Summer Semester 2010/11
Winter Semester 2011/12
Accounting KS02107
Course content:Fundamentals of enterprises accounting: engaged resources (assets) and their source of financing (liabilities), balance sheet - structure and legal requirements, vertical and horizontal analysis of the balance sheet.
Postings on permanent accounts: meaning and types of accounting records, meaning of the permanent account, double entry bookkeeping system. Trial balance. Company chart of accounts. Profit & Loss and Balance sheet accounts. Synthetic and analytical accounts. Stock accounting, settlement with the debtors and creditors, money circulation registration procedures.
Costs and revenues - definition and classification: costs and revenues - the meaning and basic criteria of them classification. Costing. Costs and revenues vs. expenditures and income.Financial reporting
Learning outcomes: understending the pronciples and legal bases of accounting, understending of the content intems of the reports and links beetween them,
(in Polish) Rodzaj przedmiotu
Course coordinators
Bibliography
a) basic references:
1.J. Matuszewicz, P. Matuszewicz: Rachunkowość od podstaw, Finans-Servis, Warszawa, 2011.
2.I. Olchowicz, Podstawy rachunkowości t.1 wykład oraz Podstawy rachunkowości t. II zadania i rozwiązania Difin, Warszawa 2006.
b) supplementary references:
B. Gierusz, Podręcznik samodzielnej nauki księgowania oraz Zbiór zadań do Podręcznika samodzielnej nauki księgowania i Zbiór rozwiązań do zadań, ODDK, Gdańsk/Toruń, 2006