Financial information management

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Presentation of selected in-depth principles of identifying and measuring the company's assets and capital in accounting and measuring the effects of operations, as well as presenting the qualitative features and structure of the financial statements based on national and international regulations (with an emphasis on IFRS).

Presentation of the role of controlling in effective decision making as well as planning and control at the operational and strategic level.

Literatura podstawowa:

Atkinson A.A., Kaplan R.S., Young S.M., Management Accounting

International Financial Reporting Standards, www.ifrs.org;

Literatura uzupełniająca:

Drury C., Management and Cost Accounting

Hansen D.R., Mowen M.M., Managerial Accounting

Wiedza: The doctoral student has knowledge of complex processes, resources, events occurring in various organizations and their translation into financial categories; The doctoral student has extended knowledge of the role and tasks of modern controlling in business management.; The doctoral student understands the importance of financial information for decision-making by external stakeholders and is able to characterize selected regulations in the area of financial accounting, in particular regarding the shaping of property and capital categories, revenues, costs, cash flows and consolidation.

Umiejętności: The doctoral student is able to independently analyze complex management problems and indicate financial information applicable to their solution as well as make a critical assessment of them; The doctoral student is able to design comprehensive systems of solutions in the field of management accounting adapted to the nature of the organization; The doctoral student is able to analyze, interpret and evaluate the information presented in the financial statements in an extended and in-depth way. Is able to identify economic phenomena in the enterprise and their impact on the elements of the financial statements.

Kompetencje społeczne: The doctoral student is able to operate in conditions of uncertainty and change, understands the importance of collecting, processing, synthesizing and presenting information relevant to solving management problems; The doctoral student understands the importance of presenting correct information in the financial statements for the purposes of ensuring the security of business transactions.

egzamin ustny: 0; ćwiczenia: 0,50; inne: 0; egzamin tradycyjny-pisemny: 0; egzamin testowy: 0; referaty/eseje: 0,50; kolokwium: 0