Summer Semester 2008/09
Summer Semester 2009/10
Summer Semester 2010/11
Finances and Accounting LN02355
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
Bibliography
a) basic references: Matuszewicz J., Matuszewicz P., Rachunkowość od podstaw z uwzględnieniem postanowień znowelizowanej ustawy o rachunkowości, Zbiór zadań do podręcznika Rachunkowość od podstaw, Finans-Servis, Warszawa 2009; Sawicki K. (red.), Podstawy rachunkowości, PWE, Warszawa 2009/2010; Dmowski A., Sarnowski J., Prokopowicz D., Podstawy finansów i bankowości, Difin, Warszawa 2009; Ostaszewski J. (red.) Finanse, Difin, Warszawa 2008/2009.
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; Twaróg J., Koszty logistyki przedsiębiorstw, Instytut Logistyki i Magazynowania, Poznań 2003