Summer Semester 2008/09
Summer Semester 2009/10
Summer Semester 2010/11
Summer Semester 2011/12
Summer Semester 2012/13
Finances and Accounting LS02355
Course content:Introduction to finance in an economy and introduction to accounting: the role of accounting, the users of accounting information, accounting methods, accounting law and standards. Financial markets and its functioning mechanisms; Banking system and its functions: the concept and structure of the banking system, the instruments of the central bank monetary policy, the concept of services, services and banking operations.
Fundamentals of enterprises financing and accounting: balance sheet, meaning of the permanent account, double entry bookkeeping system.Company chart of accounts. Profit & Loss and Balance sheet accounts, Costs and revenues - definition and classification. Tax system: the concept and structure of taxes.
Learning outcomes:Students understand the legal basis of accounting, principles of postings business transactions, knowing balance sheet and income statement, structure of finance, financial market, banking system and tax system.
(in Polish) Rodzaj przedmiotu
Course coordinators
Term 2012L: | Term 2011L: | Term 2010L: | Term 2009L: |
Bibliography
a) basic references:Matuszewicz J., Matuszewicz P., Rachunkowość od podstaw z uwzględnieniem postanowień znowelizowanej ustawy o rachunkowości, oraz Zbiór zadań do podręcznika Rachunkowość od podstaw, Finans-Servis, Warszawa 2010; Sawicki K. (red.), Podstawy rachunkowości, PWE, Warszawa 2010; Dmowski A., Sarnowski J., Prokopowicz D., Podstawy finansów i bankowości, Difin, Warszawa 2009; Ostaszewski J. (red.) Finanse, Difin, Warszawa 2010.
b) supplementary references: Śnieżek E. (red.), Wprowadzenie do rachunkowości. Oficyna Wydawnicza, Kraków 2006; Ustawa o rachunkowości; Dobosiewicz Z., Wprowadzenie do finansów i bankowości, PWN, Warszawa 2007; Patterson R., Compendium of finance in Polish Englsh (volume 4,5,6) Wydawnictwo Zielona Sowa, Kraków 2011.
Additional information
Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes: