Conducted in terms:
Summer Semester 2010/11
Summer Semester 2011/12
Summer Semester 2012/13
Summer Semester 2013/14
Summer Semester 2014/15
Summer Semester 2015/16
Summer Semester 2018/19
Summer Semester 2019/20
Summer Semester 2020/21
Summer Semester 2021/22
Summer Semester 2022/23
Summer Semester 2023/24

ECTS credits: 5

Organized by: Faculty of Engineering Management

Financial accounting ZN04050

Course content:
Costs the meaning and basic criteria of them classification. Measuring costs: material consumption, depreciation and salaries. Records of costs in the simplified and the unfolded bill , Accounting steps and cost accounting. Finished Products. Revenues - definition and classification. Accounting revenues from sales. Accounting long-term services. Financial and operating leases. Financial results . 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) E-learning

(in Polish) Tak

(in Polish) Rodzaj przedmiotu

(in Polish) Obowiązkowy

Course coordinators

Term 2011L:

Term 2010L:

Term 2013L:

Term 2023L:

Term 2019L:

Term 2012L:

Term 2020L:

Term 2018L:

Term 2021L:

Term 2022L:

Bibliography

a) basic references:
1J. Matuszewicz, P. Matuszewicz: Rachunkowość od podstawi, Finans-Servis, Warszawa, 2011.
2.J. Aleszczyk, Rachunkowość finansowa od podstaw, Zysk i S-ka, Poznań 2011..
3.K. Barczyk, I. Wieczorek, rachunkowość finansowa dla wszystkich, Wyd. Śląsk, Katowice 2010.
b) supplementary references:
Z. Messner (red) : Rachunkowość finansowa z uwzględnieniem MSSF, Wydawnictwo Naukowe PWN, Warszawa 2008,
2. Szczypa P. Rachunkowość finansowa, Cedewu, Warszawa 2011