(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

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