Winter Semester 2010/11
Winter Semester 2011/12
Summer Semester 2011/12
Winter Semester 2012/13
Winter Semester 2013/14
Winter Semester 2014/15
Summer Semester 2014/15
Winter Semester 2015/16
Winter Semester 2016/17
Winter Semester 2017/18
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
Accounting ZS03107
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.
(in Polish) E-learning
(in Polish) Rodzaj przedmiotu
Course coordinators
Term 2016Z: | Term 2024Z: | Term 2017Z: | Term 2023Z: | Term 2014Z: | Term 2018Z: | Term 2015Z: | Term 2021Z: | Term 2012Z: | Term 2020Z: | Term 2013Z: | Term 2010Z: | Term 2022Z: | Term 2019Z: |
Learning outcomes
Learning outcomes:
Students learn about the legal basis of accounting, principles of postings business transactions
Bibliography
a) basic references:
1. K. Sawicki (red.), Podstawy rachunkowości, PWE, Warszawa 2009
2. J. Matuszewicz, P. Matuszewicz: Rachunkowość od podstawi, Finans-Servis, Warszawa, 2010.
3. I. Olchowicz, Podstawy rachunkowości t.1 wykład oraz Podstawy rachunkowości t. II zadania i rozwiązania Difin, Warszawa 2009
b) supplementary references:
. 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