General information

Course type AMUPIE
Module title Financial Accounting
Language EN
Module lecturer prof. nadzw. dr hab. Ryszard Kamiński
Lecturer's email
Lecturer position profesor
Faculty Faculty of Law and Administration
Semester 2023/2024 (winter)
Duration 20
USOS code 10-FA-w-erasm


Module aim (aims)

The aim of this module is to familiarize students with the basic problems of financial accounting companies including the presentation of the principles of functioning of the registration and reporting system of enterprises.

Pre-requisites in terms of knowledge, skills and social competences (where relevant)


Week 1: The essence of information and register system. Week 2: The recording system of economic operations Week 3: Report on the company's financial position (balance sheet). Week 4: The concept, classification, principles of valuation and accounting system of fixed assets, including intangible assets, fixed assets, long-term financial assets Week 5: The concept, classification, principles of recording tangible assets. Week 6: The concept, classification and principles of recording cash and short-term financial assets.Week 7: The concept, classification and calculation of costs.Week 8: Profit and Loss AccountWeek 9: Financial reporting standards.Week 10: Standards for integrated reporting

Reading list

Barry Eliott, Jamie Eliot, Financial Accounting and Reporting , 2013.Financial accounting, Kamiński, ENTERPRISE FINANCIAL REPORTING AND THE DEMANDS OF THE PRESENT TIMES, LAP-Lambert Academic Publishing, Sarbricken 2015