ECTS Catalogue 2013

1. Course title Accounting and Finance of Companies 2. Course code 3. Form of class AL041 Lectures, Seminar, 4. Type of course 5. Semester obligatory V 6. Number of ECTS credits 7. Level of class 4 basic 8. Number of hours per week 9. Number of hours per semester 2 30 10. Language of instruction English 11. Prerequisites Basic knowledge of enterprise financial activity and microeconomy 12. Objectives of the course Usage basics rules in financial and accountancy scope to manage enterprises and their finance 13. Teaching program National financial system in market economy. Streams and financial resources in economy. Connections between enterprise?s financial system and national financial system.

Finance and investment principles - outside capital and its acquisition. Cost of equity and outside capital. Investment, methods of accounting investment projects. Accounting as an enterprise informational system. Accountancy essentials and principles. Assets and capitals of enterprises - balance. Accounting transactions. Principles of accounts functioning, accounts scheme. Incomes and costs in enterprise accountancy. Financial statement as a information source of financial standing (balance reading, analysis of profit and loss account). Financial result ? setting and setting of enterprise financial standing 14. Assessment methods Constant evaluation of student?s work. Final test in the end of semester. Duration and test date is given on the first class 15. Recommended reading Curran, Accounting Fundamentals, Mcgraw-Hill 2005.

C. Gowthrope, Business Accounting And Finance: For Non Specialists, TL 2003.

C. Warren, J. Reeve, P. Fess, Accounting And Finance. A Firm Foundation, TL 2001.

A. Damodaran, Applied Corporate Finance, WILEY 2006.

16. Name and contact information of the lecturer dr inĹź. Zygmunt Aleksandra, a.zygmunt@po.opole.pl dr inĹź. Zygmunt Justyna, j.zygmunt@po.opole.pl