ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Management and production engineering
ECTS credits
4
1. Course title
Cost accounting for engineers
2. Course contents
Lecture:
Basic notions connected with costs. Relations: cost, expense, outlay. Classification and ingredients of costs. Full
register of costs according to the sorts and fields of activity. Types of cost calculation.
Classes:
Relations: cost, expense, outlay. Classification and register of costs. Determining individual cost by the use of different
calculation methods. Registering finished products using planned and technical cost of formation.
3. Prerequisites
Credit in accountancy
4. Learning outcomes
1. Getting to know the crux of cost calculation
2. Distinguishig and identification of the notions: cost, expense, outlay.
3. Understanding and mastering the procedures of calculating individual cost using different types cost
calculation.
4. Acquiring practical abilities to register finished products and to settle deviations from identification prices of
products.
5. Recommended reading
1. Nowak E., Rachunek kosztów przedsiębiorstwa, EKSPERT, 2007
2. Rachunek kosztów i rachunkowość zarządcza, red. A. Karmańska A., DIFIN, 2004
3. Rachunek kosztów i rachunkowość zarządcza, red. I. Sobańska, C.H. BECK, 2006
4. Rachunek kosztów i rachunkowość zarządcza, red. G. K. Świderska, SKwP, 2007
5. Rachunek kosztów. Elementy rachunkowości zarządczej. Zbiór ćwiczeń, red. Sołtys D., Wydawnictwo AE we
Wrocławiu, 2004
6. Type of course
Obligatory
7. Teaching team
Department of Accountancy, Finance and Quantitative Methods.
8. Course structure
Form Number of hours Semester year
Lecture 15/12 V 3
Classes
Laboratory
Project
Seminar
Other
15/12 V 3
Total student’s workload 120
9. Assessment methods:
Lecture – written exam
Classes - credit
10. Language of instruction:
Polish
ECTS Course Catalogue 2010/2011
1173