ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Economy
ECTS Credits
5
1. Course name
Accounting
2. Course description:
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. Aim of the course
Acquiring information and understanding essence of the accounting as a informational and filing system, her tools,
functioning principles of accounts and financial outcome settling procedure; economical effect valuation of events
being a subject of account filing, valuation of proper account documentation, making of account entries and
understanding of their effects, making of summary financial reports.
5. Literature
1. Gierusz B. Podręcznik do samodzielnego księgowania, Oddk 2006
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. Witelona2006
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 30 / 20 2 1
Classes 30 / 20 2 1
Laboratory
Projects
Seminar
Total student’s workload 180
9.Conditions of the course acceptance:
Written test, mark from the project, activity and tests on classes,
10. Language
Polish
ECTS Course Catalogue 2010/2011
170