THE ACCOUNTANTS ASSOCIATION IN POLAND (AAP) REGIONAL BRANCH IN CRACOW THE THREE-LEVEL CORPORATE ACCOUNTING COURSE IN ENGLISH FOR BPO/SSC EMPLOYEES
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1 THE ACCOUNTANTS ASSOCIATION IN POLAND (AAP) REGIONAL BRANCH IN CRACOW OUTSOURCING CORPORATE ACCOUNTING THE THREE-LEVEL CORPORATE ACCOUNTING COURSE IN ENGLISH FOR BPO/SSC EMPLOYEES THE 21 ST CENTURY ACCOUNTANT 1 THE COURSE DESIGNED FOR THE CANDIDATES FOR THE POSITION OF AN ACCOUNTANT PREPARING TO WORK IN ENGLISH
2 OUTSOURCING has been established in Cracow in response to the growing demand for comprehensive accounting training programs, especially corporate accounting. The Academy is especially dedicated to employees in accounting and finance (accounting and finance staff) in Shared Services Centers (SSC) sectors and Business Process Outsourcing (BPO) sectors. A THREE-LEVEL COURSE The 21 st Century Accountant We offer training programs in English (with the elements of Polish) in corporate accounting according to IAS/IFRS. All programs are adapted to specificity of accounting in the SSC/BPO sector. Our training programs include a threelevel corporate accounting course The 21 st Century Accountant, which enables employees to further their educational paths and adapt courses to the competence levels of employees who are at different rungs of their career ladders. PROFESSIONAL STAFF PRACTITIONERS We are a highly qualified team of practitioners, expert auditors, accounting services staff and lecturers of Cracow University of Economics, who designed training programs based on their years of professional experience and the accounting problems of economic practice. COURSES TAILORED TO CLIENTS NEEDS We offer tailor-made solutions which closely match our Clients needs. In cooperation with our Clients we conduct their training needs analysis, develop employees development strategies and create individual training programs adapted to Client s needs. Contact: Outsourcing Academy AAP Coordinator Tel akademia@skwp.krakow.pl Website: skwp.krakow.pl Training Department Tel (12) szkolenia@krakow.skwp.pl Kazimierza Wielkiego St. 19, Cracow
3 1 SYLLABUS OF THE COURSE FOR THE CANDIDATES FOR THE POSITION OF AN ACCOUNTANT PREPARING TO WORKING IN ENGLISH MODULE: ACCOUNTING WITH PUBLIC LAW RECEIVABLES AND PAYABLES AND ELEMENTS OF PROFESSIONAL ETHICS 1. INTRODUCTION TO ACCOUNTING 5 teaching Objectives of enterprise activity Essence, functions and structure of accounting Accounting principles Legal regulations of accounting 2. CHARACTERISTIC OF ENTERPRISE ASSETS AND LIABILITIES Fixed assets Current assets Equity Liabilities 3. ECONOMIC EVENTS AND BUSINESS TRANSACTIONS AND THEIR IMPACT ON ASSETS AND LIABILITIES Classification Impact on the financial situation 4. ACCOUNTABLE RECEIPTS 2 teaching Classification Control Archiving 5. ACCOUNT BOOKS Importance, classification, construction and functioning of accounts Real accounts, off-balance accounts, nominal accounts, general ledger, subsidiary ledgers
4 Standard and corporate chart of accounts Principles of accounting records Trial balance worksheet Forms of keeping records 6. REPORTING STATEMENT OF THE FINANCIAL POSI- TION OPERATIONS 19 teaching Fixed assets Intangible assets Inventory Settlement Equity Liabilities 7. REPORTING FINANCIAL RESULT AFFECTING OPERA- TIONS 1 Operating income Costs by cost nature and by cost function Other operating income and expenses Financial income and expenses Income tax 8. THE BASICS OF FINANCIAL REPORTING Objectives, construction of financial reporting Legal regulations Users of the financial reporting Basic assumption and quality characteristics Mode of preparation, audit and approval 9. THE STATEMENT OF ENTITY S FINANCIAL SITUATION The layout, contents Importance and attributes
5 10. THE STATEMENT OF COMPREHENSIVE INCOME AND METHODS OF DETERMINATION OF THE FINANCIAL RESULT 8 teaching Options of presentation of the statement Options of determining and presentation of sales result (costs by function, costs by nature) Importance and categories of the financial result Determining and division of the financial result 11. PUBLIC LAW RECEIVABLES AND PAYABLES LEGAL SETTLEMENTS Classification of the public and legal settlements Value-added tax (VAT) Income taxes Other taxes Settlements of employee insurance 12. INFORMATION SYSTEMS IN ACCOUNTING Computer equipment Financial-accounting software Financial data protection and security 13. ELEMENTS OF PROFESSIONAL ETHICS IN ACCOUNT- ING Importance of ethics, ethical dilemmas in accounting EXAM 4
6 TRAINING RESULTS THE AIM OF THE COURSE IS TO PREPARE CANDIDATES TO WORK AS AN ACCOUNTANT WITH THE USE OF THE ENGLISH LANGUAGE AND TO RECEIVE THE DIPLOMA OF COM- PLETING THE COURSE OF THE OUTSOURCING ACADEMY KNOWLEDGE Students will acquire knowledge in the field of: essence, importance, functions and structure of accounting in business entities, legal regulations of accounting, concepts, principles, assumptions and practical aspects of functioning of the accounting system in business entities, reporting basic business transactions, elements of a financial statement: the statement of financial position, the statement of comprehensive income, notes to the financial statements. PRACTICAL SKILLS Students will acquire practical skills in the field of: the use the most important accounting documents, reporting basic business transactions, preparing the statement of financial position, the statement of comprehensive income. SOCIAL COMPETENCES Students will acquire social competencies in the field of: importance of accounting in the management of business entities, necessity of constant improvement of professional qualifications, necessity of constant improvement of language skills, acquisition and improving teamwork skills, necessity of compliance with the law and ethics in the accounting profession.
7 ADDITIONAL INFORMATION THE COURSE FOR THE CANDIDATES FOR THE POSITION OF AN ACCOUNTANT PREPARING TO WORKING IN ENGLISH REQUIREMENTS FOR COMPLETING THE COURSE THE AWARDED CERTIFICATES AND DIPLOMAS 86 training 4 hour exam COMPLETION OF THE COURSE = presence in at least 60% of training sessions + sitting the written exam EARNING THE COURSE COMPLETION CERTIFICATE = scoring at least 30% of total points in the exam EARNING THE DIPLOMA OF COM- PLETING THE COURSE OF THE OUTSOURCING ACADEMY = scoring at least 60% of total points in the exam PROGRAM PREREQUISITIES Candidates are expected to possess secondary or higher education background; experience in accounting is not required. Candidates must demonstrate communicative knowledge of English in speaking and writing. FORM OF COURSE DELIVERY Lectures in Polish and practical sessions in English Case studies based on actual accounting problems Analysis, brainstorming and group discussion Computer training THE FEE COVERS: Our course fee covers the cost of tuition and all the learning materials and manuals for the course. VENUE OF TRAINING Trainings are held at AAP s headquarters at Kazimierza Wielkiego 19 in Cracow. On request, trainings can be conducted at the Customer s office. TAILORED TRAINING OFFER After conducting training needs analysis, we create a training program tailored to the Customer s specific needs We set up together with the Customer the schedule and decide on the venue of trainings Upon the Customer s request, trainings can be conducted at the Customer s office Contact: Kazimierza Wielkiego St. 19, Cracow Outsourcing Academy AAP Coordinator Tel akademia@skwp.krakow.pl Website: skwp.krakow.pl Training Department Tel (12) szkolenia@krakow.skwp.pl
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