ECTS - PWSZ im. Witelona w Legnicy

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The Witelon University of Applied Sciences in Legnica - Field: Economy ECTS credits 2 1. Course title International Financial Reporting Standards 2. Course contents Lecture and classes: Harmonization of accounting in Europe and world: aims of harmonization, legislative institutions for IFRS, other international regulations in case of accounting, polish balance law and IFRS. Essence of IFRS: conceptual frames of IFRS, structure and content of IFRS. Financial report in accordance with IFRS: valuation rules of assets and liabilities, elements of financial report, structure of financial report in accordance with IFRS. Application of IFRS in polish economic practice: first usage of IFRS, financial reports of chosen joint stock companies. 3. Prerequisites Passed courses: “Accounting” and “Financial accounting” 4. Learning outcomes Students are acquainted with aims, range, build, content and bases of using IFRS. They understand valuation rules of assets and liabilities in accordance with IFRS. They can analyze information contained in financial report prepared in accordance with IFRS and conduct comparative analysis of arrangement and essence of financial report prepared in accordance with accounting act and IFRS. 5. Recommended reading 1. Międzynarodowe Standardy Sprawozdawczości Finansowej ISAB, London 2007 2. Jaruga A., Frendzel M., Ignatowski R., Kabalski P., Międzynarodowe Standardy sprawozdawczości finansowej. Kluczowe zagadnienia rozwiązania praktyczne, SKwP 2006 3. Walińska E., Międzynarodowe standardy rachunkowości - ogólne zasady pomiaru i prezentacji pozycji bilansu i rachunku wyników, Oficyna Ekonomiczna 2005 4. Międzynarodowe standardy Sprawozdawczości Finansowej (MSSF/MSR) a ustawa o rachunkowości - podobieństwa i różnice, SKwP 2005 5. Rachunkowość finansowa z uwzględnieniem MSSF, praca zbiorowa pod red. Z. Messnera, PWN 2007 6. Type of course Obligatory 7. Teaching team Department of accounting, finance and quantitative research 8. Course structure Form Number of hours Semester Year Lecture 15/10 VI 3 Classes Laboratory Project Seminar Other 15/10 VI 3 Total student’s workload 60/40 9. Assessment methods Lecture – exam, classes - credit 10. Language of instruction Polish ECTS Course Catalogue 2010/2011 192
The Witelon University of Applied Sciences in Legnica - Field: Economy ECTS credits 4 1. Course title Management accounting 2. Course contents Lecture/classes: Management accounting: idea and characteristics of management accounting, management accounting and financial accounting. Costs: definition of costs and classification of costs for the needs of management accounting. Cost accounting: full cost accounting, variable costing, financial outcome in variable costing and in full cost accounting, traditional and modern cost accounting. Cost calculation: process costing, job costing, combined product costing, activity costing. Cost budgeting: idea, stages and budgeting methods, structure of annual operational-financial budget. Decision modeling account: short-term decisions, pricing. 3. Prerequisites Passed course: “Accounting” 4. Learning outcomes Students are acquainted with basic rules about management accounting. They understand relations between management accounting and financial accounting. They can identify and interpret specific cost categories and assess their depiction in full cost accounting and in variable costing. They can define budgeting rules and elements of budget of costs and determine meaning of variable costing for short-term decision making. 5. Recommended reading 1. Czubakowska K., Gabrusewicz W., Nowak E., Podstawy rachunkowości zarządczej, PWE 2006 2. Rachunkowość zarządcza i rachunek kosztów, tom I i II, praca zbiorowa pod red. G. K. Świderskiej, Difin 2002 3. Gabrusewicz W., Kamela-Sowińska A., Poetschke H., Rachunkowość zarządcza, PWE, Warszawa 2000 4. Kiziukiewicz T., Rachunkowość zarządcza, Ekspert, Wrocław 2004 5. Rachunkowość zarządcza – część II zadania i rozwiązania, Praca zbiorowa pod red. T. Kiziukiewicz, Ekspert, Wrocław 2004 6. Type of course Obligatory 7. Teaching team Department of accounting, finance and quantitative research 8. Course structure Form Number of hours Semester Year Lecture 15/10 V 3 Classes Laboratory Project Seminar Other 30/20 V 3 Total student’s workload 180/120 9. Assessment methods Lecture – exam, classes - credit 10. Language of instruction Polish ECTS Course Catalogue 2010/2011 193
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ECTS EUROPEJSKI SYSTEM TRANSFERU I
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The Witelon University of Applied S
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ECTS - PWSZ im. Witelona w Legnicy

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