ECTS - PWSZ im. Witelona w Legnicy

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The Witelon University of Applied Sciences in Legnica - Field: Economy ECTS Credits 4 1. Course name Budgetary Accounting 2. Course description: Lecture Regulations in law, subjective and objective range of budgetary accounting. Main and special rules of bookkeeping, assets and liabilities appraisal in budget and budgetary units. Elements of budget – incomes, expenses, revenues, costs, result of budget execution. Chart of accounts construction for budget, budgetary units and their auxiliary households, state entities. Principles and time limits of making budgetary reports. Principles of tax offices accounting. Classes Record of incomes and expenses, revenues and costs in budget – determining budget execution result. Record of budgetary incomes and own incomes in budgetary units. Idea, classification and record of capital assets and stocks. Record of settlement of accounts, revenues and costs in budgetary units. Record of funds, reserves and principles of determining financial result. Presenting funds from auxiliary funds in record. Preparation of budgetary reports and financial report, balance from budget execution. 3. Prerequisites Passing courses: Basics of Accounting 4. Aim of the course Understanding the essence, legal basis and principles of budgetary accounting. Understanding categories connected with budget execution and financial plans of budgetary units. Acquiring skills of identifying and making up record of operations connected with budget execution, financial plans of budgetary units and containing property of those units. 5. Literature 1. Kiziukiewicz T.(red.), Rachunkowość w jednostkach sektora finansów publicznych, Difin, Warszawa 2006 2. Winiarska K., Kaczurak- Kozak M., Rachunkowość budżetowa, Oficyna a Wolters Kluwer business, Kraków 2007 3. Zysnarska A., Rachunkowość sektora finansów publicznych, oddk, Gdańsk 2007 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 / 0 4 2 Classes 30/10 4 2 Laboratory Projects Seminar Total student’s workload 60 9.Conditions of the course acceptance: Lecture - written test, mark from the project Classes - activity and tests on classes 10. Language Polish ECTS Course Catalogue 2010/2011 178
The Witelon University of Applied Sciences in Legnica - Field: Economy ECTS Credits 6 1. Course name Financial Accounting 2. Course description: Lecture Classification, documentation, record, appraisal of state and capital assets activity. Amortization methods. Classification, appraisal and record principles of factual elements of circulation assets. Long-term and short-term investments – appraisal, documentation and record. Appraisal, documentation and record of settlement of accounts. Own funds – sources, accounting and apprehension of them in balance. Reserves for liabilities. Problems of time and objective proportionality of costs and revenues. Products sales registration process. Dealing. Residual costs and revenues. Principles of information settling of financial result using comparative or calculate method. Current and deffered income tax. Construction of financial reports. Interpretation of financial reports. Classes Record and appraisal of capital and current assets elements, reserves, liabilities and own capital, revenues and costs, determining financial result upon instructions from tasks from exercises set and examples prepared by students. Preparation of and analysis of financial report content. 3. Prerequisites Passing courses: Basics of Accounting 4. Aim of the course Acquiring information and understanding methods and techniques of financial accounting: understanding of choosing an alternative rules of current and balance appraisal; bookkeeping; range and meaning of documentation describing accounting principles, documents decreeing, making book-keeping entries on accounts, diagnosis of report procedures to making financial reports and tax declarations – determining basis of taxation, report statement interpretation, valuation of balance politics effects. 5. Literature 1. Cebrowska T. (red.nauk. )Rachunkowość finansowa i podatkowa, PWN, 2005 2. Gmytrasiewicz M., Karmańska A., Rachunkowość finansowa ,Difin, 2006 3. Helin A., Szymański K.G., Sprawozdawczość finansowa spółek kapitałowych, Difin, 2006 4. Zbiór zadań z rachunkowości, część I, praca zbiorowa pod red. I. Izbiańskiej, PWSZ im. Witelona 2006 5. Mindowicz J., Zbiór zadań z rachunkowości finansowej, Wyd. AE we Wrocławiu, Wrocław 2003 6. Międzynarodowe Standardy Sprawozdawczości finansowej 2005, IASB,2005 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 / 15 4 2 Classes 30 / 15 4 2 Laboratory Projects Seminar Total student’s workload 180 9. Conditions of the course acceptance: Lecture - written and spoken test, mark from the project, activity on classes and workshop, tests on classes 10. Language Polish ECTS Course Catalogue 2010/2011 179
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ECTS - PWSZ im. Witelona w Legnicy

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