Syllabus Title of the course: Accounting and firm reporting Number of hours: 30 hours
Location: ERASMUS: Monday 8:00-9:30 103A, A building; MME(2)II: Tuesday 9:45-11:15 212A, A building ECTS: 5
Semester: 3
Lecturer: Dr. Mariusz Dybał, Ph.D. Office: room 203c – A building Office hours: Monday 9:30-10:30
E-mail: mariusz_dybal@prawo.uni.wroc.pl
Home page: http://prawo.uni.wroc.pl/user/12048/students-resources Course objectives:
to understand accounting principles, book records and preparing financial statements, to teach the basics of understanding and using financial information with practical techniques and real-world examples.
Grading policy:
There will be a case study every week covering the material for that week. Each student is asked to solve case application at home and send via e-mail. There will be one week time for every case study. The weights for the final course grade are as follows:
A – 5 and more case studies B – 4 case studies C – 3 case studies D – 2 case studies E - 1 case study F – no case studies Table of contents:
Conceptual Framework and Financial Statements Recording Business Transactions
Accrual Accounting
Presentation of Financial Statements Internal Control, Cash, and Receivables Inventory and Merchandising Operations PPE & Intangibles
Investment and International Operations Liabilities
Shareholders’ Equity
The Statement of Case Flows Financial Statement Analysis Recommended reading:
