8342936894

Name of the course: FUNDAMENTALS OF ACCOUNTING						Course codę: 14.3.III.71AI03_27
Name of the unit giving the course: Institute of Accounting
Name of the field of study: Economics and IT applications
Form of studies: Full-time Bachelor			Education profile: academic			Specialization:
Year / semester 1/1			Course/module status: Field of study			Course/module language: English
Form of the course	lecture	exercises		laboratories	coiwers.		seminar	oto
Number of hours	15	15

Course/module coordinator

Dr Urszula Drumlak, [e-mail], 91 444 1952

Goal of the course/module

Course reguirements

The aim is to educate students to the role of accounting as the basie Information system in the enterprise.

Student knows the basics of entrepreneurship, the basie distinction between economic categories, such as resources, processes. Students can work in a team and understand the importance of lifelong learning.

Number of hours

Course content

Form of the course -lecture

1. The essence, the features and functions of accounting. The scope of accounting. Introduction to accounting law._ _ _

2. The overriding principles of accounting

3. The scope and importance of the financial statements

4. Assets and liabilities of the company and its classification. Balance sheet

Business operations. The impact of business operations on the components of the balance sheet.

6. Documentation of business transactions.

7. Account - construction and operation. Types of accounts. The principle of double-entry bookkeeping. Registration rulesfor balance sheet accounts._

8. Income statement. Basic categories of profits - income, expenses, losses, gains

Principles of operation of the profit and loss accounts. Financial result and comparative variant function.

10. Control and Subsidiary Accounts. Correction of accounting errors. Trial balance.

11.    Preparing a simplified balance sheet and profit and loss account for the basis of the trial

balance_

12.    Examples of ethical dilemmas

Type of classes - classes

1. Familiar with the elements of the balance sheet and profit and loss account published by the selected entities (attempt to assess the knowledge and skills of students),_

2. The scope of accounting. Users of accounting information