ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Management and production engineering
ECTS Credits
3
1. Course title
Accounting basics
2. Course contents:
Lecture
Essence and characteristics of accounting as a informational and filing system. Overriding principles of accounting.
Educational methods of accounting and her regulations. International Generally Accepted Accounting Principles
(International GAAP). Rules of current and balance appraisal. Posting categories of costs, incomes and outcomes.
Balance as a reflection of state of possession. Documenting of events in accounting. Functioning principles of accounts.
Account divisibility and merging. Accounting and filing cross-sections of costs. Posting and beside posting settling of
financial outcome. Organization of accounting in company. Overall specifications of financial reporting.
Classes
Classification and appraisal of assets and liabilities elements and preparing a balance. Classification of economic
operations and record of operations on balance and result accounts. Determining financial result and preparation of
simple financial report upon instructions from exercises set and examples prepared by students.
3. Prerequisites
None
4. Learning outcomes
Students can understand and define essence of accounting as an informational and filing system, its tools, functioning
principles of accounts and financial outcome settling procedure; they can assess economical effect valuation of events
being a subject of recording and identify proper accounting documentation; also can make account entries and
understand their effects. Students can prepare summary financial reports.
5. Recommended reading
1. Gierusz B. Podręcznik do samodzielnego księgowania, Oddk 2009
2. Olchowicz I., Podstawy rachunkowości, Difin 2006
3. Wprowadzenie do rachunkowości, praca zbiorowa pod red. Śnieżek E. Oficyna Ekonomiczna 2004
4. Zbiór zadań z rachunkowości, część I, praca zbiorowa pod red I. Izbiańskiej, PWSZ im. Witelona 2008 (in
future:2010)
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 III 2
Classes
Laboratory
Projects
Seminar
Other
15/12 III 2
Total student’s workload 90
9. Assessment methods:
Lecture – credit (written test)
Classes - credit
10. Language of instruction
Polish
ECTS Course Catalogue 2010/2011
1171