1. Accounting system
2. Recognition of assets and sources of its origin in the balance sheet and their valuation
3, 4. Settlements with contractors, records of stock turnover of materials and goods
5. Tangible fixed assets
7, 8. Income and expenses, principles of including them in the profit and loss account
9, 10. Work products
11. Accruals and deferred income
12. Settlements with employees
13. Settlements with budgetary institutions
14. Financial reporting
15. Financial and tax accounting
Type of course
Completion of the course requires the acquisition of basic knowledge in the field of accounting, including understanding accounting principles and preparation of financial statements, recognizing the position of financial statements, understanding the role of accounting in the management of an enterprise, understanding the content of individual reporting items and links between them and fulfilling reporting obligations.
KU05, KU06, KK01, KK03, KU04, KU03. KU02, KU01, KW03, KW02, KW01
Attendance at the classes is obligatory. There are 2 unjustified absences per semester. The condition for passing the subject is passing the final colloquium covering the whole material. The colloquium 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 colloquium. Obtaining additional points may also be related to the performance of possible tasks within the framework of teamwork (eg solving case studies). Additional points do not change the scoring scale of the subject.
1. Materials prepared by the person conducting the classes.
2 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
Ustawa o rachunkowości (tekst ujednolicony z uwzględnionymi zmianami)
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: