AU 25.3
Recruitment
1. Film in the standard version.
2. Film with subtitles.
3. Film with subtitles and pauses. Listen and repeat after the speaker.
4. Film with subtitles and narration.
After watching the film with actors complete the sentences with the correct words and expressions. Use the word bank. Po obejrzeniu filmu z aktorami uzupełnij zdania odpowiednimi wyrazami lub frazami. Skorzystaj z banku słów.
nominal accounts, income accounts, balance accounts, assets, Liabilities, opening balance, non-balance, Assets
In the case of balance sheet items, we are dealing with ................................
On balance sheet accounts we can record ................................ and liabilities.
On the debit side of active accounts we can book ................................
On ................................ we record business transactions.
The financial result of the company is determined through cost accounts and ................................
Nominal accounts belong to the ................................ account group.
................................ are recorded on active balance sheet accounts.
................................ are recorded on passive balance sheet accounts.
After watching the film decide whether the sentences are true or false. Po obejrzeniu filmu zdecyduj, czy twierdzenie jest prawdziwe, czy nie
| Prawda | Fałsz | |
| Operations performed by the company require different accounts. | □ | □ |
| In the case of recording balance sheet items, we are dealing with balance sheet accounts. | □ | □ |
| Assets and liabilities cannot be recorded on balance sheet accounts. | □ | □ |
| The final balances are recorded on the debit side of active accounts. | □ | □ |
| For accounting purposes, we also use the nominal accounts. | □ | □ |
| On the nominal accounts we do not record business transactions. | □ | □ |
| Thanks to cost and income accounts, we determine the financial result of the company. | □ | □ |
| Nominal accounts belong to groups of balance sheet accounts. | □ | □ |
After watching the film, connect the Polish terms with their English counterparts. Po obejrzeniu filmu, połącz polskie terminy z ich angielskim odpowiednikami.
konta księgowe, konta bilansowe pasywne, składniki bilansu, konta bilansowe, aktywa, księgowanie, konta bilansowe aktywne, ewidencja, strona debetowa, pasywa
| accounts | |
| recording | |
| balance sheet items | |
| balance accounts | |
| booking | |
| assets | |
| liabilities | |
| active balance accounts | |
| passive balance accounts | |
| debit side |
The initial calculation
Film dostępny na portalu epodreczniki.pl
moduł 25.3, The initial calculation is essential before we start to manufacture a new product. Defining the unit cost of production is essential to determine the production profitability. It is also essential for the final price of the product. To calculate the costs, we need various data, for example, wages burden, material costs. The appropriate classification of production, like mass or serial production is also essential. The initial calculation is based, among others, on scale of charges and indicators. It applies to actual costs.
After familiarising yourself with the animation with the reader decide whether the sentence is true or false. Po zapoznaniu się z animacją z lektorem zdecyduj, czy twierdzenie jest prawdziwe, czy nie.
| Prawda | Fałsz | |
| Calculation of sales costs is necessary before selling a new product. | □ | □ |
| The net selling price is the price excluding VAT. | □ | □ |
| The gross selling price is the net sales price reduced by VAT. | □ | □ |
| The price is the value of good, product or service expressed in money. | □ | □ |
| The wage burden is not necessary to calculate the cost of sales. | □ | □ |
| Transportation costs are taken into account when calculating sales costs. | □ | □ |
| The amount of profit is determined by, among others, sales revenue level. | □ | □ |
| Actual costs associated with earning revenue do not determine the amount of profit. | □ | □ |
On the basis of the animation with the reader complete the sentences with correct words or expressions. Use the word bank. Na podstawie animacji z lektorem uzupełnij zdania odpowiedni wyrazami lub frazami. Skorzystaj z banku słów.
price, nominal accounts, Liabilities, Calculation, Assets, opening balance, non-balance, income accounts, assets, balance accounts
In the case of balance sheet items, we are dealing with ................................
On balance sheet accounts we can record ................................ and liabilities.
On the debit side of active accounts we can book ................................
On ................................ we record business transactions.
The financial result of the company is determined through cost accounts and ................................
Nominal accounts belong to the ................................ account group.
................................ are recorded on active balance sheet accounts.
................................ are recorded on passive balance sheet accounts.
................................ of sales costs is necessary before selling a new product.
The ................................ is the value of good, product or service expressed in money.
Valuation of a fixed asset
Reminder about the rules of fixed assets valuation.
Due to the emerging errors, I remind you that depending on the object of valuationobject of valuation, different rules apply. In the case of fixed assetsfixed assets, which we have manufactured, we take into account actual production costsproduction costs. Forpurchasedpurchased fixed assets, we include the purchase pricepurchase price. Fixed assets that were adonationdonationare valued on the basis of the current purchase price, or on the basis of a donation document if the price there is lower. If, during the inventoryinventory, the fixed asset is disclosedfixed asset is disclosed, thevaluationvaluation is made on the basis of documents and, if we do not have such documents the valuation is performed by a valuervaluer.
When valuing fixed assets on thebalance sheet datebalance sheet date, it is necessary to reduce the initial valuereduce the initial value by any write offswrite offs like amortizationamortization or impairmentimpairment.
Business plan
The boss familiarized himself with the business plan proposition and suggests its improvement.
After getting acquainted with the new business planbusiness plan, I have several suggestions. Training activitiesTraining activities are missing from the information about the companyinformation about the company. It is a small cell, but it exists. The organisational structureorganisational structure should include the implementationimplementation department, which will be set up in days. As far as the SWOT analysisSWOT analysis is concerned, on the threatsthreats side more attention should be paid to weather conditions. Theeconomic benefitseconomic benefits of our product for the consumer should be enhanced in strengthsstrengths. The competition analysiscompetition analysis does not seem to be comprehensive. The case is of European scaleEuropean scale, and here I see only a reference to the top 5 markets. Likewise, as far as the sales analysis is concerned, no reference is made to Eastern European countries. Please complete that by the end of the month.
After familiarising yourself with hypertext 2 connect the Polish terms with their English counterparts. Po zapoznaniu się z hipertekstem 2, połącz polskie terminy z ich angielskim odpowiednikami.
Działalność szkoleniowa, Zagrożenia, Korzyści ekonomiczne, Analiza konkurencji, Dział wdrożeń, Biznesplan, Analiza SWOT, Struktura organizacyjna, Informacje o przedsiębiorstwie, Zasięg europejski
| Business plan | |
| Information on the company | |
| Training activity | |
| Organisational structure | |
| Implementation department | |
| SWOT analysis | |
| Threats | |
| Economic benefits | |
| Analysis of the competition | |
| European range |
After familiarising yourself with hypertext 2 decide whether the sentences is true or false. Po zapoznaniu się z hipertekstem 2 zdecyduj, czy twierdzenie jest prawdziwe, czy nie.
| Prawda | Fałsz | |
| After reading the new business plan, the boss had no comments. | □ | □ |
| The information about the training activity was missing from the information about the company. | □ | □ |
| The organizational structure should include the implementation department. | □ | □ |
| The implementation department will be set up within the next few months. | □ | □ |
| The weather conditions should be taken more into account on the threats side. | □ | □ |
| According to the boss economic benefits should not be highlighted. | □ | □ |
| According to the boss the analysis of competition seems to be comprehensive. | □ | □ |
| The company has an European reach. | □ | □ |
Legal acts in accounting
The text informs about sources that regulate the accounting policies.
Commercial accountingaccountingis governed by the provisions of the lawprovisions of the lawheld in various legal actslegal acts. We have an Accounting ActAct that regulates, for example, thepreparation of financial statementspreparation of financial statementsor rules ofbookkeepingbookkeeping. Other normative actsnormative acts are the regulationsregulations of the Minister of Finances on accounting and the national accounting standardsnational accounting standards issued by the Accounting Standards Committee. In particular cases, international accounting standardsinternational accounting standards apply, among others, there where the Accounting Act and the national accounting standards do not regulate certain matters. The knowledge of sources of legal regulationssources of legal regulations is the first step to recognize them.
On the basis of hypertext 3 complete the sentences with correct words or expressions. Use the word bank. Na podstawie hipertekstu nr 3 uzupełnij zdania odpowiednimi wyrazami lub frazami. Skorzystaj z banku słów.
nominal acts, sources of legal regulations, national accounting standards, international accounting standards, Commercial accounting, preparation of financial statements, Accounting Act, legal acts
...................................................................... is governed by the provisions of the law.
Provisions of the law are held in various ......................................................................
Accounting Act, for example, regulates the ......................................................................
The regulations of the Minister of finances are ......................................................................
...................................................................... are issued by the Accounting Standards Committee.
In particular cases, ...................................................................... apply.
When the ...................................................................... does not regulate certain matters, we can use the international accounting standards.
The knowledge of ...................................................................... is the first step to recognize them.
Determining the financial result
After listening to the recording choose the correct answer. Zapoznaj się z nagraniem audio i wybierz poprawną odpowiedź.
balance method, purchased products, next year, calculation method, calculative, balance, balance method, destroyed products, calculative method, the actual costs, next week, did not hear about the changes, client accounts, are preparing for the changes, sold products, the additional costs, comparative method, are not preparing for the changes, the prime costs, accounts under group, directorial accounts, next month, comparative, settlement method
From the new year the company will evidence the costs of operational activity using: ..................................................................
Employees ..................................................................
To determine the financial result they will be able to choose the: ..................................................................
The method will be selected: ..................................................................
The firm has used: ..................................................................
The costs of the core operational activity are treated as costs of ..................................................................
Next year, the company will determine the financial result using the .................................................................. method:
The company will use: ..................................................................
After listening to the recording connect the Polish terms with their English counterparts. Po wysłuchaniu nagrania połącz polskie terminy z ich angielskim odpowiednikami.
Działalność operacyjna, Spis kosztów rodzajowych, Metoda porównawcza, Sprzedawane produkty, Metoda kalkulacyjna, Ubezpieczenia społeczne, Konta zespołu, Koszty rodzajowe, Ewidencja kosztów, Ustalanie wyniku finansowego
| Cost evidence | |
| Operational activity | |
| Account under group | |
| Determination of the financial result | |
| Calculation method | |
| Comparative method | |
| Sold products | |
| Prime costs | |
| Social insurance | |
| Prime costs list |
Pictures
The figure shows the cost of business activity, which is the remuneration of employees
The figure illustrates the cash flow to the company
The situation shows differences noticed in the course of inventory checking
Game 1
Zasób interaktywny dostępny pod adresem https://zpe.gov.pl/a/DhxKeajUx
Game 2
Zasób interaktywny dostępny pod adresem https://zpe.gov.pl/a/DhxKeajUx
Balance accounts
After familiarising yourself with the template document connect the Polish terms with their English counterparts. Po zapoznaniu się z dokumentem wzorcowym, połącz polskie terminy z ich angielskim odpowiednikami.
Saldo końcowe, Bilans otwarcia, Księgowość, Stan składnika, Konto aktywne, Stan początkowy, Konto bilansowe, Konto pasywne, Nazwa konta, Operacje zmniejszające
| Active account | |
| Passive account | |
| Balance account | |
| Closing balance | |
| Opening balance | |
| Account name | |
| Accounting | |
| Opening balance | |
| Component status | |
| Decreasing operations |
After familiarising yourself with the template document connect the Polish terms with their English counterparts. Po zapoznaniu się z dokumentem wzorcowym połącz polskie terminy z ich angielskim odpowiednikami.
nowy produkt, opłaty, ustalona cena, opłacalność sprzedaży, metoda rynkowa, koszty rzeczywiste, metoda kosztowa, wysokość zysku, podatki, cena konkurencyjna
| actual costs | |
| cost method | |
| set price | |
| competitive price | |
| market method | |
| profitability of sales | |
| new product | |
| charges | |
| taxes | |
| profit amount |
Dictionary
Konto księgowe
Konto zespołu
Ewidencja księgowa, Prowadzenie rachunkowości
Ustawa
Konto bilansowe aktywne
Koszt rzeczywisty
Amortyzacja
Aktywa
Konto bilansowe
Dzień bilansowy
Składnik bilansu
Księgowanie
Zasady prowadzenia ksiąg rachunkowych
Działalność operacyjna
Biznesplan
Operacja gospodarcza
Metoda kalkulacyjna
Klasyfikacja produkcji
Metoda porównawcza
Analiza konkurencji
Podstawowa działalność operacyjna
Konto kosztów
Ewidencja kosztów
Strona debetowa
Ustalanie wyniku finansowego
Ujawnienia środka trwałego
Darowizna
Korzyść ekonomiczna
Zasięg europejski
Wynik finansowy
Środek trwały
Grupa kont
Trwała utrata wartości
Dział wdrożeń
Przychód
Konto przychodów
Wskaźnik
Informacja o przedsiębiorstwie
Kalkulacja wstępna
Międzynarodowe standardy rachunkowości
Inwentaryzacja
Akt prawny
Pasywa
Spis kosztów rodzajowych
Produkcja masowa
Koszt materiałowy
Krajowe standardy rachunkowości
Nowy produkt
Konto wynikowe
Konto niebilansowe
Akt normatywny
Przedmiotu wyceny
Stan początkowy
Struktura organizacyjna
Konto bilansowe pasywne
Wypłata
Opracowywanie sprawozdań finansowych
Koszt rodzajowy
Koszt wytworzenia
Opłacalność produkcji
Przepis prawa
Cena nabycia
Zakupiony
Ewidencja
Pomniejszenie wartości początkowej
Rozporządzenie
Taryfikator
Produkcja seryjna
Ubezpieczenie społeczne
Sprzedawany produkt
Źródło przepisów prawnych
Mocne strony
Nadwyżka
Analiza SWOT
Zagrożenia
Działalność szkoleniowa
Jednostkowy koszt wytworzenia
Wycena
Rzeczoznawca
Różnorodność operacji
Obciążenie płacami
Odpis