Conducted in terms:
Winter Semester 2010/11
Winter Semester 2011/12
Winter Semester 2012/13
Winter Semester 2013/14
Winter Semester 2014/15
Winter Semester 2018/19
Winter Semester 2019/20
Winter Semester 2020/21
Winter Semester 2021/22
Winter Semester 2022/23
Winter Semester 2023/24
Winter Semester 2024/25

ECTS credits: 5

Language: Polish

Organized by: Faculty of Engineering Management

Accounting ZN03107

Course content:
Fundamentals of enterprises accounting: engaged resources (assets) and their source of financing (liabilities), balance sheet - structure and legal requirements. Postings on permanent accounts: meaning and types of accounting records, meaning of the permanent account, double entry bookkeeping system. Trial balance. Profit & Loss and Balance sheet accounts. Synthetic and analytical accounts. Stock accounting, settlement with the debtors and creditors, workers - payroll and business trips,money circulation registration procedures.
Costs and revenues - definition and classification.

Learning outcomes:
Students learn about the legal basis of accounting, principles of postings business transactions

(in Polish) E-learning

(in Polish) Tak

(in Polish) Rodzaj przedmiotu

(in Polish) Obowiązkowy

Course coordinators

Term 2024Z:

Term 2023Z:

Term 2021Z:

Term 2018Z:

Term 2012Z:

Term 2020Z:

Term 2013Z:

Term 2010Z:

Term 2022Z:

Term 2019Z:

Learning outcomes

Lecture - written exam, two colloquia. Students should be able: explain the legal basis of accounting, principles of recording business transactions, understand balance sheet, meaning and types of accounting records, meaning of the permanent account, double entry bookkeeping system. Company chart of accounts. Accounts rezeivable and payable, Records of purchases and expenditures of materials and goods

Bibliography

a) basic references:
K. Sawicki (red.), Podstawy rachunkowości, PWE, Warszawa 2009
J. Matuszewicz, P. Matuszewicz: Rachunkowość od podstawi, Finans-Servis, Warszawa, 2010.
I. Olchowicz, Podstawy rachunkowości t.1 wykład oraz Podstawy rachunkowości t. II zadania i rozwiązania Difin, Warszawa 2009
b) supplementary references:
J. Gierusz, Plan kont z komentarzem, ODDK, Gdańsk 2009
B. Gierusz, Podręcznik samodzielnej nauki księgowania oraz Zbiór zadań do Podręcznika samodzielnej nauki księgowania i Zbiór rozwiązań do zadań, ODDK, Gdańsk, 2009