Business accounting and finance

Basic information:

studies in the field of: Accounting and Corporate Finance
name of the programme: Business Accounting and Finance
studies: full-time second-cycle programme, track: general academic
leading discipline: economics and finance

The second-cycle Business accounting and finance programme enables students to acquire a detailed knowledge of business accounting and finance, primarily in the field of corporate finance management, financial and managerial accounting, liquidity and financial credibility, controlling, capital investment, corporate financial restructuring, tax strategies, and the specificity of capital groups’ operation.

Students acquire the skills of assessing the financial consequences of economic events, conducting business activity analyses, assessing the profitability of investment projects, auditing financial statements, selecting optimal directions for investing in tangible assets and securities, as well as making financial decisions.

Students have the opportunity to familiarize themselves with international finance and accounting. The Business Accounting and Finance programme enables them to obtain competences recognized by The Association of Chartered Certified Accountants (ACCA®).

The programme offers three specializations: Corporate finance and accountancy, Investment and corporate financial strategy, ACCA Accounting and finance management.

Second-cycle graduates are prepared to occupy independent positions in both typical enterprises and services companies, such as accounting firms, in consulting firms, and in financial institutions.

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Economic doctrines and their development	Lectures: 30	3	Assessment	1	A
Managerial economics	Lectures: 30 Classes: 30	6	Exam	1	A
Management concepts	Lectures: 15 Classes: 30	5	Exam	1	A
Taxes and taxation strategies	Lectures: 30 Classes: 15	4	Exam	1	B
Financial intermediation	Lectures: 30	3	Assessment	1	B
Management accounting	Lectures: 30 Classes: 30	6	Exam	1	B
Public management	Lectures: 30	3	Assessment	1	A
Sum	300	30
Sum (Lectures)	195
Sum (Classes)	105

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Economical decision analysis	Lectures: 15 Classes: 30	5	Exam	1	A
Mergers and acquisitions	Lectures: 15 Classes: 30	4	Exam	1	B
International corporate finance	Lectures: 30 Classes: 15	4	Exam	1	B
Civil and commercial law	Lectures: 30	3	Assessment	1	A
Diploma seminar	Seminars: 15	2	Assessment	1	C
Advanced corporate finance	Lectures: 30 Classes: 30	6	Exam	1	B
Sum	240	24
Sum (Lectures)	120
Sum (Classes)	105
Sum (Seminars)	15

Speciality: ACCA Accounting and Finance Management

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Taxation 1	Lectures: 15 Classes: 15	3	Assessment	1	C
Advanced financial accounting 1	Lectures: 30 Classes: 30	6	Exam	1	C
Sum	90	9
Sum (Major + Speciality)	330	33
Sum (Lectures)	45
Sum (Classes)	45

Speciality: Corporate Finance and Accounting

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Advanced financial accounting	Lectures: 30 Classes: 30	6	Exam	1	C
Sum	60	6
Sum (Major + Speciality)	300	30
Sum (Lectures)	30
Sum (Classes)	30

Speciality: Investment and Corporate Financial Strategy

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Fundamental analysis	Lectures: 30 Classes: 30	6	Exam	1	C
Sum	60	6
Sum (Major + Speciality)	300	30
Sum (Lectures)	30
Sum (Classes)	30

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Monetary policy	Lectures: 30	3	Assessment	1	B
International accounting	Lectures: 30	3	Assessment	1	B
Diploma seminar	Seminars: 15	2	Assessment	1	C
Risk management	Lectures: 15 Classes: 30	4	Exam	1	B
Strategic management	Lectures: 30 Classes: 30	5	Exam	1	A
Corporate value management	Lectures: 15 Classes: 30	4	Exam	1	B
Sum	225	21
Sum (Lectures)	120
Sum (Seminars)	15
Sum (Classes)	90

Speciality: ACCA Accounting and Finance Management

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Taxation 2	Lectures: 15 Classes: 15	3	Exam	1	C
Audit and Assurance	Lectures: 30, including sub-activities: Wykład synchroniczny: 30 Classes: 30	6	Exam	1	C
Sum	90	9
Sum (Major + Speciality)	315	30
Sum (Lectures)	45
Sum (Classes)	45

Speciality: Corporate Finance and Accounting

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Financing of high - risk investments	Lectures: 30, including sub-activities: Wykład synchroniczny: 10	3	Assessment	1	C
Forecasting methods	Lectures: 30	3	Exam	1	C
Cost Accounting	Lectures: 30	3	Exam	1	C
Sum	90	9
Sum (Major + Speciality)	315	30
Sum (Lectures)	90

Speciality: Investment and Corporate Financial Strategy

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Technical analysis	Lectures: 30	3	Assessment	1	C
Underlying assets and derivatives	Lectures: 30	3	Exam	1	C
wykład specjalnościowy	Lectures: 30	3	Assessment	5	C
Financial restructuring processes	Lectures: 30	3	Assessment	0	C
Equity and financial instruments accounting	Lectures: 30	3	Assessment	0	C
Management by values in companies by owners	Lectures: 30	3	Assessment	0	C
Sum	90	9
Sum (Major + Speciality)	315	30
Sum (Lectures)	90

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Auditing	Lectures: 15 Classes: 15	3	Assessment	1	B
Controlling	Lectures: 15 Classes: 30	4	Assessment	1	B
Konwersatorium w języku obcym	Lectures: 30	3	Assessment	5	D(B)
Audit and assurance	Lectures: 30	3	Assessment	0	D(B)
Corporate finance	Lectures: 30	3	Assessment	0	D(B)
Current issues in economic sciences	Lectures: 30	3	Assessment	0	D(B)
Family business management	Lectures: 30	3	Assessment	0	D(B)
Financial controlling	Lectures: 30	3	Assessment	0	D(B)
Fixed income securities analysis and investment management	Lectures: 30	3	Assessment	0	D(B)
Forensic accounting and fraud examination	Lectures: 30	3	Assessment	0	D(B)
Communication with Russian business correspondence elements (lecture in Russian)	Lectures: 30	3	Assessment	0	D(B)
La comptabilité financiére et le contrôle de gestion	Lectures: 30	3	Assessment	0	D(B)
Managerial accounting	Lectures: 30	3	Assessment	0	D(B)
Qualitätsmanagement	Lectures: 30	3	Assessment	0	D(B)
Sustainability Accounting and ESG Reporting	Lectures: 30	3	Assessment	0	D(B)
Worldwide tax systems	Lectures: 30	3	Assessment	0	D(B)
Diploma seminar	Seminars: 30	8	Assessment	1	C
Sum	135	18
Sum (Lectures)	60
Sum (Classes)	45
Sum (Seminars)	30

Speciality: ACCA Accounting and Finance Management

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Performance measurement and management	Lectures: 15	2	Exam	1	C
Preparing and analysis of financial statements	Lectures: 15 Classes: 15	3	Exam	1	C
Advanced management accounting 2	Lectures: 15 Classes: 15	3	Exam	1	C
Financial management	Lectures: 15 Classes: 30	5	Exam	1	C
Sum	120	13
Sum (Major + Speciality)	255	31
Sum (Lectures)	60
Sum (Classes)	60

Speciality: Corporate Finance and Accounting

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Consolidation of financial statements	Lectures: 15 Classes: 15	3	Exam	1	C
Budgetary Accounting	Lectures: 30	2	Assessment	1	C
wykład specjalnościowy	Lectures: 60	4	Assessment	5	C
Strategic cost analysis	Lectures: 30	2	Assessment	0	C
Internal audit and control in accounting	Lectures: 30	2	Assessment	0	C
Valuation models in accounting	Lectures: 30	2	Assessment	0	C
Equity and financial instruments accounting	Lectures: 30	2	Assessment	0	C
Non-governmental organization accounting	Lectures: 30	2	Assessment	0	C
Project management accounting	Lectures: 30, including sub-activities: Wykład synchroniczny: 30	2	Assessment	0	C
Accounts receivable and payable management	Lectures: 15 Classes: 15	3	Exam	1	C
Sum	150	12
Sum (Major + Speciality)	285	30
Sum (Lectures)	120
Sum (Classes)	30

Speciality: Investment and Corporate Financial Strategy

Subject	Number of hours	ECTS points	Form of verification	Code	Block
Behavioral finance	Lectures: 30	2	Exam	1	C
Derivatives and valuation	Lectures: 30	2	Assessment	1	C
Corporate financial strategies II	Lectures: 30 Classes: 30	6	Exam	1	C
Portfolio management	Lectures: 30	2	Exam	1	C
Sum	150	12
Sum (Major + Speciality)	285	30
Sum (Lectures)	120
Sum (Classes)	30