ECTS - PWSZ im. Witelona w Legnicy

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