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	measurement and the valuation of stocks: FIFO, LIFO, HIFO, AVCO; Profit measurement and the problem of bad and doubtful debts). An introduction to financial analysis and interpretation of accounting statements. Accounting standards and related documents. Accounting ratios (Liąuidity Ratios, Capital Structure Ratios, Ratios of Turnover, Investment Ratios, Profitability Ratios, etc.). Criteria of classification the costs (variable, fixed and mixed costs and so on). Cost volume-profit analysis for decision making.
Leaming outcomes:	Possibility to work as the accountant in the intemational firm
Contact person:	[e-mail] room: 517 buildina ..Z” phone: [phone](406)
Literaturę:	1)    Guilding C., Auyeung P., Delaney D.: The key elements of introductory accounting, John Wiley & Sons, Griffith University Australia 2009 2)    Mc Laney E., Atrill P.: Accounting. An Introduction, Edinburgh Gate Ltd 2002 3)    Majewska E., Niewiadoma M.: Accounting. From the Accounting Operation to Financial Statement (Rachunkowość. Od operacji gospodarczej do sprawozdania finansowego), Wrocław University of Economics 2003 4)    Niewiadoma M.: English-Polish Dictionary for Managers, FRRwP Warszawa 1997 5)    Niewiadoma M.: Vademecum for Economists, "Ekspert" Wrocław 1996 6)    Niewiadoma M.: Polish-English Dictionary for Managers, "Ekspert" Wrocław 1996 7)    Niewiadoma M.: English-Polish Dictionary of Accounting, CKL Skierniewice 1992 8)    Brian P. West: Professionalism and Accounting Rules, Routledge London 2003 9)    Niewiadoma M.: Słownik skrótów ekonomicznych. 4ng/eMo-polskie kompendium skrótów dla biznesu W Unii Europejskiej, PWN Warszawa 2006 (e-mail version: http://aneksy. pwn.pl/slown i k skrótów/)
Faculty:	Ali students
Czy przedmiot jest kopią przedmiotu prowadzonego na AE?	Yes	„Podstawy rachunkowości” wydział: Nauk Ekonomicznych kierunek: wszystkie specjalność: wszystkie rok: II

Title:	BUSINESS BUDGETING
ECTS credits:
Lecture hours:	45 hours of IT-workshops
Study period:	both winter and summer terms
Level:	advanced
Location:	Wrocław
Examination:	1)    Electronic report based on a complex case study including: written description of a company, basie assumptions and information necessary to prepare sub-budgets, master budget and envisaged financial statements, calculations presented in the form of tables or charts and conclusion resulting from ratio and variance analyses 2)    Presentation of the major fmdings from the report 3)    In-class activities
Language:	English
Prereąuisites:	Acquaintance with fundamental concepts of management and accounting.
Course content:	The course combines theoretical and analytical approaches to