ECTS - PWSZ im. Witelona w Legnicy

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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
The Witelon University of Applied Sciences in Legnica - Field: Economy ECTS credits 6 / 7 1. Course name Macroeconomics 2. Course description Creation and distribution of national income and his measurment. Two paradigms in macroeconomics. Basic foundations and statements of the Keynesian economy. Business fluctuations in the market economy. Economic role of government. Budget policy. Monetary and credit system. Unemployment. Inflation. International trade. Balance of payments and foreign exchange rates. 3. Prerequisites completed subjects: Microeconomics 4. Aim of the course Delivery of knowledge about basic economy rules, explanation and understanding of mechanizm of economy. 5. Literature 1. 1. Begg D., S. Fischer, R. Dornbusch, Makroekonomia t. 2, PWE, Warszawa 1992 2. Sloman J.: Podstawy ekonomii, PWE, Warszawa 2001. 3. Czarny B.: Podstawy ekonomii, PWE, Warszawa 2002. 4. Kamerschen D.R., R.B. Mckenzie, C. Nardinelli, Ekonomia, Gdańsk 1991 6. Type of course Obligatory 7. Teaching team Department of Economics and Management 8. Course structure Form Number of hours Semester year Lecture 30/30 2 1 Classes Laboratory Project Seminar 30/30 2 1 Total student’s workload 180 / 210 9. Conditions of the course acceptance: Lecture – written exam Classes – constant grading 10. Language: Polish ECTS Course Catalogue 2010/2011 171
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ECTS EUROPEJSKI SYSTEM TRANSFERU I
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ECTS - PWSZ im. Witelona w Legnicy

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