Accounting Principles 2600-DSFRz1PR
1. Concept, scope, subject, subject, legal basis of Accounting,
2. guiding principles of Accounting
3. Balance sheet – rules for preparation, assets and their sources
4. Revenues, costs – concepts, classification, determination of the financial result Profit and loss account – preparation in two variants
5. Economic events, classification, types of balance sheet and non-balance sheet events
6. Ledger accounts – operation, posting of balance sheet and profit and loss events.
7. Accounting determination of the financial result
8. Material scope of accounting – tasks incumbent on an economic entity.
9. Subjective scope of accounting.
10. Financial statements and their structure.
11. Accounting policies.
12. Accounting Forms of business activity registration and access to information about a business entity.
Excercises
Construction of the balance sheet – fixed and current assets – detailed classification Construction of the balance sheet - equity, liabilities and provisions for liabilities. Constructing a balance sheet Business transactions (business activities) and their types. Ledger account and how it works. Types of ledger accounts: on-balance, off-balance, off-balance-sheet. Horizontal and vertical division of ledger accounts – synthetic and analytical accounts. Accounting documents as the basis for the entry. The concept of revenues and receipts and costs and expenses – detailed classification Construction of the profit and loss account – construction of the statement element Accounting determination of the financial result in various accounting variants. Change in the stock of products and accruals in accounting records and profit and loss account.
Type of course
Learning outcomes
Upon completion of the course, the student: K_W01( knows and understands the essence of overarching accounting principles, knows the elements of financial statements, K_W02, ( distinguishes between individual items of the balance sheet and the profit and loss account (correctly qualify), K_W03, ( identifies business activities and the basis for their entry (accounting documents), K_U01, ( knows how to post typical business transactions in accordance with the double-entry principle, K_03, ( specifies which entities are obliged to keep accounts, K_U06( knows the scope of duties related to accounting and determine the persons responsible for their implementation. K-K01- is ready to assess and critically approach situations and phenomena related to accounting,
Assessment criteria
Exam and small tasks
Bibliography
Accounting act
D. Maciejowska, Podstawy rachunkowości – pojęcia i zadania, Wydawnictwa Naukowe WZ UW, Warszawa actual
lecturer's own materials in electronic form
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: