Public Finance 2600-DSFRz3FP
1.Public finace theories
2.Characteristic of public finances. The concept of public finances. Function of public finances. Public and social good and services
3.Elements of the theory of public choice
4.Organizational and legal form of the public finance sector. 5.Country budget. Budget procedure. Bugget law and its componsnts
6.Budget income and expenses
7.The public dept
8.Finances of local government. Income and expenses. Debt
Type of course
Prerequisites (description)
Course coordinators
Learning outcomes
K_W01 Knows and understands at an advanced level the terminology relating to public finances in the financial system of the state and local government in the discipline of economics and finance and in complementary disciplines (management and quality sciences, legal sciences), in particular for financial management and accounting.
K_W02 Knows and understands in-depth the principles, procedures and practices relating to the financial activities of the state and local government and uses the theory of economics and finance and complementary disciplines (management and quality sciences, legal sciences) to recognize, diagnose and solve problems related to the management finance of state and local government
K_W03 Knows and understands at an advanced level economic theories and models regarding the functioning of organizations and the entire economy.
K_W04 Knows and understands to an advanced degree legal regulations regarding the functioning of the state, organization and the entire economy.
K_W05 Knows and understands to an advanced degree technological, social, political, legal, economic and ecological processes and phenomena, as well as their impact on financial decisions in organizations, the functioning of the organization and the entire economy, including the principles of protection of industrial property and copyright.
K_U01 Is able to use the theory od the discipline of economics and finance and complementary disciplines (management and quality science, legal sciences) to recognize, diagnose and solve problems related to financial decisions in organizations and the management of financial institutions, using the appropriate selection of sources and adapting existing methods.
K_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on financial decisions in organizations, the functioning of the organization and the entire economy, using the appropriate selection of sources.
K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on financial management in organizations, accounting, management of financial institutions and strategies of financial institutions and present them communicatively, also in English – using IT and communication tools.
K_U05 Is able to plan and organize own and team work.
K_U06 Has the ability to self-educate and improve acquired qualifications.
K_K01 Is ready to assess and critically approach situations and phenomena related to financial management in organizations, accounting, management of financial institutions and strategies of financial institutions.
K_K03 Is ready to comply with professional ethical standards
Assessment criteria
Lecture
Learning outcomes are verified during the exam
Written exam in the form of a single-choice test. Assessment criteria:
Student may get maximum 30 points in the test. Grading scale:
• up to 15 points - grade 2.0
• 16-18 points - grade 3.0
• 19-21 points - grade 3.5
• 22-24 points - grade 4.0
• 25-27 points - grade 4.5
• 28-30 points - grade 5.0
Bibliography
Presentation distributed by the lecturer during classes.
A.Majchrzycka-Guzowska: Finanse i prawo finansowe, Wolters Kluwer, 2019
Stanisław Owsiak: Finanse publiczne. Ujęcie współczesne, Wydawnictwo Naukowe PWN, 2021
Ustawa z dnia 27 sierpnia 2009 r. o finansach publicznych
Ustawa z dnia 13 listopada 2003 r. o dochodach jednostek samorządu terytorialnego
Additional information
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