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ECTS - PWSZ im. Witelona w Legnicy

ECTS - PWSZ im. Witelona w Legnicy

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The Witelon University of Applied Sciences in Legnica - Field: Economy<br />

<strong>ECTS</strong> credits<br />

1<br />

1. Course title<br />

Accounting of foundations and societies<br />

2. Course contents<br />

Classes:<br />

Definition of foundation and society: legal basis of functioning, meaning of nongovernment organizations, public<br />

benefit organizations. Rules of keeping the books of foundations and societies: overall rules, specific rules. Basic<br />

resultant categories: incomes and costs of statutory activity. Accounting policy: valuation rules for assets and liabilities,<br />

method of keeping the books, data security. Reporting of foundations and societies: financial report, substantial report,<br />

statistic reports.<br />

3. Prerequisites<br />

Passed course: “Accounting”<br />

4. Learning outcomes<br />

Students are acquainted with basic rules about functioning of foundations and societies and with keeping the books in<br />

them. They understand basic relations and connections between overall and specific rules of keeping the books in<br />

foundations and societies. They understand and interpret most <strong>im</strong>portant categories in area of accounting of foundations<br />

and societies. They know functioning rules of accounts, they possess skill of interpretation and registration of<br />

operations typical for foundations and societies and they can prepare financial report of foundation or society.<br />

5. Recommended reading<br />

1. Czubakowska K., Winiarska K., Rachunkowość jednostek nieprowadzących działalności gospodarczej, PWE<br />

2008<br />

2. Dworowska W., Rachunkowość fundacji, stowarzyszeń i organizacji pożytku publicznego, oddk 2006<br />

3. Bugajna-Sporczyk D., Dzbeńska E., Janson I., Sztekier- Łabuszewska M., Fundacje i stowarzyszenia. Prawo i<br />

praktyka, Wydawnictwo Zrzeszenia Prawników Polskich 2005<br />

4. Kamela -Sowińska A.(red.), Rachunkowość jednostek nieprowadzących działalności gospodarczej, Difin<br />

2002<br />

6. Type of course<br />

Obligatory<br />

7. Teaching team<br />

Department of accounting, finance and quantitative research<br />

8. Course structure<br />

Form<br />

Lecture<br />

Number of hours Semester Year<br />

Classes<br />

Laboratory<br />

Project<br />

Seminar<br />

Other<br />

15/10 VI 3<br />

Total student’s workload 15/10<br />

9. Assessment methods<br />

Classes - credit<br />

10. Language of instruction<br />

Polish<br />

<strong>ECTS</strong> Course Catalogue 2010/2011<br />

188

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