lUtójyyk;
Nazwa przedmiotu: Accounting |
Kod ECTS: |
04.3.E MSG.OL.371 | |
Pkt.ECTS: |
7 | ||
Jednostka prowadząca przedmiot: || INNA || Nazwa kierunku: || MSG || Nazwa specjalności: || IB; | |||
Nazwisko prowadzącego: ||prof. UG dr hab. Przemysław Lech | |||
Liczba godzin | |||
Wykład:|| 15 ||Ćwiczenia:||30 ||Konwersatoria:|| 0 ||Laboratoria komputerowe: || 0 ||Seminaria:|| 0 |[ Lektoraty: || 0 | |||
Rok i rodzaj studiów:|| 1 SSL, |
Semestr: || 2, || Status przedmiotu:||Obligatoryjny|| Język wykładowyEnglish | ||
Metody dydaktyczne: |
Wykłady z prezentacjami multimedialnymi, Ćwiczenia z wykorzystaniem metod aktywizujących, | ||
Formy i warunki zaliczania przedmiotu: |
Egzamin ustny lub pisemny, Ocenianie ciągłe (testy, kolokwia). | ||
Określenie przedmiotów wprowadzających wraz z wymogami wstępnymi: |
Nonę | ||
Założenia i cele przedmiotu: |
The course is designed to make students capable to understand the role and function of accounting in modern business world. The students should be able to use the basie accounting terminology, apply accounting principles to perform postings as well as use the techniąues of preparing balance sheet and profit and loss account. By the end of the course students should be able to understand accounting rules of running different types of business, be skilled in accounting language and have practical knowledge on posting, preparing and interpreting the financial statements. | ||
Treści programowe: |
1. Purpose, scope and recipients of financial accounting, 2. Concept of “true and fair view", 3. Basic accounting equation: assets and liabilities 4. Balance sheet structure: non-current assets, current assets, Capital, long-tern debt, short-term liabilities, tangible and intangible assets, inventories, AR, AP, 5. Fundamental accounting principles: accruals, matching, prudence, double-entry book-keeping 6. Posting principles on generał ledger accounts and subledger accounts, 7. The notions of assets, liabilities, Capital, revenue, and expense accounts, 8. Opening and dosing balances of the accounts, 9. Record and interpreting basie business transactions: sale, purchase, Processing, investing, cash, 10. Profit and Loss Statement structure: revenues, operational costs, gross profit (gross margin), financial items, gains and losses, net profit, retained profit, 11. Accounting system fora merchandising, manufacturing and servicing companies - an outline 12. Accounting for merchandise enterprise: merchandise purchase, merchandise inyentory, discounts, returns, expenses, gross profit on sale, 13. Accounting for manufacturing and servicing enterprise: raw materials; direct costs, manufacturing overheads, administration overheads; work in progress, finished goods, cost of goods sold, cost of sales | ||
Wykaz literatury podstawowej i uzupełniającej: |
1. Marshall, McManus & Viele, "Accounting. What the Numbers Mean", McGraw-Hill, 7th Edition 2. Robins & Wood, "Book-keeping and Accounting", Prentice Hall, 5th Edition 3. Eisen, "Accounting", Barron's, 5th Edition | ||
Kontakt: |
Wszystkie prawa zastrzeżone (c) Przemysław Lech 19 / 461