{"id":91732,"date":"2022-08-11T16:17:59","date_gmt":"2022-08-11T14:17:59","guid":{"rendered":"https:\/\/prawo.uwr.edu.pl\/?page_id=91732"},"modified":"2022-08-11T16:17:59","modified_gmt":"2022-08-11T14:17:59","slug":"accounting-and-firm-reporting","status":"publish","type":"page","link":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/","title":{"rendered":"Accounting and Firm Reporting"},"content":{"rendered":"\n
\n
\n
\n
\"finanse\"<\/figure>\n<\/div>\n\n\n\n
\n
<\/div><\/div>\n\n\n\n
\n\n\n

Accounting and Firm Reporting<\/h1>\n\n\n

Program:<\/strong>\u00a0\u00a0Managerial Economics<\/a>
ECTS:\u00a0<\/strong>\u00a04
Lecturer:\u00a0<\/strong>\u00a0Krzysztof Wiatrzyk
Email:<\/strong>\u00a0\u00a0263475@uwr.edu.pl<\/a>
Type:<\/strong>\u00a0\u00a0Compulsory
Level:\u00a0<\/strong>\u00a0Advanced<\/p>\n\n\n\n

Lecture<\/strong>
Number of hours:<\/strong>\u00a0\u00a02h X 8 weeks = 16 hours (1 semester)<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n

Classes<\/strong>
Number of hours:\u00a0<\/strong>\u00a02h X 7 weeks = 14 hours (1 semester)<\/p>\n\n\n\n

Objective:\u00a0<\/strong>
The course Accounting and Firm Reporting allows students to understand accounting principles, importance of accounting in business and foundations of financial reporting.
The aim of this course is to understand analyzing and recording business transactions.
In addition, student is able to prepare of financial statements.<\/p>\n\n\n\n

Assessment:\u00a0<\/strong>
Written exam<\/p>\n\n\n\n

Contents:\u00a0<\/strong>
1.\u00a0The concept of accounting. Foundations of financial reporting. The role of accounting in business.
2.\u00a0Analyzing and recording business transactions.
3.\u00a0Adjusting the accounts and completing the accounting cycle. Presentation of financial statements.
4.\u00a0Accounting for merchandising operations. Inventory.
5.\u00a0Internal control and receivables.
6.\u00a0Long-term assets. Fixed assets. Amortization. Intangibles assets.
7.\u00a0Payroll and liabilities. Accounting for corporations. Investments and fair value accounting.
8.\u00a0The Statement of Cash Flows. Analysis of financial statements.<\/p>\n\n\n\n

Recommended reading:\u00a0<\/strong>
Accounting<\/em>, 9th Edition, C. Horngren, W. T. Harrison, M. S. Oliver, Pearson, 2012.
Understanding Financial Statements<\/em>, L. M. Fraser, A. Ormiston, Pearson, Boston, 2010.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Krzysztof WiatrzykEmail:\u00a0\u00a0263475@uwr.edu.plType:\u00a0\u00a0CompulsoryLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:\u00a0\u00a02h X 7 weeks = 14 hours (1 semester) Objective:\u00a0The course Accounting and Firm Reporting allows students to understand accounting principles, importance of accounting in business and foundations of financial reporting.The aim of this course is to understand analyzing […]<\/p>\n","protected":false},"author":20,"featured_media":49171,"parent":125028,"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-91732","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":"

Accounting and Firm Reporting Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Krzysztof WiatrzykEmail:\u00a0\u00a0263475@uwr.edu.plType:\u00a0\u00a0CompulsoryLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:\u00a0\u00a02h X 7 weeks = 14 hours (1 semester) Objective:\u00a0The course Accounting and Firm Reporting allows students to understand accounting principles, importance of accounting in business and foundations of financial reporting.The aim of this course is to understand analyzing and recording business transactions.In addition, student is able to prepare of financial statements. Assessment:\u00a0Written exam Contents:\u00a01.\u00a0The concept of accounting. Foundations of financial reporting. The role of accounting in business.2.\u00a0Analyzing and recording business transactions.3.\u00a0Adjusting the accounts and completing the accounting cycle. Presentation…<\/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":"\nAccounting and Firm Reporting - 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\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting and Firm Reporting - Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\n<meta property=\"og:description\" content=\"Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Krzysztof WiatrzykEmail:\u00a0\u00a0263475@uwr.edu.plType:\u00a0\u00a0CompulsoryLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:\u00a0\u00a02h X 7 weeks = 14 hours (1 semester) Objective:\u00a0The course Accounting and Firm Reporting allows students to understand accounting principles, importance of accounting in business and foundations of financial reporting.The aim of this course is to understand analyzing […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/\" \/>\n<meta property=\"og:site_name\" content=\"Wydzia\u0142 Prawa, Administracji i Ekonomii\" \/>\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=\"2 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\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/\",\"name\":\"Accounting and Firm Reporting - Wydzia\u0142 Prawa, Administracji i Ekonomii\",\"isPartOf\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2022-08-11T14:17:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Strona g\u0142\u00f3wna\",\"item\":\"https:\/\/prawo.uwr.edu.pl\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"MME: Master of Managerial Economics\",\"item\":\"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Accounting and Firm Reporting\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#website\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/\",\"name\":\"Wydzia\u0142 Prawa, Administracji i Ekonomii\",\"description\":\"Kolejna witryna sieci \u201eUWR Witryny\u201d\",\"publisher\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/prawo.uwr.edu.pl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#organization\",\"name\":\"Wydzia\u0142 Prawa, Administracji i Ekonomii\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png\",\"contentUrl\":\"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png\",\"width\":764,\"height\":269,\"caption\":\"Wydzia\u0142 Prawa, Administracji i Ekonomii\"},\"image\":{\"@id\":\"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Accounting and Firm Reporting - Wydzia\u0142 Prawa, Administracji i Ekonomii","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/","og_locale":"en_US","og_type":"article","og_title":"Accounting and Firm Reporting - Wydzia\u0142 Prawa, Administracji i Ekonomii","og_description":"Program:\u00a0\u00a0Managerial EconomicsECTS:\u00a0\u00a04Lecturer:\u00a0\u00a0Krzysztof WiatrzykEmail:\u00a0\u00a0263475@uwr.edu.plType:\u00a0\u00a0CompulsoryLevel:\u00a0\u00a0Advanced LectureNumber of hours:\u00a0\u00a02h X 8 weeks = 16 hours (1 semester) ClassesNumber of hours:\u00a0\u00a02h X 7 weeks = 14 hours (1 semester) Objective:\u00a0The course Accounting and Firm Reporting allows students to understand accounting principles, importance of accounting in business and foundations of financial reporting.The aim of this course is to understand analyzing […]","og_url":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/","og_site_name":"Wydzia\u0142 Prawa, Administracji i Ekonomii","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/","url":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/","name":"Accounting and Firm Reporting - Wydzia\u0142 Prawa, Administracji i Ekonomii","isPartOf":{"@id":"https:\/\/prawo.uwr.edu.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#primaryimage"},"image":{"@id":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#primaryimage"},"thumbnailUrl":"","datePublished":"2022-08-11T14:17:59+00:00","breadcrumb":{"@id":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/accounting-and-firm-reporting\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona g\u0142\u00f3wna","item":"https:\/\/prawo.uwr.edu.pl\/en\/"},{"@type":"ListItem","position":2,"name":"MME: Master of Managerial Economics","item":"https:\/\/prawo.uwr.edu.pl\/en\/mme-master-of-managerial-economics\/"},{"@type":"ListItem","position":3,"name":"Accounting and Firm Reporting"}]},{"@type":"WebSite","@id":"https:\/\/prawo.uwr.edu.pl\/#website","url":"https:\/\/prawo.uwr.edu.pl\/","name":"Wydzia\u0142 Prawa, Administracji i Ekonomii","description":"Kolejna witryna sieci \u201eUWR Witryny\u201d","publisher":{"@id":"https:\/\/prawo.uwr.edu.pl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/prawo.uwr.edu.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/prawo.uwr.edu.pl\/#organization","name":"Wydzia\u0142 Prawa, Administracji i Ekonomii","url":"https:\/\/prawo.uwr.edu.pl\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/","url":"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png","contentUrl":"https:\/\/prawo.uwr.edu.pl\/wp-content\/uploads\/sites\/210\/2025\/10\/UWr-logotyp-2025.png","width":764,"height":269,"caption":"Wydzia\u0142 Prawa, Administracji i Ekonomii"},"image":{"@id":"https:\/\/prawo.uwr.edu.pl\/#\/schema\/logo\/image\/"}}]}},"publishpress_future_action":{"enabled":false,"date":"2026-04-26 13:28:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/91732\/"}],"collection":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/"}],"about":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/types\/page\/"}],"author":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/users\/20\/"}],"replies":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/comments\/?post=91732"}],"version-history":[{"count":1,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/91732\/revisions\/"}],"predecessor-version":[{"id":125364,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/91732\/revisions\/125364\/"}],"up":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/pages\/125028\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/media\/?parent=91732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/categories\/?post=91732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prawo.uwr.edu.pl\/en\/wp-json\/wp\/v2\/tags\/?post=91732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}