Załącznik nr 2
do zarządzenia Rektora nr /12
COURSE DESCRIPTION CARD
NOTE: If the course consists of lectures and classes, the Course Description applies to both forms
of teaching
1. Course title: Financial Reporting and Analysis
in Polish:
Sprawozdawczość i analiza finansowa2. Course code …
Number of ECTS credits: 7
Course completion method:E
Course commenced / Year
2014/2015
3. Faculty: Finance and Insurance
4. Field of Study: Finance and Accounting
5. Department of the Field of Study Coordinator: Department of Investments and Real Estate
6. Name of tutor:
Lectures: Ewa Wanda Maruszewska PhD,
Classes: Ewa Wanda Maruszewska PhD,
Lab classes …
Examiner: Ewa Wanda Maruszewska PhD,
7. Tutor’s department: Department of International Accounting
8. Number of contact hours with students:
Type of course Full time study Part time study
Lectures 28
Classes 45
Foreign language classes Lab classes Seminars Introductory Seminars Other Total hours 73 Examination (hours) 5
9. Course timeframe (no. of semesters) 4
Course commencement / Year 2014/2015
Course commencement / Semester SPRING
10. Stage of tertiary education: 1
st11. Course status
Compulsory for the field of study …
Compulsory for the specialization
Finance and Accounting for Business
12. Requirements
Compulsory: Accounting for Business, Financial Accounting
Recommended:
13. Course objectives:
Familiarize students with factors influencing models of financial reporting and determinants of
international financial reporting standards. Understanding the principles of valuation conducted
in the process of preparation of statement of financial position. Presentation of measurement
techniques of the results of economic operations conducted by business entities on domestic and
foreign markets. Presentation of methods of financial analysis aiming to provide relevant
information for management purpose.
14. Teaching and learning methods:
A. Direct student/teacher contact hours:
Number of teaching hours No. Teaching methods Description
Full time study Part time study 1.
Lectures using
multimedia
techniques
A multimedia
presentation illustrated
with numerical
exercises
202.
Active lecture
Discussion, case
studies, brainstorming
8
3.
Classes / exercises
Discussion, case
studies, brainstorming,
analysis of financial
reporting, solving
practical tasks
45
Total AS:73 AN:
B. Self-study hours:
Number of hours No. Learning methods Description
Full time study Part time study 1.
The notes analysis
Getting familiar
with the talks in
terms of the
presented theory,
35
2.
Tests’ solving
Solving practical
tasks
30 3.Solving a case
study
Creation of
financial report
based on teaching
case
Conducting
financial analysis
based on real data
from business
entity
40 4.Learning through
role pretending
Multicriteria
analysis of
alternative solutions
30regarding financial
reporting disclosure
and its
consequences
Total BS: 135 BN:
Total AS+BS = 73+135=208
Total AN+BN = …….
Examination (E) = 5
Examination (E) =…….
Total AS+BS+E= 215
Total AN+BN+E = …….
15. Key words: financial reporting, accounting, financial analysis
16. Course content:
1. Introduction to international accounting regulations; domestic and European Union
sources of accounting law
2. Conceptual Framework for Financial Reporting
3. Basic principles of financial reporting, contents and layout of financial reports
4. Measurement and disclosure of basic operations resulting in changes in assets,
liabilities and equity
5. Financial results’ measurement standards and disclosure
6. Balance sheet and income statement interrelations; other elements of financial
reporting
Financial analysis’ tools and methods
17. Student learning outcome achieved in the course, as related to the outcome intended for the
field of study. Methods of outcome achievement evaluation.
Student learning outcome intended for the field of study
/ Symbols
Student learning outcome achieved in the course
Methods of assessing student learning outcome achieved in the course Documentation Knowledge FiR1_W03 FiR1_W04 FiR1_W06 FiR1_W07 FiR1_W08
1.Has obtained knowledge on relations (in micro and macro scale) among business entities.
2.Has obtained knowledge on types of social and business relations of the contemporary Economy and the patterns applicable, furthermore is able to use accounting information systems for reflecting the patterns and relations.
3. Has learnt methods and tools for description the structure and institutions of the real and financial terms and for analysing processes within and among those entities occurring also in the form of recording and reporting models
4. Has obtained knowledge on rules and regulations determining the behaviour of the entities of the real and financial terms and their importance to the accounting information system.
5. Has obtained knowledge on causes, course and consequences of the social and economical changes within business entities and is able to describe and analyse those based on accounting information.
Exam focused on cases of preparation and analysis of financial statements as well as legislative regulations, Documentation of final exam Skills
FiR1_U02 1. Is able to use basic theoretical knowledge for
describing and analysing particular social, economical and financial phenomena and
Open (written) exercises focused on the possibility of
Documentation of final exam
FiR1_U03
FiR1_U04
FiR1_U05
FiR1_U07
FiR1_U08
processes through, among others, the elements of the accounting system.
2. Analyses the causes and course of social, economical and financial processes also with the use of IT technology.
3. Is able to forecast social, economical and financial phenomena and processes with the use of standard methods and tools of financial accounting. 4. Is able to use normative systems, rules and regulations determining social, economical and financial behaviour.
5. Analyses suggested solutions to the problems and implies appropriate conclusions within the area.
6. Is able to forecast human behaviour, analyse their motives and indicate ethical, social, economical and financial outcomes.
choice making in financial reporting and analysis Social skills FiR1_K02 FiR1_K03 FiR1_K06 FiR1_K07
1. Is able to use basic theoretical knowledge for describing and analyzing particular social, economical and financial phenomena and processes through, among others, the elements of the accounting system
2. Analyses the causes and course of social, economical and financial processes also with the use of IT technology
3. Is able to use sources and tools effectively, including accounting standards put at disposal to complete particular professional tasks..
4. Analyses suggested solutions to the problems and implies appropriate conclusions within the area. Open (written) exercises focused on the possibility of choice making in financial reporting and analysis Documentation of final exam
18. Methods of grading student performance:
No. Student performance assessment methods
and course completion requirements
Description Percentage of the final grade
1.
The written exam
Written test
302.
Analysis of
financial report
Includes test and
numerical examples
20 2.
Tests (during
classes)
Written test and
numerical exercises
50
* If students are required to earn credits and pass an exam, the credit accounts for at least 30% of the final grade
