Summer Semester 2007/08
Winter Semester 2008/09
Summer Semester 2008/09
Summer Semester 2009/10
Winter Semester 2010/11
Accounting ZS04107
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:
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:
J. Matuszewicz, P. Matuszewicz , Rachunkowośc od podstaw, Finas- Servis, Warszawa 2007.
-I. Olchowicz, Podstawy rachunkowości t.1 wykład, t.2 Podstawy rachunkowości zadania i rozwiązania, Difin , Warszawa 2009
- J. Gierusz, Plan kont z komentarzem, PWE, Warszawa 2009.
b) supplementary references:
K. Sawicki (red.), Podstawy rachunkowościPWE, Warszawa 2005,
B. Gierusz, Podręcznik samodzielnej nauki księgowania oraz Zbiór zadań do podręcznika samodzielnej nauki księgowania, ODDk, Gdańsk/ Toruń 2006.