Accountant in Business (ACCA)

Economic laws of a market economy as opposed to formulating strategic and operating objectives in a company. Economics and management in a modern business environment. Decision-making process. The importance of professional approach in the area of finance and internal control for a company's development. The control function as a specific management function. /.../ More - see the course objective.

To deepen the participant's knowledge and skills in economics through discussion on the rules of the market economy, economic rules and management.

To demonstrate the practical use of knowledge of economics and management taking a professional approach in finance and internal control.

To familiarize the audience with the issues and methodology of internal control as a special management function in terms of corporate governance and social responsibility of an organisation.

The course programme: Economic laws of a market economy as opposed to formulating strategic and operating objectives in a company. Economics and management in a modern business environment. Decision-making process. The importance of professional approach in the area of finance and internal control for a company's development. The control function as a specific management function. The internal control system (functions, areas) and the internal audit system and its impact on the quality of accounting records and financial statements. The management control system as part of the organizational culture, social responsibility in an enterprise, pressure groups and interested parties, technological progress.

Literatura podstawowa:

Kaplan Publishing Foulks Lynch: ACCA F1, Study Text and Exam Kit;

D.Begg, S.Fischer, R.Dornbusch, Ekonomia, PWE, Warszawa 2001;

Ernst Young course notes developed by the Ernst & Young Academy of Business.

Literatura uzupełniająca:

Podstawy zarządzania, praca zb. pod red.

M.Strużyckiego, OW SGH, Warszawa 2008;

Podstawy organizacji i zarządzania, praca zb. pod red. M.Romanowskiej, Difin, Warszawa 2001;

W.S.Samuelson, W.D.Nordhaus, Ekonomia, PWE, Warszawa 2003;

M.Burda, Ch.Wyplosz, Makroekonomia, podręcznik europejski, PWE, Warszawa 2000;

H.R.Varian, Mikroekonomia, kurs średni - ujęcie nowoczesne, PWN, Warszawa 2002.

Wiedza:

The student should be able to:

1. be familiar with the vocabulary in the area of micro- and macroeconomics and be familiar with the relevant laws;

2. list types of organizations, management styles, social, cultural and political factors influencing the company's internal environment;

3. indicate factors important in the development of organizational structure and strategic planning.

Umiejętności:

The student should be able to:

1. indicate and assess weak points in an organisation's internal control systems;

2. design rules of internal control organization in the area of accounting and finance in order to ensure the quality of financial information;

3. identify the risk factors relevant to a company's operations.

Kompetencje społeczne:

The student should:

1. show a willingness to understand peoples' problems within an organisation, its functions and the role of its systems;

2. understand the impact of environmental factors on organizational culture and be willing to take action based on such factors.

egzamin tradycyjny-pisemny: 40.00%

egzamin testowy: 60.00%