Accounting 1155-12-M12-Accou
In Accounting 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.
The course covers both financial accounting and financial analysis topics. Accounting introduces concepts and principles based on a double-entry system in financial accounting. It includes accounting treatment of certain transactions, as well as, preparing and analysing financial statements.
Topics covered:
1. Basic accounting concepts W1, K1, U1
2. Accounting equations W1, K1, U1
3. Account and its classification W1, K1, U1
4. Recording transactions K1, U1
5. Financial statement reporting W1
6. A statement of financial position (balance sheet) as an element of financial statement W1, K1, U2
7. A statement of profit or loss as an element of financial statement W1, K1, U2
8. A statement of cash flows as an element of financial statement W1
9. Analysing and interpreting financial statement W1, K1, U2
Całkowity nakład pracy studenta
Efekty uczenia się - wiedza
Efekty uczenia się - umiejętności
Efekty uczenia się - kompetencje społeczne
Metody dydaktyczne
Metody dydaktyczne podające
Wymagania wstępne
Koordynatorzy przedmiotu
Kryteria oceniania
Assessment methods:
- written examination – U1, U2
- final test – W1
- activity – K1
- attendance – K1
Assessment criteria:
Lecture: written final test containing 15 open and closed questions.
W1 - 15 questions - exam +++
Additional points can be obtained for a presentation on a given topic.
Tutorials:
Written two examinations containing practical cases that cover U1, U2.
U1 – written examination "+++"
U2 – written examination "+++"
K1 – Attendance and activity during exercises. 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.
Grades:
fail- (2) less than 50 % of total points
satisfactory- (3) 50% ≤ X < 65%
satisfactory plus- (3+) 65% ≤ X < 75%
good – (4) 75% ≤ X < 85%
good plus- (4+) 83% ≤ X < 90%
very good- (5) 90 % ≤ X
Praktyki zawodowe
„not applicable”
Literatura
1. J.R. Dyson, E. Franklin, Accounting for Non-accounting Students, 2020 FT Prentice Hall, ISBN: 9781292286938
2. P. Atrill, E. McLaney, Accounting and Finance for Non-Specialists, 10/E, Pearson 2017, ISBN-10: 1292135603, ISBN-13: 9781292135601
3. D. Alexander, S.A. Zeff, R. Ignatowski, Global Financial Reporting. The Past, Present and Likely Future, Łódź 2018, ISBN : 9788363391614
4. E. Śnieżek et al. Financial accounting : key problems, examples, exercises, Łódź 2007, ISBN : 9788391677544
5. The Accounting Act of 29 September 1994 (consolidated text Journal of Laws of 2021, item 217, as amended)
Więcej informacji
Dodatkowe informacje (np. o kalendarzu rejestracji, prowadzących zajęcia, lokalizacji i terminach zajęć) mogą być dostępne w serwisie USOSweb: