1. Accounting system 2 hours
2. Recognition of assets and sources of its origin in the balance sheet and their valuation of 2 hours.
3, 4. Accounts receivable, accounts payable, inventory of materials and goods 4 hours.
5. Fixed assets 2 hours
6. Cash 2 hours
7, 8. Sales Income and cost of goods sold, rules for including them in the profit and loss accounts 4 hours.
9, 10. Products 4 hours
11. Prepaid Expenses and Unearned Revenues 2 hours.
12. Settlement of remuneration 2 hours.
13. Settlements with budgetary institutions 2 hours.
14. Financial reporting 2 hours
15. Financial and tax accounting 2 hours
Type of course
The student understands the accounting principles. Recognizes the layout of the balance sheet and profit and loss account. He or she understands how individual items of the balance sheet and profit and loss account are valued. He or she understands the categories of costs and revenues.
Student is able to explain where (in which operations) items from the balance sheet and profit and loss account come from. The student records typical economic operations. Prepares the opening and closing balances as well as the profit and loss account in the comparative and calculating variant. Valuate individual components of assets and liabilities.
C) social competences
The student analyzes economic operations according to accounting principles and standards. He or she understands the role of accounting policy in creating financial situation of an enterprise. He or she understands the functions and role of accounting in the management system of an enterprise
K_K03, K_W01, K_W02, K_U01, K_K01, K_K02, K_K03
Attendance at the classes is obligatory. There are 2 unjustified absences per semester. The condition for passing the course is passing the final exam. The exam consists of a test and tasks to be solved. During the course it is possible to get extra points for the activity, which are added to the final score from the exam. Additional points do not change the scoring scale of the subject.
• E. Karwasińska, D. Maciejowska, Rachunkowość finansowa w teorii i praktyce, Wydawnictwo Uniwersytetu Warszawskiego, Warszawa 2008
• Z. Messner, J. Pfaff, Rachunkowość finansowa, część I. Podstawy rachunkowości, Stowarzyszenie księgowych w Polsce, Warszawa 2006
• M. Gmytrasiewicz, A. Karmańska, Rachunkowość finansowa, Difin, Warszawa 2006
• J. Matuszewicz, P. Matuszewicz, Rachunkowość od podstaw, Finans-Servis, Warszawa 2006
Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes:
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: