Accounting - a subject offered in English 330-PS1-2RAC#E
Profile of studies: General academic
Form of studies: Full-time
Year of study /semester I Year/semester II
Entry requirements (the so-called sequential system of classes and examinations): none
Number of teaching hours with the division into the forms of teaching: Lecture: 30h
Exercises: 30h
Teaching methods:
Lecture: a lecture supported by multimedia presentations, the use of forms that activate students (e.g. conversation)
Class: independent and in groups solving accounting tasks and examples using the applicable legal solutions, the use of the case method
ECTS points: 5 points
Balance of student workload:
Lectures: 30h
Exercises: 30h
Preparation for exercise: 24h
Studying literature: 20h
Participation in consultations: 12h
Preparation for the exam/credit: 32h
Exam: 2h
TOTAL student workload in hours: 150h
Quantitative indicators:
Student workload related to the classes:
1. Require the direct participation of the teacher
Number of hours: 74h ECTS: 2,96 points
2. Of a practical nature:
The number of hours: 68h ECTS: 2,72 points.
Type of course
Mode
Course coordinators
Learning outcomes
Knowledge:
- 2RAC#E_W01: knows and understands to an advanced degree the principles of accounting in business entities and the relationships between them, the legal norms and rules organising them, their historical evolution and changes, and their ways of working KP6_WG6
Competences:
- 2RAC#E_U01: is able to properly select sources in the field of accounting and, on the basis of information from them, make a critical assessment, analysis and synthesis of processes related to the classification of assets in the balance sheet, classification of elements shaping the financial result and determination of the result on basic economic operations KP6_UW2
- 2RAC#E_U02: is able to select and use proper methods and tools for recording balance and result economic operations KP6_UW3
- 2RAC#E_U03: is able to use normative systems and selected legal norms and rules in order to determine their impact on the financial statement items KP6_UW4
- 2RAC#E_U04: is able to plan and carry out own lifelong learning, complement and improve acquired knowledge and skills in accounting KP6_UU1
Social competences:
- 2RAC#E_K01: is ready to critically analyse the knowledge possessed as regards accounting in business companies KP6_KK1
Assessment criteria
The general conditions of attendance are set out in Resolution No. 2527 of the Senate of the University of Białystok on 26 June 2019 on the agreement of the Regulations of the University of Białystok.
Absences:
- two unexcused absences from exercises (4 teaching hours) are allowed; absences exceeding the permitted limit should be credited at consultations;
- more than 50% of unexcused and unsatisfied absences from classes qualify for failing the course.
Bibliography
Basic literature:
1. G. Michalczuk, T. Mikulska, J. Fiedorczuk, Rachunkowość finansowa od podstaw, Wydawnictwo Uniwersytetu w Białymstoku, Białystok 2016.
M. W. E. Glautier, B. Underdown, D. Morris, Accounting: theory and practice-8th ed., Publisher: Financial Times/ Prentice Hall, 2010
2. Ustawa o rachunkowości z dnia 29 września 1994 r. Dz. U. 1994 nr 121 poz. 591.
3. R. Grabowski, Fundamentals of Financial Accounting, Warsaw School of Economics, Warszawa 2015.
Additional literature:
1. Walter T. Harrison, Financial accounting: international financial reporting standards, Wyd. Pearson, Boston 2014.
2. B.E. Needles, M. Powers, Financial accounting, South-Western Cengage Learning, Australia 2012.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: