Accounting foundations - a subject offered in English 330-ES1-2PRA#E

KNOWLEDGE
2PRA#E_W01: has advanced knowledge and understanding of key concepts, categories and principles (standards) governing corporate accounting KP6#E_WG1
2PRA#E_W02: has advanced knowledge and understanding of the principles of accounting for economic operations and the principles of asset valuation KP6_WG5
2PRA#E_W03: has advanced knowledge and understanding of selected issues related to the standards and rules governing accounting in business entities, the principles governing them and their modes of operation KP6_WG6
SKILLS
2PRA#E_U01: is able to use their knowledge of accounting to analyse and interpret the causes and course of specific processes related to the classification of assets in the balance sheet, the classification of elements shaping the financial result and the determination of the result on basic economic operations KP6_UW1
2PRA#E_U02: is able to correctly select legal regulations in the field of accounting for the recording of economic operations (balance sheet and profit and loss) and determine their impact on the items of the financial statements KP6_UW2
2PRA#E_U03: is able to use the acquired knowledge to analyse and resolve specific problems related to the recording of economic operations, the valuation of assets and the determination of the financial result, proposing appropriate solutions in this area KP6_UU2
SOCIAL COMPETENCES
2PRA#E_K01: is ready to critically evaluate their knowledge and the content they receive in view of changes in the regulations governing accounting in business entities KP6_KK1
2PRA#E_K02: is ready to solve cognitive and practical problems based on a critical assessment of their knowledge in the field of accounting KP6_KK3

Lecture: written test (single-choice test and accounting for economic operations)

The minimum pass mark for the examination is 51%.

Classes:

- tests: 70% (the minimum pass mark for a test is 51%),

- solving tasks and practical examples (accounting case studies): 20%,

- class participation: 10%

The basis for passing the exercises is to obtain 51% of the total number of points from the presented forms.

The grading scale for monitoring learning outcomes is in accordance with § 23 section 6 of the Study Regulations of the University of Białystok of April 16, 2025 (Annex to Resolution No. 3521 of the Senate of the University of Białystok).

Basic literature:

1. G. Michalczuk, T. Mikulska, J. Fiedorczuk, Rachunkowość finansowa od podstaw, Wydawnictwo Uniwersytetu w Białymstoku, Białystok 2016.

2. P. Szczypa, Podstawy rachunkowości. Od teorii do praktyki, Wydawnictwo CeDeWu, Warszawa 2025.

3. M. Strojek-Filus, E.W. Maruszewska, Rachunkowość finansowa. Wprowadzenie: teoria, przykłady, zadania, Wydawnictwo Poltext, Warszawa 2024.

4. J. Pfaff (red.), Rachunkowość finansowa z uwzględnieniem MSSF Międzynarodowych Standardów Sprawozdawczości Finansowej, Wydawnictwo Naukowe PWN, Warszawa 2023.

5. Ustawa o rachunkowości z dnia 29 września 1994 r. Dz. U. 1994 nr 121 poz. 591.

Additional literature:
1. P. Szczypa (red.), Rachunkowość finansowa od teorii do praktyki, Wydawnictwo CeDeWu, Warszawa 2024.

2. J. Jaworski, Wstęp do rachunkowości przedsiębiorstw, Wydawnictwo CeDeWu, Warszawa 2025.

3. A. Kuzior, M. Rówińska-Kral, Podstawy rachunkowości finansowej. Podręcznik dydaktyczny, Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, Katowice 2021.

4. B. Kurek, I. Górowski, P. Wójtowicz, Introduction to financial accounting: exercises with solutions, Wydawnictwo Uniwersytetu Ekonomicznego w Krakowie, Kraków 2024.
5. R. Grabowski, Fundamentals of Financial Accounting, Warsaw School of Economics, Warszawa 2015.

6. B.E. Needles, M. Powers, Financial accounting, South-Western Cengage Learning, Australia 2012.

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

• Description of 330-ES1-2PRA#E in USOSweb