IRENA OLCHOWICZ PODSTAWY RACHUNKOWOCI PDF

Ze wzgędu na systematyczne zmiany w rachunkowości i dokonywany ciągły jej rozwój związany z harmonozacją i standaryzacją wyniknęła konieczność dalszej . Podstawy rachunkowości by Irena Olchowicz(Book) 16 editions published between and in Polish and held by 24 WorldCat member libraries. Get this from a library! Podstawy rachunkowości. T. 2, Zbiór zadań z rozwiązaniami. [Irena Olchowicz; Difin.].

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The class requires from the students an independent work, beyond class in the dimension of 3h every week, in order to prepare for class and do homework.

During the semester, the basics of book-keeping and accountancy will be presented. The detailed plan of lectures is as follows: Introduction to accounting principles. The accounting system – its functions.

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The accounting equation and statement of financial position. The classification of assets and liabilities.

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The double entry system for assets, liabilities and capital. The double entry system for expenses and revenues.

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Revenues and expenses, notion and classification. Structure of income statement – costs by function and costs by nature.

Preparation of income statement according to costs by function and costs by nature. Tangible fixed assets – depreciation, initial and current valuation, sale. Intangible assets – amortization, initial and current valuation, sale. After completion of the seminar the student will: One unexcused absence per semester is accepted. More than one unexcused absence will require additional problems to be completed or a penalty of -5 points will be assigned.

Podstawy rachunkowości. Cz. 1, Wykład

In order to pass the course, the student must obtain at least 50 points from all assessments. Accounting part I FIM1RACI The class requires from the students an independent work, beyond class in the dimension of 3h every week, in order to prepare for class and do homework.

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Agata Kocia Dorota Mirowska-Wierzbicka. Serwisy internetowe Uniwersytetu Warszawskiego.