 %
satisfactory- (3) 60% ≤ X < 68%
satisfactory plus- (3+) 68% ≤ X < 76%
good – (4) 76% ≤ X < 84%
good plus- (4+) 84% ≤ X < 92%
very good- (5) 92 % ≤ X

Literatura

1. Financial accounting : international financial reporting standards / Walter T. Harrison Jr., Charles T. Horngren, C. William (Bill) Thomas, Wendy M. Tietz, Themin Suwardy. Prentice Hall, Inc. 2018.; Eleventh edition, global edition.
2. Wiley IFRS 2015 : interpretation and application of international financial reporting standards / Chaudhry, Asif, author. 2015; 12th ed.
3. F. Lessambo, Financial Statements: Analysis and Reporting, Cham: Springer International Publishing 2018, ISBN: 9783319999838.

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-CF-CFSt w USOSweb