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1 COURSE DESCRIPTION CARD Załącznik nr 2 do zarządzenia Rektora nr /12 NOTE: If the course consists of lectures and classes, the Course Description applies to both forms of teaching 1. Course title: Principles of Financial Accounting 2. Course code in Polish: Zasady rachunkowości finansowej Number of ECTS credits 7 Course completion method Course commenced / Year 3. Faculty: Finance and Insurance 4. Field of Study: Finance and Accounting 5. Department of the Field of Study Coordinator: Department of Investment 6. Name of tutor: Lectures dr hab. Andrzej Piosik, prof. UE Classes Lab classes Examiner dr hab. Andrzej Piosik, prof. UE 7. Tutor s department Department of Accounting 8. Number of contact hours with students: Type of course Full time study Part time study Lectures 25 Classes 20 Foreign language classes Lab classes Seminars Introductory Seminars Other Total hours 45 Examination (hours) 3 9. Course timeframe (no. of semesters) winter semester; summer semester Course commencement / Year Course commencement / Semester 10. Stage of tertiary education 11. Course status Compulsory for the field of study Compulsory for the specialization Optional 12. Requirements Compulsory: Recommended: - 1 -
2 13. Course objectives: Our main aim for the PFA module is to: Show you the link between business, finance and accounting & functions of accounting for business Provide an in-depth detailed introduction to financial accounting Understand basic concepts and principles underlying financial statements and methods used while preparing main elements of financial statements (a statement of financial position, comprehensive income, cash-flow) Demonstrate how financial accounting information can be used in corporate analysis and decision-making Understand various accepted principles employed in generating financial statements with the focus on IAS/IFRS Understand main techniques of earnings management and detecting this process 14. Teaching and learning methods: A. Direct student/teacher contact hours: No. Teaching methods Description 1. Interactive lecture Delivery of and (critical) discussion on selected theoretical aspects of accounting. 2. Interactive tutorials Applying accounting theory to solve practical problems and case 3. B. Self-study hours: studies. Number of teaching hours Full time study Part time study 25 Total AS: 45 AN: 20 1 No. Learning methods Description Self-study. 2. Solving of standard accounting tasks Literature study, analysis of lecture and tutorials notes. Solving selected numerical problems (tutors' assistance available). 3. Case studies Analysis and solution of case studies Number of hours Full time study Part time study
3 Total BS: 165 BN: Total AS+BS = 210. Examination (E) =3. Total AS+BS+E= 213. Total AN+BN =. Examination (E) =. Total AN+BN+E =. 15. Key words: financial statements, statement of financial position, business transactions 16. Course content: 1. Introduction to the contemporary business environment (micro & macro level), finance and accounting. - contemporary enterprise theories (esp. systems and stakeholder theory) - the influence of the environment on business 2. Accounting as a company s information system. The users of accounting information. 3. Differences between financial and management accounting. 4. The underlying assumptions of accounting. Financial accounting regulations, IASB Framework, GAAPs. - environment-based need for uniformisation and standardisation of financial accounting regulations - true-and-fair view, accrual basis, going concern, understandability, relevance, reliability, comparability 5. Explaining the basic accounting procedures and elements of financial statements. - what are company accounts (books)? - how do accounts work? - what is a statement of financial position / balance sheet? - basic format - what is a comprehensive income and its relation to income statement? - basic format - what is a cash-flow statement? 6. Accounting for assets and liabilities. - valuation, recognition and disclosure principles (under IFRS) - limitations of the balance sheet 7. Accounting for earnings. - profit and loss account preparation techniques - limitations of the accrual based profit and loss account - cost and revenue flow for manufacturers, and service providers and for merchandising - accounting and taxation 8. Cash versus profit. In what way is a cash-flow statement useful and how to prepare it? 9. Fundamentals of financial analysis. - basic liquidity, profitability, leverage, activity and market value ratios 10. Is accounting information enough to evaluate a company? Discussion on the drawbacks of current accounting. - fundamentals of corporate valuation - what determines corporate value? (tangible and intangible factors) 11. Measuring and Reporting Assets and Capitals: - 3 -
4 - Liquid Assets (Cash, Securities, Receivables) - Inventories (Valuation, Flow Assumptions) - Plant, Equipment and Intangible Assets (Acquisition, Depreciation, Depletion, Impairment), - Liabilities with Interest Imputation (Current Liabilities, Long-Term Liabilities, Interest Computation) - Owners' Equity 12. Earnings management objectives and techniques; detecting the process of earnings management Student learning outcome achieved in the course, as related to the outcome intended for the field of study. Methods of outcome achievement evaluation. Student learning outcome intended for the field of study / Symbols FiR_W04, FiR_W05, FiR_W06 FiR_U05, FiR_U06, FiR_U11 Student learning outcome achieved in the course Knowledge 1. Understand the role of accounting as a business language 2. Understand elements of financial statements of a company and interpret their content and prepare a model financial statement on the basis of business transactions. Skills 1. Perform basic book-keeping operations on the basis of business transactions and understand their influence on financial statements. 2. Conduct an analysis of financial statements and critically assess a company s overall standing Social skills Methods of assessing student learning outcome achieved in the course Problem demonstrating understanding financial statements Illustration - standard accounting tasks Documentation FiR_K04, FiR_K06, FiR_K07, 1. Critically analyse and communicate consequences of business transactions and their impact on financial position of a reporting unit. 2. Illustration critical analysis of consequences of business transactions - 4 -
5 18. Methods of grading student performance: No. Student performance assessment methods and course completion requirements Description Percentage of the final grade * If students are required to earn credits and pass an exam, the credit accounts for at least 30% of the final grade 19. Reading list Compulsory reading list: Clyde P. Stickney, Roman L. Weil, Katherine Schipper, Jennifer Francis: Financial accounting: an introduction to concepts, methods, and uses. South-Western CENGAGE Learning, 2010 Recommended reading: Thomas Andrew., Intruduction to Financial Accounting. Fifth Ed. McGraw Hill Companies. BRITTON, A., WATERSTON, Ch., Financial Accounting. Fourth Ed. FT Prentice Hall / Pearson Ed. Ltd. 20. Language of instruction: English 21. Tutors recommendations: - 5 -
5. Department of the Field of Study Coordinator: DEPARTMENT OF INVESTMENTS AND REAL ESTATE
Załącznik nr 2 do zarządzenia Rektora nr /12 COURSE DESCRIPTION CARD NOTE: If the course consists of lectures and classes, the Course Description applies to both forms of teaching 1. Course title: FINANCIAL
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