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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 />

5<br />

1. Course title<br />

Reporting and financial analysis<br />

2. Course contents<br />

Lecture and classes:<br />

Financial report: reporting obligations of a company, elements of financial report, balance, profit and loss account,<br />

additional information, cash flow account, statement of changes in equity. Valuation of assets and liabilities for<br />

accounting reference day: valuation categories, precautionary principle, matching principle, write-downs, provisions for<br />

liabilities. Variants of profit and loss account: comparative method, calculative method, financial outcome and tax<br />

outcome. Cash flow account: direct method, indirect method. Financial analysis: prel<strong>im</strong>inary analysis, ratio analysis,<br />

overall analysis of company’s financial condition, cash flow analysis, profitability analysis, activity analysis, financial<br />

position analysis.<br />

3. Prerequisites<br />

Passed courses: “Accounting” and “Financial accounting”<br />

4. Learning outcomes<br />

Students are acquainted with structure and contents of financial report, with valuation categories proper for accounting<br />

reference day. They understand basic relations between base elements of financial report. They can make valuation of<br />

assets and liabilities for accounting reference day, prepare balance, profit and loss account and cash flow account.<br />

Students can interpret information contained in financial report, they can assess financial condition of company with use<br />

of instruments of financial analysis in areas like liquidity, profitability, agility and financial position.<br />

5. Recommended reading<br />

1. Świderska G.K., W. Więcław, Sprawozdanie finansowe bez tajemnic , Difin, Warszawa 2009<br />

2. Olchowicz I., Tłaczała, Sprawozdawczość finansowa, Difin, Warszawa 2009<br />

3. Rachunkowość finansowa i podatkowa (red. T.Cebrowska), PWN, Warszawa 2005<br />

4. Współczesna analiza finansowa (red. B.Micherda), Zakamycze, Kraków 2005<br />

5. Bień W., Czytanie bilansu, Difin Warszawa, 2006<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 Number of hours Semester Year<br />

Lecture 15/10 V 3<br />

Classes<br />

Laboratory<br />

Project<br />

Seminar<br />

Other<br />

30/20 V 3<br />

Total student’s workload 225/150<br />

9. Assessment methods<br />

Lecture – exam, classes - credit<br />

10. Language of instruction<br />

Polish<br />

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

197

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