{"id":41686,"date":"2022-07-19T13:51:27","date_gmt":"2022-07-19T11:51:27","guid":{"rendered":"https:\/\/prawo.uwr.edu.pl\/?page_id=41686"},"modified":"2022-12-29T12:30:56","modified_gmt":"2022-12-29T11:30:56","slug":"principles-of-accounting","status":"publish","type":"page","link":"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/principles-of-accounting\/","title":{"rendered":"Principles of Accounting"},"content":{"rendered":"\n
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Principles of Accounting<\/h1>\n\n\n

Program: <\/strong>Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)<\/a>
ECTS:<\/strong> 4
Lecturer:<\/strong> Dr. Emilia Konopska-Stru\u015b
Email:<\/strong> emilia.konopska-strus@uwr.edu.pl<\/a><\/p>\n\n\n\n

Type: <\/strong>Compulsory
Level:<\/strong> Elementary<\/p>\n\n\n\n

Lecture<\/strong>
Number of hours:<\/strong> 2h X 8 weeks = 16 hours (1 semester)<\/p>\n\n\n\n

Classes<\/strong>
Number of hours:<\/strong> 2h X 7 weeks = 14 hours (1 semester)<\/p>\n<\/div>\n<\/div>\n\n\n\n

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Objective: <\/strong><\/p>\n\n\n\n

The course acquaints students with the basic concepts of accounting, the definition and types of accountig, accounts hierarchy, journal entries related to sales, purchases, payments and expenses, accounting of assets and current liabilities. This course provides also the basic knowledge of core finnacial statements. An introduction of the preparation and analysis of financial statements.<\/p>\n\n\n\n

The aim:
1. To acquaint students with the basic concepts of accounting.
2. To provide knowledge of core financial statements: Balance Sheet, Income Statement, Statement of Cash Flows
3. To acquaint students with the jounalising assets and liabilities.
4. To acquaint students with the journaling expenses, revenues and determining net income.<\/p>\n\n\n\n

Acquired knowledge:
Students have the knowledge of essence and purposes of accounting within bussiness.
Students have the knowledge of such basic concepts of accounting as: assetts, liabilities, eguities, accounts, the terms of debit and credit, T-accounts.<\/p>\n\n\n\n

Acquired skills:
Students are able to prepare basic financial statements.
Students are able to perform basic analyses of the financial statements of a corporation.
Students are able to journalize basic transactions in accounting.<\/p>\n\n\n\n

Developed reflection:
Students understand the role of accounting within bussiness.
Students are prepared to make decisions of financial and accounting.
Students unserstand the importance of improvement knowledge during the whole life.<\/p>\n\n\n\n

Assessment: <\/strong>
The final grade consists of: exam ( 50% ), term papers ( 40% ), class activity ( 5% ), student own work ( 5% ).<\/p>\n\n\n\n

Contents: <\/strong>
Introduction to Accounting (basic concepts of accounting, the role of accounting within business, regulations of accounting in Poland and in the World, IFRS, US GAAP).<\/p>\n\n\n\n

Core Financial Statements (Balance Sheet, Income Statement, Statement of Cash Flows).<\/p>\n\n\n\n

Double entry book keeping (accounts, the terms of debit and credit, T-accounts).<\/p>\n\n\n\n

Fixed assets and intangible assets (depreciation methods).<\/p>\n\n\n\n

Accounting for current assets (cash and cash equivalents, trade receivables).<\/p>\n\n\n\n

Current liabilities and payroll (gross pay and deductions).<\/p>\n\n\n\n

Journalizing transactions related to expenses and revenues.<\/p>\n\n\n\n

End of period procedures (determination of net income, closing entries).<\/p>\n\n\n\n

Recommended reading: <\/strong>
Book-keeping and accounts<\/em>, Frank Wood, Sheila Robnson,  Pearson Education Limited, 2013.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Program: Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS: 4Lecturer: Dr. Emilia Konopska-Stru\u015bEmail: emilia.konopska-strus@uwr.edu.pl Type: CompulsoryLevel: Elementary LectureNumber of hours: 2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours: 2h X 7 weeks = 14 hours (1 semester) Objective:  The course acquaints students with the basic concepts of accounting, the definition and types of accountig, accounts hierarchy, journal entries […]<\/p>\n","protected":false},"author":20,"featured_media":18196,"parent":40462,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-41686","page","type-page","status-publish","has-post-thumbnail","hentry"],"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":"","menu-24x24":"","menu-36x36":"","menu-48x48":""},"post_excerpt_stackable_v2":"

Principles of Accounting Program: Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS: 4Lecturer: Dr. Emilia Konopska-Stru\u015bEmail: emilia.konopska-strus@uwr.edu.pl Type: CompulsoryLevel: Elementary LectureNumber of hours: 2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours: 2h X 7 weeks = 14 hours (1 semester) Objective:  The course acquaints students with the basic concepts of accounting, the definition and types of accountig, accounts hierarchy, journal entries related to sales, purchases, payments and expenses, accounting of assets and current liabilities. This course provides also the basic knowledge of core finnacial statements. An introduction of the preparation and analysis of financial statements. The aim:1. To acquaint students with the basic…<\/p>\n","category_list_v2":"Uncategorized","author_info_v2":{"name":"mmatlinski","url":"https:\/\/prawo.uwr.edu.pl\/en\/author\/mmatlinski\/"},"comments_num_v2":"0 comments","acf":[],"yoast_head":"\nPrinciples of Accounting - Wydzia\u0142 Prawa, Administracji i Ekonomii<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/principles-of-accounting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principles of Accounting - Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\n<meta property=\"og:description\" content=\"Program: Bachelor of Business and Administration (Specialisations: Business, Finance, Governance)ECTS: 4Lecturer: Dr. Emilia Konopska-Stru\u015bEmail: emilia.konopska-strus@uwr.edu.pl Type: CompulsoryLevel: Elementary LectureNumber of hours: 2h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours: 2h X 7 weeks = 14 hours (1 semester) Objective:  The course acquaints students with the basic concepts of accounting, the definition and types of accountig, accounts hierarchy, journal entries […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/principles-of-accounting\/\" \/>\n<meta property=\"og:site_name\" content=\"Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\n<meta property=\"article:modified_time\" content=\"2022-12-29T11:30:56+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/principles-of-accounting\/\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/en\/bba-bachelor-of-business-and-administration\/principles-of-accounting\/\",\"name\":\"Principles of Accounting - 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