ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Management
ECTS Credits
5 - RiAW
5 – ZP
1. Course name
Management accounting
2. Course description:
Lecture
Elements of program range are:
- cost accounting and record systems;
- account of variable and fixed costs, financial result, using direct costing in short-term decisions;
- cost accounting (simple process costing, process costing with index, job costing – commissioning and variable, phase
accounting – semi-manufacturer and without semi-manufacturer method, conjugate production);
- idea of secondary production and method of her accounting;
- budgeting costs – stages, methods;
- planned costs account.
Classes
Solving tasks concerning proper costs classification, determining result according to principles of full and variable costs
account, determining single cost according to principles of full and variable costs accounts within particular kinds of
calculation, accounting auxiliary production costs. Structure of budgets and variances analysis of real costs from
planned.
3. Prerequisites
Passing courses: Basics of Accounting
4. Aim of the course
Lecture is an introduction in problematics of management accounting. Management accounting subsystem is a source of
necessary informations needed to manage every economic entity in variable environment. As a subsystem unlimited
with balance law specifications it brings informations for internal audience and can be adjusted for their requirements.
Aim of the education is describing an idea of costs and their classification and accounting as well as introducing
students with traditional and modern costs accounts.
5. Literature
1. A.A. Jaruga : Rachunkowość zarządcza
2. G.K. Świderska: Rachunkowość zarzadcza i rachunek kosztów
3. M.Poszwa, R.Kotabski, R.Piechota: Rachunek kosztów (zbiór zadań)
4. K.Sawicki: Rachunek kosztów
6. Type of the course
Obligatory
7. Teaching team
Department of Accountancy, Finance and Quantitative Methods
8. Course structure:
Form Number of hours Semester Year
Lecture 15 / 12 5 3
Classes 30 / 12 5 3
Laboratory
Projects
Seminar
Total student’s workload 150
9.Conditions of the course acceptance:
Lecture - written and spoken test
Classes - mark from the project, activity and tests on classes
10. Language
Polish
ECTS Course Catalogue 2010/2011
1033