institute of administration and finance finance and ......seasons, everyday expressions. language...

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Institute of Administration and Finance Course of studies Finance and Accounting BA studies A / GENERAL EDUCATION MODULE Philosophy selected issues Philosophy as a science and its place among other sciences . A short outline of philosophy’s development. Characteristics of main fields in philosophy: Theoretical Philosophy; Practical Philosophy. Epistemology and metaphysics as the basics of theoretical philosophy. Philosophical theory of value, philosophical anthropology and the theory of worldview conflicts as principal divisions of practical philosophy. Philosophy in reference with practical issues. Acquaintance with main notions, problems and directions of philosophical thought’s development throughout centuries. An introduction to ability of asking questions, searching for one’s own answers, as well as coming to conclusions based on analysed texts and philosophical concepts. Use of philosophical heritage in solving essential issues of social life, in the field of their future professional activity, directly connected with the studies. Foreign Language Language skills: Speaking; Reading; Writing;Listening. Introducing oneself, giving one’s personal data, filling in forms, ability of writing short forms). Grammar and Vocabulary: personal (subject) pronouns, articles, ordinal and cardinal numbers, weekdays, months, seasons, everyday expressions. Language skills on the communicative level in everyday and business contexts, as well as in the field of the economic-social terminology and the EU integration, in accordance with foreign language teaching methodology. The priority is students’ communicative competence’s development. Logic The subject and the structure of logic the language as the system of signs, turning over in the logical meaning. Categories of functors functors, defining notions, kinds of the definition, mistakes in defining. Elements of the sets and the theory of the relation. The classical tautology, the method zero- one. Calculation of quantifiers tautologies of the calculation of quantifiers. Applying the formal logic in the theory of deductive concluding. Elements of the methodology of sciences. Acquiring with essential problems in the scope of elementary logic. An ability of applying notions in the scope of logic at solving straight lines concerning problems of establishing the logical structure of linguistic expressions, defining and classification of notions, justifying statements. Intellectual property protection A basic foundation and principles of intellectual ownership. Everything about a work what a work is, and what a work is not. A work in the Internet; copyrights vs. intellectual property in the Internet. An author. Co-authorship of a work. Intellectual ownership in working

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Page 1: Institute of Administration and Finance Finance and ......seasons, everyday expressions. Language skills on the communicative level in everyday and business contexts, as well as in

Institute of Administration and Finance

Course of studies – Finance and Accounting

BA studies

A / GENERAL EDUCATION MODULE

Philosophy – selected issues Philosophy as a science and its place among other sciences . A short outline of philosophy’s development. Characteristics of main fields in philosophy: Theoretical Philosophy; Practical Philosophy. Epistemology and metaphysics as the basics of theoretical philosophy. Philosophical theory of value, philosophical anthropology and the theory of worldview conflicts as principal divisions of practical philosophy. Philosophy in reference with practical issues. Acquaintance with main notions, problems and directions of philosophical thought’s development throughout centuries. An introduction to ability of asking questions, searching for one’s own answers, as well as coming to conclusions based on analysed texts and philosophical concepts. Use of philosophical heritage in solving essential issues of social life, in the field of their future professional activity, directly connected with the studies. Foreign Language Language skills: Speaking; Reading; Writing;Listening. Introducing oneself, giving one’s personal data, filling in forms, ability of writing short forms). Grammar and Vocabulary: personal (subject) pronouns, articles, ordinal and cardinal numbers, weekdays, months, seasons, everyday expressions. Language skills on the communicative level in everyday and business contexts, as well as in the field of the economic-social terminology and the EU integration, in accordance with foreign language teaching methodology. The priority is students’ communicative competence’s development. Logic The subject and the structure of logic – the language as the system of signs, turning over in the logical meaning. Categories of functors – functors, defining notions, kinds of the definition, mistakes in defining. Elements of the sets and the theory of the relation. The classical tautology, the method zero- one. Calculation of quantifiers – tautologies of the calculation of quantifiers. Applying the formal logic in the theory of deductive concluding. Elements of the methodology of sciences. Acquiring with essential problems in the scope of elementary logic. An ability of applying notions in the scope of logic at solving straight lines concerning problems of establishing the logical structure of linguistic expressions, defining and classification of notions, justifying statements. Intellectual property protection A basic foundation and principles of intellectual ownership. Everything about a work – what a work is, and what a work is not. A work in the Internet; copyrights vs. intellectual property in the Internet. An author. Co-authorship of a work. Intellectual ownership in working

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relations. The allowed application of a work (personal application, allowed application in press, radio, television and the Internet). Civil liability, penal liability for infringement of a work right. In patent office procedure. Patent – rights and duties of subsequent to the patent. Disposition of objects of industrial ownership right. Protection of information, basic foundation and principles. Civil liability and penal liability for infringement of an invention. Acquiring the knowledge of principal legal binding acts in Poland and intellectual ownership in range of international acts. Acquaintance with basic civil and penal procedures in range of intellectual ownership. Sociology The subject of the research and the scope of teaching sociology, essential research methods. The social bond and social groups. The prestige of studying – professions and the social mobility and its consequences. The culture and changes in the cultural life of the society; the cultural life and diversifying it. Comprehending the state and the nation through sociological aspects of the state and the nation – national-creative factors, the national awareness, the nation and its structure. Social bases of the politics; political institutions of the society – the legitimization of the power, conflicts, social and political emergencies in Poland, ways of managing them. Changes in attitudes and mentality of the Polish people in the period of the transformation after 1989; political culture of the ruling and ruled. Making aware of the role of the man in the society; the man as a social being which can realize their aims only in the organised society. An ability of observing the diversity in the contemporary society and regularities ruling social phenomena and processes. Computer studies Bases of technical terminology (notions), equipment (means), software (programming, devices) and methods of information technology. Information technology as a component of craft; the use of utilitarian software, preparation of text documents and multimedia presentations (package MS Office). Editor of text (word processor). The use of software for presentation graphics. The use of graphic editor for data processing graphics. The use of the Internet for educational purposes, in range of communication and stockpiling information. Solving problems with the aid of the computer – own students’ projects prepared with the use of utilization programmes and the Internet networks. Humanistic aspects, ethical-legal and social in the access and use of information technology. Acquainting with modern information technology, with utilitarian software and the Internet with stocks of network. Practical acquaintance with knowledge the use of the computer and with utilitarian software, broadening the knowledge and abilities in range of finding, selecting and processing information got in the Internet. Acquiring an ability to solve problems with the aid of computer. Physical Education Athletics – shaping principal motor features. General gymnastics. Weightlifting – shaping main muscles. Team games – shaping agility and endurance. Swimming (beginners and advanced swimmers). Shaping principal motor skills, strength, stamina, agility and speed in doing individual and team sports. Improving health and a general physical efficiency. Introducing to physical self-education, swimming with principles of how to behave in water, self-rescuing, as well as useable and sport swimming at a standard level and elements of water life-saving.

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Econometrics Econometric model: understanding the econometric model, classification of variables, the ranking of models, econometric proceedings. Econometric analysis in economics: the function of the Cobb–Douglas production, the market analysis: functions of the demand. Principles of econometric predictions: assumptions and the rule of predictions, ex ante and ex fast mistakes of the assumption. Admission to assuming on the basis of time series. Balance of inter-branch flows: basic macroeconomic gauges, the Leontief’s paradox. Decision-making problem: the model of the linear optimization, the graphic method of finding optimal decisions. Acquainting with applying bases of econometrics. Acquiring an ability to choose methods of the organization of examinations, analysis and forecasting economic phenomena and the contemporary enterprise.

B / BASIC EDUCATION MODULE

Finance Comprehending the public finance, the form the public finance of organization – functions of the public finance, administering public funds, chosen problems of the public finance. The budget – the budget act, profits of budget, indirect taxes (VAT, the excise), direct taxes (the tax return, CIT), customs, different profits, expenses of budget – current expenses, subventions, subsidies, a country's budget deficit and sources of covering it. Finances of public and economic insurance. Comprehending the tax – system and functions of taxes, the structure of the income tax (the tax return, CIT), taxes charged by self-governmental bodies. Financial market. Admission to funds of basic categories connected with finances of the enterprise (theory of three lenses). Functioning of the Economic and Monetary Union. Financial institutions of the euro zone. Acquainting with the essence and the scope of the financial mechanism, the financial system and its role in the national economy. Science of state and law The notion and the legal matter, natural laws and the constituted law, the law amongst different standard systems, main legal cultures of the contemporary world and relations between them, the law in the period of the globalization, the source of law, the legal norm, a legal article, the system of the law, principles of the law. Comprehending the state, the problem of the genesis of the state, the national state, the state in the face of changes: the revolution, the transformation, reforms. Developing and the development of the relation of phenomena and notions: the state – the society – the nation – the individual. Contemporary conceptions of democracy. Majority and consensual democracy. Contemporary conceptions of power. Division of the authority. Principle helpfulness. The state vs. human rights. The sovereignty and its shape in the age of integration and the globalization. Connections of the state and the law. Democratic legal state. Principles of creating the law. Connections of the society and laws. Civil society. Acquiring the knowledge in the scope of contemporary understanding of the notion of the state, as well as introducing to the relation of the state,

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the society, the nation, the individual in the historical development. The problem of the national state and its transformations. Acquainting with the purposes, the function and tasks of the state in the contemporary views. Familiarising with essential conceptions of the state in the contemporary political-legal thought. Macroeconomics Creating and the distribution of the national income. Schools of the economic thought. The balance of the market goods, fiscal multiplier effects. Balance of the money market. Banking system. Economic policy of the state in the short and long period. The labour market and the unemployment. Inflation; reasons for inflationary processes in the economy. Inflationary expectations vs. the real rate of the inflation. Growth in the economy. Balance of payments. Theory of the exchange and currency exchange rates. Getting to know basic macroeconomic categories and mechanisms of functioning of the economy. Getting to know occurring relations between basic units of the economy. Mathematics Propositional calculus. Function as a relation; differentiable function, monotonic function, complex function, inverse function. The linear space and its properties. Implementing notions: outside action, linear space (vector), subspace. The relation and the linear independence of vectors. Implementing notions: the linear combination of vectors, the linear relation and the independence of vectors, the row of the arrangement, the base of the space, space dimensions. Arrangements of linear equations. The border and the continuity of the function. Differential calculus of the function of one variable. Acquainting with the base of the analysis, allowing to examine functions using the differential calculus and elements of linear algebra to the derivative and sets of linear equations. Microeconomics Market mechanism. Laws of the market. Influence of the national price regulation on the steady-state of the market. Elasticity of the demand and the supply. Exploiting the price elasticity for shaping incomes of the company. Theories of choice of the household. Principles of selection of the consumer. Theory of the enterprise. The labour market. Influence of the regulation of the state on the effect of the labour market. Market of the financial capital. Interest rate; market interest rate. Current value of money. A role of the state in the market economy. Disruptions and the unreliability of markets. Comprehending external effects. Public and private goods. Acquainting with basic economic categories and mechanisms of functioning of economic subjects and the influence of economic factors on functioning of the organization in the contemporary market economy. Accountancy The essence of the wealth of an economic unit; wealth in the material meaning (long-lasting and rotational assets), as well as the financial meaning (own and foreign capital). Basic ultimate categories – incomes, costs, losses, profits. Establishing the financial result in the comparative and calculating variant through the financial result. The notion and elements of long-lasting assets. The essence of fixed assets and their evaluations in an account books, as

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well as balance and increase of the state fixed assets. The essence of immaterial and legal value. Principles of the evaluation of immaterial and legal value. Establishing the immaterial and legal value. Long-term financial assets – the essence, the evaluation, the register. The scope of the notion under construction of fixed assets. Principles of the register of costs and effects of the structure. The essence of financial means. Forms of the cash and cashless turnover. The essence and classification of accounts. Principles of the evaluation of accounts. Register of accounts with recipients and suppliers. The essence, the scope and functions of the financial bookkeeping. International standards of the bookkeeping and regulations within the scope of the bookkeeping. Basic requirements of keeping account books. The bookkeeping and regulations in force. Statistics Descriptive statistics; leading into statistics, characteristics of the process of working out the statistical examination, the technique and the presentation of the statistical material, statistical disintegrations and their measures. Disintegrations of a random variable; fundamentals of the probability calculus, random incidents, the probability, random variables. Statistical examinations. Statistical indicators; the rate of the structure, the rate of the intensity, the rate of the dynamism. Analysis of time series. Appointing the main tendency – the arithmetic means, the chronological average. Statistical conclusion; the object of conclusion, the population and a random sample. Statistical estimation. Verification of statistical hypotheses. Acquainting with basic statistical notions, forms of the statistical description and methods of conducting analysis. An ability of organising and conducting statistical examinations, calculating and interpreting data, detecting and analysing relationships between mathematical phenomena. Leading into statistical conclusions and preparing for interpretation of statistical data. Financial analysis Analysis of financial reports of the enterprise. uota analysis of profit and loss given in balance and the bill. Analysis of incomes and costs of activity. Break-even point. Analysis of the cash flow in activity of operating, financial investment – direct and indirect method. Value of the enterprise. Methods of assessments of investment plans. Acquainting with the essence and methods of financial analysis and the knowledge in the scope of financial reports as sources of information for financial analysis. Acquiring the ability of an assessment of the financial situation of the enterprise with financial indicators.

C / MAJOR EDUCATION MODULE

Banking Banking system. Interest rate. Passive operations. Issue of in debt securities by banks. Characteristics of the active operation of banks. Risk in activity of banks. Strategies of the development and managing at banks. Assessment of the economic-financial situation of the bank. Modern computer and technological systems in banking – remote channels of distribution, products and services of the home banking.

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Supplementing and reinforcing the knowledge within the scope of the banking. Acquiring the basic acquaintance of the regulation and norms being in force in Poland and the ability of using them within the scope of the policy of commercial banks. Public finance The theory about the public finance, the system and the structure of the public finance; subjects of the system of the public finance; law vs. public finance; system of public taxes in the institutional meaning; public profits; expenses of the public sector; budget balance; national debt. Reforms of the public finance in Poland in the period of the political transformation; public finance after Poland’s accession into union structures. Acquainting with the essence of the public finance, its functions, forms of the organization of the public financial economy, the structure of the system of the public finance, the problems connected with the budget planning, methods of the streamlining of public expenditures, as well as legal and economic background of public finance. Company’s finance Administering funds of the enterprise; external factors influencing the financial situation of the enterprise; sources of financing enterprises; planning and financing exploitation and investment activity. Financial analysis and analysis of costs; raising funds by the enterprise on the financial and capital market; financial burdens for enterprises for the public finance, the principle and form of taxing enterprises; money squaring accounts in the domestic and foreign turnover, as well as financing the transaction in the foreign trade. Influence of joining the European Union on the financial situation of Polish enterprises. Acquainting with the essence, instruments and mechanisms of functioning of finances in the enterprise, showing the possibility getting financial means by the company and managing its wealth, as well as methods of an assessment of the financial situation of the enterprise. Finance Mathematics Value of money in the time. The interest, the discount, the annual and periodic capitalization of interest, the nominal and effective interest rate, the real interest rate. The Bill of pensions. Repayment schedules of credit and loans. Mathematical and commercial discount. The permanence and the evaluation of securities. Portfolio analysis. Managing the investment portfolio. Credit risk. Acquiring the ability of the calculation of value of money in the time (future value, present value). Showing the way of settlements of credit. Familiarising with the evaluation of financial instruments. Acquiring the information about the calculation of insurance rates for life insurances. Public economic law Overall description of economic law. Business activity. Comprehending the business activity, distinctive features in the legal and economic meaning. Organizational-legal forms of running the business activity. Agreements of the sale, supplies and agreements in the consumer turnover. Agreements in the investment process. Transport agreements. Agreements of the commodity broking. The protection of the market, the protection of the competition and the control, as well as the supervision of the business activity. Finishing the business activity.

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Acquainting with the genesis and the development of economic law; the knowledge in the scope of effective understanding and using it in the career process. The knowledge about the public economic law and its solutions in the area of founding a firm (company, enterprise). Financial economics The bookkeeping as the information system – principle and conceptions of bookkeeping, international sources of the standardization of the bookkeeping, regulations in the scope of the bookkeeping in the Polish law. Financial bookkeeping; conceptions, principles of the method of the evaluation of assets and capital of the economic subject; rotational assets of its division, principles of managing and evaluations; short-term financial assets - principles of the evaluation and documentation, essential record outlines; accounts of the amount due, obligations, claims, civil law socio-legal accounts, ways of the evaluation and documentation, material rotational assets; material long-lasting assets and immaterial and legal value; leasing in the bookkeeping; long-term investments; own capital. Acquainting with principles of the contemporary bookkeeping. Assimilating the terminology in the scope of the financial result and establishing it, economic means of the company, sources of financing them, evaluation of stores and capital, financial flows. Familiarising with regulations in the area of the bookkeeping in Poland, the techniques of the register of the accountant , the scope of the financial reporting of companies and capital groups. Financial market The capital market as an element of the financial market. Institutions of the financial market, institutions of the capital market, institutions in charge of functioning of the market. Nature of the risk appearing on the market; deposits on the capital market as factors influencing its profitability; factors of the development of the capital market; securities – the classification and regulations, the turnover of securities. A role of institutions in charge of a turnover of papers; market of debt papers issued by public authorities; kinds of the investment strategy on the capital market. Retirement system (OFE, in Poland) as an element of the pension system. Acquainting with principles of functioning of capital markets, forming it, as well as financial instruments as an object of the turnover. Insurance Basic notions and features within the scope of economic insurance. Kinds and the division of insurance; forms of insurance, insurance products (economic and social, compulsory, property, life insurance). Institutions in the sector of insurance. Principles of functioning of economic insurance. The financial economy, marketing activity, managing the risk in insurance. The market of insurance in Poland – principles of functioning, chief participants and the supervision of the Polish insurance market relating to the international market. Familiarising with and reinforcing the knowledge about the widely comprehended subject of economy, insurance elements in process of managing the risk.

D1 / SPECIALITY MODULE

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European financial market The notion, the structure and participants of the financial market; financial market of the European Union; euro zone. European System of Central Banks (ESCB) as a central bank of the euro zone and the main institution of the financial market of the European Union. Budget policy in the euro zone and its influence on the EU financial market; euro as currency. Poland in the euro zone – the prospect and consequences of the entry of Poland to the euro zone, challenges connected with accommodating of Poland to the criteria of the similarity. Budget of the European Union as an element of the EU financial system. European Investment Bank, EIB. Acquainting with principles of functioning of the financial market of the European Union, the role of the institution on this market (ESBC, the European Commission, European Investment Bank) and the role of euro as one of main currencies in the world. Financial economy of local government Financial relationships between the state and the local government; planning the economic development in the administrative district or the different unit of the local government. The budget – the essence, principles, the budget procedure, profits and local government unit’s expenses. The role of the board of directors in administering funds on the local level; long-standing investment plans and long-standing financial plans. The reporting and the budget bookkeeping department; the control and the supervision of financial local government unit’s activity. Acquainting with the role of budget in managing the local government /territorial bond/ and principles of creating it, the workmanship and the control; acquiring the ability of preparing the budget draft. International finance Exchangeability of currencies; currency exchange rates; euro zone; international currencies. The essence, forms and ways of the measurement of the risk of changes of currency exchange rates. Balance of payments; forms of making foreign payments. International financial organizations; the world’s financial centres; foreign credit; the international debt and ways of solving it. Poland on the way to the euro zone. Acquainting with principal areas of functioning of international finances and mechanisms, as well as phenomena appearing in them. Acquiring the knowledge concerning settlements in the international trade, choice of currencies in these settlements and applying currency exchange rates, as well as curbing the risk of their changeability. EU funds Regional policy of the European Union – the base of treaties, stages of the development. The region and the regionalization within the EU, the union standard geo-coding: Nomenclature of Units for Territorial Statistics, NUTS and their meaning in the regional politics, characteristics and methods of the measurement of the regional diversity into the EU, the regional policy in the budget of the EU, the source of financing the regional policy of the EU, structural funds and their role in financing the regional policy. Poland in the regional policy of the European Union – the role of the regional planning, centres of the regional policy in Poland. The National Plan of the Development as an instrument of supporting the regional development, instruments of supporting the regional development. The National Plan of the

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Development for the period: 2007-2013; bases of administering the economy for funds from the EU funds in individual sectors in Poland. Acquainting with the essence, kinds and possibilities of raising structural funds of the European Union, as well as meeting principles and mechanisms of functioning of structural funds in the area of public finances; acquiring the ability of theoretical and practical structural funds raised by all sorts economic subjects. Marketing of financial institutions Familiarizing with marketing principles, conditioning. Behaviours of purchasers and relations with customers. Problems of the marketing information (the notion of the product, brand, make, price). Chosen price strategies through promotions. Creating systems and channels of distribution; managing marketing, choice of the development strategy. Place of marketing in the business plan and organization of marketing activity. Acquainting with the basic theoretical knowledge in the scope of marketing, managing marketing, examinations and systems of the marketing information, elements of marketing, as well as characteristics of elements of marketing: the product, the price, the promotion and distribution. Negotiations Comprehending negotiation the – the Harvard canon of the negotiation, the principle of partner negotiations. Methods of manipulative and inspiring influence in negotiations; stages of the negotiation; principles of the good organization of the negotiating process. Cultural conditioning of international negotiations. Acquainting with the rules of conducting the lead of commercial negotiations and business communication in situations of solving a business conflict. Acquiring the knowledge in the scope of commercial negotiations, finding laws of the manipulation and principles of subjective treatment of partners in negotiation through practical negotiating exercises and the training in the scope of the interpersonal communication. Organization and management in financial institution The notions and the area of interests of the organization and management; links between the organization and surroundings, managerial functions and the process of making a decision, strategic analysis, managing and the strategic planning. Organizational structures, the social responsibility of the organization and organizational social pathologies, principles of the personnel management. The process of communicating and motivating workers, the resource management of the information and with innovations, solving decision-making problems. The power and the leadership in organizations. Control in the organization – mechanisms and conditioning of the effective control. Mastering the knowledge in the scope of the organization and management; familiarising with practical methods and ordering techniques of organizations, among others emergency management. An ability of analysing and conducting the interpretation of problems of the organization and of processes of managing and identifications at a junction point of problems of functioning of the organization, as well as the use of wisdom within the scope of the organization and management for solving problems of the national security. Economic policy

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The role of the state in the economy; subjects of the economic policy; basic aims of the economic policy; policy of the socio-economic development. The monetary policy and its instruments. The budget policy; policy of prices and profits. The role of the state on the labour market; the employment, the unemployment and the emigration for economic reasons. Dispute around social functions of the state; industrial policy; agrarian policy; foreign economic policy. Familiarising with the economic and social knowledge in the widely understood policy. Taxes in the enterprise Taxes in Poland – the role of taxes as sources of the profit of the budget (central budget and budget of administrative districts). The responsibility of the taxpayer for tax liabilities, assumptions of the Statute Tax. Non-tax burdens of enterprises; forms of levying a tax on profits of enterprises. Harmonization of indirect taxes in the European Union – the principle of accounting for the VAT in Poland and in the trade with countries of the European Union. Harmonization of the taxes direct in the European Union – levying a tax on profits of enterprises in the EU and in other countries, tax havens; taxes with factor deciding about the attraction of the country for foreign exchange investors. Acquainting with rules of shaping tax liabilities, as well as direct and indirect taxes concerning enterprises vs. an income tax from legal persons and from goods and services. Civil law with contracts System and departments of the civil law. Principles and sources of the civil law, comprehending the interpretation and its kinds. Relation under civil law; elements of a relation under civil law, civil law events, subjective laws. Physical persons and legal persons; the beginning and limitations of the legal capacity, legal proceedings of the physical person and legal persons. Objects of relations under civil law; the membership, benefits, money, securities, the incorporeal chattels. Legal proceedings; classification of legal proceedings, elements of content of legal proceedings; protection of subjective laws. Obligations. Family and inheritance law. Civil proceedings. Chosen contracts from the scope of the law of obligations; the tenancy agreement, the ready-made agreement, the agreement instructions, a specific-task contract, the agreement of loan/lending. Acquainting with basic notions and institutions of the civil law and their function in civil law relations. Acquainting the law of obligations within the scope of chosen contracts. An ability of applying bases of the civil law in the career and the everyday life. Financial law Sources and elements of the revenue law; the public finance and its organization; elements of the theory of the tax. The budget and the budget system; finances of the local government; public financial contributions. Tax liabilities, execution proceedings and the disciplinary-tax responsibility; taxes - indirect, direct, property; taxes and self-government payments. Law - accurate, monetary and foreign exchange, bank, insurance and national retirement insurances. Finances of economic subjects; legal bases of financial activity of the private sector. Legal bases of the bookkeeping and the importance of the bookkeeping. Familiarising with legal norms in the area of money phenomena and processes and financial institutions; acquiring the ability of independent use of the sources of the revenue law. Getting to know chosen elements of main sections of the revenue law and regulations occurring in them.

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Enterprise The genesis and nature of the enterprise. The enterprise, the entrepreneur. New form of the enterprise – virtual enterprise. Subjects functional in the market economy. Sector of the SME. The market, its kinds and processes occurring. Budget and the fiscal policy of the state. The bank and money in the market economy. The enterprise but the globalization. Mastering the knowledge in the widely understood enterprise; active seeking the work or beginning one’s own business activity. Budgeting and controling Broad and detailed principles applying to accountancy in the units of the public finance sector (upfs). The public property and the evaluation of assets and liabilities in the units of the public finance sector, the organization of the budget bookkeeping department, documentation, instructions and plans of accounts, the circulation of documents, the budgetary discipline. Principles of the financial upfs economy, organizational forms, plans of profits and expenses, budget procedures, accounting for upfs with budget. Correspondence of accounts in upfs – long-lasting assets, supplies, investments; correspondence of accounts in upfs – accounts, costs and incomes, the financial result; profits and expenses of budget units; principles of the register in budget of the local government; the reporting and the control in upfs. Getting the knowledge in the scope of the register of the accountant in the units of the public finance sector and the ability of arranging accountancy in the budget sector according to principles of the budget reporting. Financial institutions’ accountancy Legal bases of the bank bookkeeping; activity of the bank vs. the bank bookkeeping. Subjective and object structure of the bank bookkeeping department. Financial report of the bank. Structure of the bank accountancy plan. Financial result of the bank. Legal bases of the bookkeeping of an insurance company. Structure of the accountancy plan of an insurance company. Documentation and the register of economic events of an insurance company. Financial report of an insurance company. Tax duties of an insurance company. Bookkeeping of pension funds. Financial reporting of the pension fund. Bookkeeping of investment funds. Financial reporting of investment funds. Getting to know legal bases and principles of running the bookkeeping department at financial institutions considering methods of the measurement, the evaluation, substantiating and keeping account books of peculiar economic operations occurring in these subjects and concerning operations of functioning of financial institutions as economic units. Public orders Issues of agreements in the light of regulations of a civil code and the code of non-trading partnerships; negotiations in the competitive tendering; the role of the competitive tendering in the economy market; the fundamental assumptions of the act on the competitive tendering. Office of the competitive tendering; principles of giving the competitive tendering; protection of the domestic market against the competition; announcing the competitive tendering; documentation of the competitive tendering;

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principles of preparing the offer. Tenders and different modes of giving the competitive tendering; forms of the agreement within the competitive tendering; protest procedure. Familiarising with the principles of procedures concerning the purchasing and the competitive tendering of goods, building works and services in the public sector.