Accounting, Audit and Control in Public and Private Institutions 2400-PL3SL089A
1. Audit and control of the public and commercial institutions – introduction;
2. Methodology of writing the B.A. thesis;
3. Methodology of audit in the public bodies;
4. Student’s presentations;
5. Functioning of managerial control in the public institutions;
6. Internal audit standards;
7. Audit methodology in the commercial institutions;
8. Audit and control risk management;
9. Strategic audit – methodology;
10. Financial audit – methodology;
11. Public institutions accounting;
12. B.A. theses presentations.
Estimated student workload: 3 ECTS × 25 h = 75 h
(K) – contact hours, (S) – independent study hours
Meetings: 30 h (K), 0 h (S)
Literature search: 0 h (K), 20 h (S)
Student’s own work on the thesis concept: 0 h (K), 25 h (S)
Total: 30 h (K) + 45 h (S) = 75 h
Type of course
Prerequisites (description)
Course coordinators
Learning outcomes
After completing the course, the student:
IN TERMS OF KNOWLEDGE:
Has knowledge of the basic principles of conducting scientific research as well as the structure and formal requirements of a bachelor’s thesis.
Is familiar with basic research methods appropriate to the discipline of economics and with the principles of selecting literature and data sources for a diploma thesis.
Understands the role of research hypotheses, models, and data analysis methods in the process of preparing a diploma thesis.
IN TERMS OF SKILLS:
Is able to formulate the topic, objective, and preliminary research questions or hypotheses of a diploma thesis.
Is able to search for, select, and analyze subject literature and to collect data necessary for the completion of the thesis.
Is able to prepare a preliminary outline of the diploma thesis and begin developing selected parts of it.
IN TERMS OF COMPETENCIES:
Is prepared for independent and systematic work on the implementation of the diploma project, with respect for the principles of academic integrity and ethics.
Is open to substantive feedback from the thesis supervisor and seminar participants and ready to critically assess their own progress.
Finance and Accounting:
K_W01, K_W02, K_W03, K_W04, K_U01, K_U02, K_U03, K_U04, K_U05, K_U06, K_U07, K_K01, K_K02
Assessment criteria
Attendance during the lectures is obligatory (max. 2 unexcused absences). First semester requirements are: presentation of theme and idea of B.A. thesis. A condition of fulfillment of the second semester is a presentation of B.A. thesis.
Bibliography
Meritum, Rachunkowość. Rachunkowość i sprawozdawczość finansowa, Wolters Kluwer Business, Warszawa 2009
W. Gabrusewicz, Z. Kołaczyk, Rachunkowość finansowa część II (zaawansowana), Stowarzyszenie księgowych w Polsce, Warszawa 2008
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: