(in Polish) Podstawy rachunkowości finansowej 2400-FiR2PRF
The subject is implemented in the form of a combination of lecture (theoretical part, defining and introducing) and exercises (practical part, showing the practical application of the learned principles of accounting and recording of economic operations). The method of conducting classes requires the student to work independently, outside of classes at a rate of 3h per week to prepare for classes and perform teamwork in groups. The estimated total number of hours that a student should devote to achieve the learning outcomes defined for the course (taking into account the organized hours, the method of credit, the student's independent work and team work) is 150 hours. The classes are designed to familiarize students with the principles of accounting as a specific language of business, include the presentation of the company chart of accounts, methods of valuation, documentation and recording of business operations, the principles of recording of fixed assets (intangible assets, fixed assets, long-term investments) and current assets (materials and goods, labor products, cash, public and legal settlements, settlements with customers, employees), costs, revenues, liabilities (capitals, liabilities, reserves) and principles of preparation and calculation of financial result in comparative and calculation variants, preparation of financial statements.
Detailed lecture plan and topics of teamwork:
1. accounting system - its functions
2. accounting principles
3. chart of accounts, analytical and synthetic records.
4 Balance sheet method.Asset and capital account
5. classification of assets and liabilities - information capacity of the balance sheet.
6. principles of current valuation of assets and liabilities
7 Equivalent and result operations.
8. profit and loss account in comparative and calculation variants, Revenues and costs, concept and classification
9. cost account - by nature and function, account 490 Settlement of costs by nature
10. financial result, calculation of financial result in profit and loss account
11. calculation of cost of finished product, work in progress
12. circle of costs, change in products, accruals
13. preparation of profit and loss account in comparative and calculation variants
14. maintenance of accounting books
15. reporting obligations of the enterprise
Type of course
Course coordinators
Learning outcomes
KNOWLEDGE
1. understands the principles of accounting
2. recognizes the layout of the balance sheet and income statement
3. understands what the items on the balance sheet and income statement include and how they are valued
4. understands the categories of expenses and income
SKILLS
1. explains where the items of the balance sheet and profit and loss account come from (as a result of which business operations)
2. books, records typical business operations
3. prepares opening and closing balance sheet and profit and loss account in comparative and calculation variants
4. values individual components of assets and liabilities
5. calculates the financial result
6. recognizes the relationship between individual items of the balance sheet and profit and loss account
POSITIONS
1. analyzes business operations in light of accounting principles and standards
2. understands the role and possibilities of accounting policies in creating a picture of the economic entity's assets and financial position
3. understands the functions and role of accounting in the management of a business entity
KU05, KU06, KK01, KK03, KU04, KU03. KU02, KU01, KW03, KW02, KW01
Assessment criteria
Attendance is compulsory. Credit based on a written paper at the end of the semester, consisting of 3 assignments and 20 single-choice test questions (70% of the final grade) and work during or after class, consisting of solving tasks concerning the issues discussed during class (30% of the final grade).
Test questions relate to the regulations of the Accounting Act, the principles of valuation, and the presentation of the effects of business operations in the financial statements (balance sheet and income statement). Examination tasks involve recording business operations, preparing balance sheets, determining profit and loss accounts, and determining VAT settlements. The work during the class or homework will consist of solving tasks concerning the issues discussed during the class. For correct completion of each task, the group will receive 1 point. Scoring more than 6 points means a very good grade for teamwork, 4-5 points is a good grade, 2-3 points is a satisfactory grade, and 0-1 points is an unsatisfactory grade. A maximum of 50 points can be obtained from the test and tasks, receiving 41-50 points grade very good, 31-40 points grade good, 21-30 points grade satisfactory, 0-20 points grade unsatisfactory. The final grade is the sum of 30% of the activity grade and 70% of the exam grade (multichoice test and assignments).
Bibliography
- Piotr Szczypa, Podstawy Rachunkowości od Teorii do Praktyki, CeDeWu, 2025;
- Katarzyna Zasiewska, Podstawy Rachunkowości z Elementami Prawa Podatkowego – Ujęcie praktyczne. Podręcznik. Stowarzyszenie Księgowych w Polsce, 2024
- Małgorzata Kamieciecka, Agnieszka Nóżka, Podstawy Rachunkowości. Zbiór zadań, UMCS, 2022
- Zbigniew Messner (red.), Rachunkowość finansowa z uwzględnieniem MSSF;
- Zbigniew Messner, Józef Pfaff, Rachunkowość finansowa Część I (Podstawy rachunkowości), Stowarzyszenie Księgowych w Polsce;
- Wiktor Gabrusewicz (red.), Rachunkowość finansowa Część II (Rachunkowość dla zaawansowanych), Stowarzyszenie Księgowych w Polsce;
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: