Accounting and Financial Reporting under International Financial Reporting Standards I (FAP)
Informacje ogólne
Kod przedmiotu: | 223721-D |
Kod Erasmus / ISCED: |
04.3
|
Nazwa przedmiotu: | Accounting and Financial Reporting under International Financial Reporting Standards I (FAP) |
Jednostka: | Szkoła Główna Handlowa w Warszawie |
Grupy: |
Major courses for FAP - masters |
Punkty ECTS i inne: |
5.00 (zmienne w czasie)
|
Język prowadzenia: | angielski |
Efekty uczenia się: |
Wiedza: The student should be able to: 1. describe the methods and rules of accounting for a company; 2. recognise and allocate components of assets and capital according to criteria of accounting; 3. understand financial transactions and their interpretation in terms of both IFRS and the Polish Accounting Act; 4. prepare simple financial statements according to IFRS and the Polish Accounting Act. Umiejętności: The student should be able to: 1. use the language of accounting; 2. determine the financial result from an accounting perspective and taking other factors into consideration as well as professionally communicate its key components; 3. read and understand financial statements in order to initially assess the basic areas of a company's activities. Kompetencje społeczne: The student should: 1. understand ethical requirements in the area of accounting; 2. be able to operate in a team of accounting professionals; 3. accept with scepticism recommended accounting solutions taking into account the requirements of the end user within the organisation. |
Zajęcia w cyklu "Preferencje - Semestr letni 2024/25" (jeszcze nie rozpoczęty)
Okres: | 2025-02-15 - 2025-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Zajęcia prowadzącego
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Katarzyna Kobiela-Pionnier | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Zajęcia prowadzącego - Ocena |
Zajęcia w cyklu "Semestr letni 2024/25" (jeszcze nie rozpoczęty)
Okres: | 2025-02-15 - 2025-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 45 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Ćwiczenia - Ocena |
|
Skrócony opis: |
How the business operations are recorded in the accounting information system. Using accounting techniques on the basis of properly document business operations. Classification of assets and elements of capital as well as liabilities disclosed in the financial records. How the accounting function relates to control, organization, law and ethics. Qualitative characteristics of the financial reporting system. |
|
Pełny opis: |
Objective of the training: To explain the need to prepare financial statements and the rules on which they are based. To explain how the financial recording system works. To describe methods and techniques of documenting and verifying information entered into the bookkeeping records and subsequently reported. To set out to the requirements for preparing source documentation and its flow within the internal control system in the organisation. Rules for the setting up of a financial reporting system and elements of financial analysis. |
|
Literatura: |
Literatura podstawowa: Kaplan Publishing Foulks Lynch: ACCA F3, Study Text, and Exam Kit. Rachunkowość Finansowa Część I - Zbigniew Messner, Józef Pfaff, SKwP, Centralny Ośrodek Szkolenia Zawodowego. Literatura uzupełniająca: Frank Wood: Business Accounting I and II. Ernst & Young International GAAP 2009 published by Lexis/Nexis. International Financial Reporting Standards issued by the IASB (...); Polska Ustawa o rachunkowości. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 52.00% egzamin testowy: 48.00% |
Zajęcia w cyklu "Semestr zimowy 2024/25" (w trakcie)
Okres: | 2024-10-01 - 2025-02-14 |
Przejdź do planu
PN CW
WT CW
ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 45 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Katarzyna Kobiela-Pionnier | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Ćwiczenia - Ocena |
|
Skrócony opis: |
How the business operations are recorded in the accounting information system. Using accounting techniques on the basis of properly document business operations. Classification of assets and elements of capital as well as liabilities disclosed in the financial records. How the accounting function relates to control, organization, law and ethics. Qualitative characteristics of the financial reporting system. |
|
Pełny opis: |
Objective of the training: To explain the need to prepare financial statements and the rules on which they are based. To explain how the financial recording system works. To describe methods and techniques of documenting and verifying information entered into the bookkeeping records and subsequently reported. To set out to the requirements for preparing source documentation and its flow within the internal control system in the organisation. Rules for the setting up of a financial reporting system and elements of financial analysis. |
|
Literatura: |
Literatura podstawowa: Kaplan Publishing Foulks Lynch: ACCA F3, Study Text, and Exam Kit. Rachunkowość Finansowa Część I - Zbigniew Messner, Józef Pfaff, SKwP, Centralny Ośrodek Szkolenia Zawodowego. Literatura uzupełniająca: Frank Wood: Business Accounting I and II. Ernst & Young International GAAP 2009 published by Lexis/Nexis. International Financial Reporting Standards issued by the IASB (...); Polska Ustawa o rachunkowości. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 52.00% egzamin testowy: 48.00% |
Zajęcia w cyklu "Semestr letni 2023/24" (zakończony)
Okres: | 2024-02-24 - 2024-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 45 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Ćwiczenia - Ocena |
|
Skrócony opis: |
How the business operations are recorded in the accounting information system. Using accounting techniques on the basis of properly document business operations. Classification of assets and elements of capital as well as liabilities disclosed in the financial records. How the accounting function relates to control, organization, law and ethics. Qualitative characteristics of the financial reporting system. |
|
Pełny opis: |
Objective of the training: To explain the need to prepare financial statements and the rules on which they are based. To explain how the financial recording system works. To describe methods and techniques of documenting and verifying information entered into the bookkeeping records and subsequently reported. To set out to the requirements for preparing source documentation and its flow within the internal control system in the organisation. Rules for the setting up of a financial reporting system and elements of financial analysis. |
|
Literatura: |
Literatura podstawowa: Kaplan Publishing Foulks Lynch: ACCA F3, Study Text, and Exam Kit. Rachunkowość Finansowa Część I - Zbigniew Messner, Józef Pfaff, SKwP, Centralny Ośrodek Szkolenia Zawodowego. Literatura uzupełniająca: Frank Wood: Business Accounting I and II. Ernst & Young International GAAP 2009 published by Lexis/Nexis. International Financial Reporting Standards issued by the IASB (...); Polska Ustawa o rachunkowości. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 52.00% egzamin testowy: 48.00% |
Zajęcia w cyklu "Semestr zimowy 2023/24" (zakończony)
Okres: | 2023-10-01 - 2024-02-23 |
Przejdź do planu
PN CW
WT CW
ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 45 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Katarzyna Kobiela-Pionnier | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Ćwiczenia - Ocena |
|
Skrócony opis: |
How the business operations are recorded in the accounting information system. Using accounting techniques on the basis of properly document business operations. Classification of assets and elements of capital as well as liabilities disclosed in the financial records. How the accounting function relates to control, organization, law and ethics. Qualitative characteristics of the financial reporting system. |
|
Pełny opis: |
Objective of the training: To explain the need to prepare financial statements and the rules on which they are based. To explain how the financial recording system works. To describe methods and techniques of documenting and verifying information entered into the bookkeeping records and subsequently reported. To set out to the requirements for preparing source documentation and its flow within the internal control system in the organisation. Rules for the setting up of a financial reporting system and elements of financial analysis. |
|
Literatura: |
Literatura podstawowa: Kaplan Publishing Foulks Lynch: ACCA F3, Study Text, and Exam Kit. Rachunkowość Finansowa Część I - Zbigniew Messner, Józef Pfaff, SKwP, Centralny Ośrodek Szkolenia Zawodowego. Literatura uzupełniająca: Frank Wood: Business Accounting I and II. Ernst & Young International GAAP 2009 published by Lexis/Nexis. International Financial Reporting Standards issued by the IASB (...); Polska Ustawa o rachunkowości. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 52.00% egzamin testowy: 48.00% |
Właścicielem praw autorskich jest Szkoła Główna Handlowa w Warszawie.