(in Polish) Podstawy rachunkowości 2600-LFBRz1PR
In terms of knowledge, the student will become familiar with the concepts, scope and overarching principles of accounting. They will also learn about the functions, subject matter and entities of accounting. The responsibility for accounting, forms of recording economic activity, in the context of access to information about the economic entity by stakeholders will be discussed.
An important element will be the transfer of knowledge on the construction of the balance sheet and explanation of the structure of property resources and their sources of origin. Revenues and costs, principles of determining the financial result (profit and loss account) and the construction of the cash flow statement will be discussed. Balance sheet economic events and their recording in accounting accounts and the construction of the closing balance sheet will be defined. In addition, the content of the lecture will be result-related economic events, accounting documents, their recording and accounting determination of the financial result. The above will be complemented by the characteristics of accounting books and the principles of their maintenance. The summary of this scope will be the presentation of the structure of the financial statement.
In terms of shaping skills, the student will be able to prepare a balance sheet for economic entities conducting various types of activities. Knowing the balance sheet layout, the legal basis of balance sheet classification, the criteria for organizing data in the balance sheet, will be able to assess the liquidity, maturity and profitability of the entity along with determining the balance sheet balance. Knowing the basic categories of revenues and costs in connection with the types of activity of the entity, will be able to assess the effects of the current activity of the entity in the accrual approach through the ability to prepare a profit and loss account in the comparative and calculation variant. In the comparative approach, will be able to distinguish the effects of the entity's activity through the cash approach: cash flow statement.
The student will acquire the skills of classification and recording of balance sheet and result events. Will learn the principles of operation of accounting accounts, principles of recording economic events, types of accounting accounts and their division of accounts. Will be able to prepare a statement of balances and turnover and a closing balance.
Type of course
Learning outcomes
After completing the course, the student:
in terms of knowledge:
• defines the essence of overarching accounting principles, in the context of indicating the characteristics of information generated in the financial, management and tax accounting subsystem (K_W01)
• lists the elements of the financial statement and their key components (K_W01)
• correctly classifies individual items of the balance sheet and profit and loss account (K_W02)
• identifies economic operations and the basis for their recording (accounting documents) (K_W05)
in terms of skills:
• records typical economic operations in accordance with the double-entry principle, drawing up a turnover and balance sheet, profit and loss account (in the comparative and calculation variant) and closing balance sheet (K_U01)
• determines which entities are obliged to maintain accounting (K_U01)
• indicates persons responsible for the implementation of accounting-related obligations (K_U07)
• recognizes the scope of accounting-related obligations (K_U08)
in terms of social competences:
• assesses the impact of economic events on financial statements (K_K01)
• assesses the usefulness of information from the financial statements for examining the liquidity, debt and profitability of an economic entity (K_K01)
• promotes compliance with ethical standards and legal regulations in the preparation of financial statements (K_K05)
Assessment criteria
Multiple choice exam, written test of exercises
Bibliography
Basic items:
1. Ustawa o rachunkowości z dnia 29 września 1994. Dz. U. nr 121, poz. 591 (z późn. zm.).
2. Pfaff J., Strojek-Filus M., Podstawy rachunkowości z uwzględnieniem MSSF, PWN, Warszawa 2020.
3. Maciejowska D., Podstawy rachunkowości finansowej. Pojęcia i zadania, Wydawnictwa Uniwersytetu Warszawskiego, 2023.
4. Szczypa P. (red.), Podstawy rachunkowości. Od teorii do praktyki, CeDeWu, Warszawa 2022.
5. Pfaff J. (red.), Rachunkowość finansowa z uwzględnieniem MSSF, PWN, Warszawa 2023.
Supplementary items:
1. Turyna J., Rachunkowość finansowa, Wydawnictwo C.H. Beck, Warszawa 2014.
2. Śnieżek E. (red.), Rachunkowość. Podstawy. Wykłady, przykłady, zadania, testy, Wydawnictwo Nieoczywiste, Warszawa 2021.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: