Recruitment

1. Film in the standard version.

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moduł 25.3

2. Film with subtitles.

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3. Film with subtitles and pauses. Listen and repeat after the speaker.

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moduł 25.3

4. Film with subtitles and narration.

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Exercise 1
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moduł 25.3
Exercise 2
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moduł 25.3
Exercise 3
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moduł 25.3
Exercise 4
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moduł 25.3
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The initial calculation

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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.
Exercise 5
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moduł 25.3
Exercise 6
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moduł 25.3
Exercise 7
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moduł 25.3
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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 valuationmfb4ebdb0b0c8353b_1498572630039_0object of valuation, different rules apply. In the case of fixed assetsmfb4ebdb0b0c8353b_1498572636074_0fixed assets, which we have manufactured, we take into account actual production costsmfb4ebdb0b0c8353b_1498572638637_0production costs. Forpurchasedmfb4ebdb0b0c8353b_1498572640385_0purchased fixed assets, we include the purchase pricemfb4ebdb0b0c8353b_1498572642784_0purchase price. Fixed assets that were adonationmfb4ebdb0b0c8353b_1498572645057_0donationare 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 inventorymfb4ebdb0b0c8353b_1498572647287_0inventory, the fixed asset is disclosedmfb4ebdb0b0c8353b_1498572649416_0fixed asset is disclosed, thevaluationmfb4ebdb0b0c8353b_1498572651617_0valuation is made on the basis of documents and, if we do not have such documents the valuation is performed by a valuermfb4ebdb0b0c8353b_1498572653841_0valuer.

When valuing fixed assets on thebalance sheet datemfb4ebdb0b0c8353b_1498572655926_0balance sheet date, it is necessary to reduce the initial valuemfb4ebdb0b0c8353b_1498572657773_0reduce the initial value by any write offsmfb4ebdb0b0c8353b_1498572659554_0write offs like amortizationmfb4ebdb0b0c8353b_1498572661255_0amortization or impairmentmfb4ebdb0b0c8353b_1498572663032_0impairment.

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Exercise 8
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moduł 25.3
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Business plan

The boss familiarized himself with the business plan proposition and suggests its improvement.

After getting acquainted with the new business planmfb4ebdb0b0c8353b_1498573279914_0business plan, I have several suggestions. Training activitiesmfb4ebdb0b0c8353b_1498573284593_0Training activities are missing from the information about the companymfb4ebdb0b0c8353b_1498573282187_0information about the company. It is a small cell, but it exists. The organisational structuremfb4ebdb0b0c8353b_1498573286536_0organisational structure should include the implementationmfb4ebdb0b0c8353b_1524136047622_0implementation department, which will be set up in days. As far as the SWOT analysismfb4ebdb0b0c8353b_1498573290270_0SWOT analysis is concerned, on the threatsmfb4ebdb0b0c8353b_1498573292424_0threats side more attention should be paid to weather conditions. Theeconomic benefitsmfb4ebdb0b0c8353b_1498573296998_0economic benefits of our product for the consumer should be enhanced in strengthsmfb4ebdb0b0c8353b_1498573294791_0strengths. The competition analysismfb4ebdb0b0c8353b_1498573299992_0competition analysis does not seem to be comprehensive. The case is of European scalemfb4ebdb0b0c8353b_1498573302038_0European 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.

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Exercise 9
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moduł 25.3
Exercise 10
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moduł 25.3
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Legal acts in accounting

The text informs about sources that regulate the accounting policies.

Commercial accountingmfb4ebdb0b0c8353b_1498573844734_0accountingis governed by the provisions of the lawmfb4ebdb0b0c8353b_1498573851067_0provisions of the lawheld in various legal actsmfb4ebdb0b0c8353b_1498573853088_0legal acts. We have an Accounting Actmfb4ebdb0b0c8353b_1498573855419_0Act that regulates, for example, thepreparation of financial statementsmfb4ebdb0b0c8353b_1498573857448_0preparation of financial statementsor rules ofbookkeepingmfb4ebdb0b0c8353b_1498573859771_0bookkeeping. Other normative actsmfb4ebdb0b0c8353b_1498573861804_0normative acts are the regulationsmfb4ebdb0b0c8353b_1498573863603_0regulations of the Minister of Finances on accounting and the national accounting standardsmfb4ebdb0b0c8353b_1498573865745_0national accounting standards issued by the Accounting Standards Committee. In particular cases, international accounting standardsmfb4ebdb0b0c8353b_1498573867628_0international 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 regulationsmfb4ebdb0b0c8353b_1498573869746_0sources of legal regulations is the first step to recognize them.

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Exercise 11
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moduł 25.3
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Determining the financial result

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moduł 25.3
Exercise 12
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moduł 25.3
Exercise 13
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moduł 25.3
Exercise 14
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moduł 25.3
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Pictures

The figure shows the cost of business activity, which is the remuneration of employees

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The figure illustrates the cash flow to the company

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The situation shows differences noticed in the course of inventory checking

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Game 1

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moduł 25.3
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Game 2

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moduł 25.3
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Balance accounts

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Exercise 15
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moduł 25.3
Exercise 16
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moduł 25.3
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Dictionary

Account (n. C) əˈkaʊnt
Account (n. C) əˈkaʊnt

Konto księgowe

account under group (n. C) əˈkaʊnt ˈʌn.dər ɡruːp
account under group (n. C) əˈkaʊnt ˈʌn.dər ɡruːp

Konto zespołu

Accounting (n. U) əˈkaʊn.tɪŋ
Accounting (n. U) əˈkaʊn.tɪŋ

Ewidencja księgowa, Prowadzenie rachunkowości

Act (n. C) ækt
Act (n. C) ækt

Ustawa

Active balance account (n. C) ˈæk.tɪv ˈbæl.əns əˈkaʊnt
Active balance account (n. C) ˈæk.tɪv ˈbæl.əns əˈkaʊnt

Konto bilansowe aktywne

Actual cost (n. C) ˈæk.tʃu.əl kɒst
Actual cost (n. C) ˈæk.tʃu.əl kɒst

Koszt rzeczywisty

Amortization (n. U) əˈmɔː.taɪz
Amortization (n. U) əˈmɔː.taɪz

Amortyzacja

Assets (n. plural) ˈæsets
Assets (n. plural) ˈæsets

Aktywa

Balance sheet (n. C) ˈbæl.əns ˌʃiːt
Balance sheet (n. C) ˈbæl.əns ˌʃiːt

Konto bilansowe

Balance sheet date (n. C) ˈbæl.əns ˌʃiːt deɪt
Balance sheet date (n. C) ˈbæl.əns ˌʃiːt deɪt

Dzień bilansowy

Balance sheet item (n. C) ˈbæl.əns ˌʃiːt ˈaɪ.təm
Balance sheet item (n. C) ˈbæl.əns ˌʃiːt ˈaɪ.təm

Składnik bilansu

Booking (n. U) ˈbʊk.ɪŋ
Booking (n. U) ˈbʊk.ɪŋ

Księgowanie

Bookkeeping (n. U) ˈbʊkˌkiː.pɪŋ
Bookkeeping (n. U) ˈbʊkˌkiː.pɪŋ

Zasady prowadzenia ksiąg rachunkowych

business operations (n. plural) ˈbɪz.nɪs ɒpərˈeɪʃənz
business operations (n. plural) ˈbɪz.nɪs ɒpərˈeɪʃənz

Działalność operacyjna

Business plan (n. C) ˈbɪz.nɪs ˌplæn
Business plan (n. C) ˈbɪz.nɪs ˌplæn

Biznesplan

Business transaction (n. C) ˈbɪz.nɪs trænˈzæk.ʃən
Business transaction (n. C) ˈbɪz.nɪs trænˈzæk.ʃən

Operacja gospodarcza

calculation method (n. C) ˌkælkjəˈleɪʃᵊn ˈmethetaəd
calculation method (n. C) ˌkælkjəˈleɪʃᵊn ˈmethetaəd

Metoda kalkulacyjna

Classification of production (n. C, U) ˌklæsɪfɪˈkeɪʃᵊn ɒv prəˈdʌkʃᵊn
Classification of production (n. C, U) ˌklæsɪfɪˈkeɪʃᵊn ɒv prəˈdʌkʃᵊn

Klasyfikacja produkcji

comparative method (n. C) kəmˈpær.ə.tɪv ˈmetheta.əd
comparative method (n. C) kəmˈpær.ə.tɪv ˈmetheta.əd

Metoda porównawcza

Competition analysis (n. C, U) kɒm.pəˈtɪʃ.ən əˈnæl.ə.sɪs
Competition analysis (n. C, U) kɒm.pəˈtɪʃ.ən əˈnæl.ə.sɪs

Analiza konkurencji

core business operation (n. C) kɔːr ˈbɪz.nɪs ɒpərˈeɪʃənz
core business operation (n. C) kɔːr ˈbɪz.nɪs ɒpərˈeɪʃənz

Podstawowa działalność operacyjna

Costs account (n. C) kɒst əˈkaʊnt
Costs account (n. C) kɒst əˈkaʊnt

Konto kosztów

costs record (n. C) kɒst rɪˈkɔːd
costs record (n. C) kɒst rɪˈkɔːd

Ewidencja kosztów

Debit side (n. C) ˈdeb.ɪt saɪd
Debit side (n. C) ˈdeb.ɪt saɪd

Strona debetowa

determination of financial result (phrase) dɪˌtɜːmɪˈneɪʃən ɒv faɪˈnænʃᵊl rɪˈzʌlt
determination of financial result (phrase) dɪˌtɜːmɪˈneɪʃən ɒv faɪˈnænʃᵊl rɪˈzʌlt

Ustalanie wyniku finansowego

Disclosure of a fixed asset (phrase) dɪsˈkləʊʒə ɒv eɪ fɪkst ˈæset
Disclosure of a fixed asset (phrase) dɪsˈkləʊʒə ɒv eɪ fɪkst ˈæset

Ujawnienia środka trwałego

Donation (n. C) dəʊˈneɪ.ʃən
Donation (n. C) dəʊˈneɪ.ʃən

Darowizna

Economic benefit (n. C) iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt
Economic benefit (n. C) iː.kəˈnɒm.ɪk ˈben.ɪ.fɪt

Korzyść ekonomiczna

European scale (n. C) ˌjʊə.rəˈpiː.ən skeɪ
European scale (n. C) ˌjʊə.rəˈpiː.ən skeɪ

Zasięg europejski

Financial result (n. C) faɪˈnæn.ʃəl rɪˈzʌlt
Financial result (n. C) faɪˈnæn.ʃəl rɪˈzʌlt

Wynik finansowy

Fixed asset (n. C) fɪkst ˈæs.et
Fixed asset (n. C) fɪkst ˈæs.et

Środek trwały

Group of accounts (n. C) ɡruːp ɒv əˈkaʊnts
Group of accounts (n. C) ɡruːp ɒv əˈkaʊnts

Grupa kont

Impairment (n. C, U) ɪmˈpeə.mənt
Impairment (n. C, U) ɪmˈpeə.mənt

Trwała utrata wartości

Implementation department (n. C) ɪmplɪmenˈteɪʃən dɪˈpɑːt.mənt
Implementation department (n. C) ɪmplɪmenˈteɪʃən dɪˈpɑːt.mənt

Dział wdrożeń

Income (n. C, U) ˈɪn.kʌm
Income (n. C, U) ˈɪn.kʌm

Przychód

Income account (n. C) ˈɪn.kʌm əˈkaʊnt
Income account (n. C) ˈɪn.kʌm əˈkaʊnt

Konto przychodów

Indicator (n. C) ˈɪn.dɪ.keɪ.tər
Indicator (n. C) ˈɪn.dɪ.keɪ.tər

Wskaźnik

Information about the company (phrase) ˌɪn.fəˈmeɪ.ʃən əˈbaʊt ðə ˈkʌm.pə.ni
Information about the company (phrase) ˌɪn.fəˈmeɪ.ʃən əˈbaʊt ðə ˈkʌm.pə.ni

Informacja o przedsiębiorstwie

Initial calculation (n. C) ɪˈnɪʃ.əl ˌkæl.kjəˈleɪ.ʃən
Initial calculation (n. C) ɪˈnɪʃ.əl ˌkæl.kjəˈleɪ.ʃən

Kalkulacja wstępna

International accounting standards (n. plural) ˌɪntəˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
International accounting standards (n. plural) ˌɪntəˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz

Międzynarodowe standardy rachunkowości

Inventory (n. C) ˈɪn.vən.tər.i
Inventory (n. C) ˈɪn.vən.tər.i

Inwentaryzacja

Legal Act (n. C) ˈliː.ɡəl ækt
Legal Act (n. C) ˈliː.ɡəl ækt

Akt prawny

Liabilities (n. plural) ˌlaɪ.əˈbɪl.ə.tiz
Liabilities (n. plural) ˌlaɪ.əˈbɪl.ə.tiz

Pasywa

list of prime costs (n. plural) lɪst ɒv praɪm kɒsts
list of prime costs (n. plural) lɪst ɒv praɪm kɒsts

Spis kosztów rodzajowych

Mass production (n. U) mæs prəˈdʌk.ʃən
Mass production (n. U) mæs prəˈdʌk.ʃən

Produkcja masowa

Material cost (n. C) məˈtɪə.ri.əl kɒst
Material cost (n. C) məˈtɪə.ri.əl kɒst

Koszt materiałowy

National accounting standards (n. plural) ˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz
National accounting standards (n. plural) ˈnæʃᵊnᵊl əˈkaʊntɪŋ ˈstændədz

Krajowe standardy rachunkowości

New product (n. C) njuː ˈprɒd.ʌkt
New product (n. C) njuː ˈprɒd.ʌkt

Nowy produkt

Nominal account (n. C) ˈnɒm.ɪ.nəl əˈkaʊnt
Nominal account (n. C) ˈnɒm.ɪ.nəl əˈkaʊnt

Konto wynikowe

Non‑balance account (n. C) ˌnɒn ˈbæl.əns əˈkaʊnt
Non‑balance account (n. C) ˌnɒn ˈbæl.əns əˈkaʊnt

Konto niebilansowe

Normative act (n. C) ˈnɔː.mə.tɪv ækt
Normative act (n. C) ˈnɔː.mə.tɪv ækt

Akt normatywny

Object of valuation (phrase) ˈɒbdʒɪkt ɒv ˌvæljuˈeɪʃᵊn
Object of valuation (phrase) ˈɒbdʒɪkt ɒv ˌvæljuˈeɪʃᵊn

Przedmiotu wyceny

Opening balance (n. C) ˈəʊ.pən.ɪŋ ˈbæl.əns
Opening balance (n. C) ˈəʊ.pən.ɪŋ ˈbæl.əns

Stan początkowy

Organisational structure (n. C) ˌɔː.ɡən.aɪˈzeɪ.ʃən ˌɔː.ɡən.aɪˈzeɪ.ʃən
Organisational structure (n. C) ˌɔː.ɡən.aɪˈzeɪ.ʃən ˌɔː.ɡən.aɪˈzeɪ.ʃən

Struktura organizacyjna

Passive balance account (n. C) ˈpæs.ɪv ˈbæl.əns əˈkaʊnt
Passive balance account (n. C) ˈpæs.ɪv ˈbæl.əns əˈkaʊnt

Konto bilansowe pasywne

Payment (n. C) ˈpeɪ.mənt
Payment (n. C) ˈpeɪ.mənt

Wypłata

Preparation of financial statements (phrase) ˌprepᵊrˈeɪʃᵊnz ɒv faɪˈnænʃᵊl ˈsteɪtmənts
Preparation of financial statements (phrase) ˌprepᵊrˈeɪʃᵊnz ɒv faɪˈnænʃᵊl ˈsteɪtmənts

Opracowywanie sprawozdań finansowych

prime cost (n. C) praɪm kɒst
prime cost (n. C) praɪm kɒst

Koszt rodzajowy

Production cost (n. C) prəˈdʌk.ʃən kɒst
Production cost (n. C) prəˈdʌk.ʃən kɒst

Koszt wytworzenia

Production profitability (phrase) prəˈdʌk.ʃən ˌprɒfɪtəˈbɪlɪti
Production profitability (phrase) prəˈdʌk.ʃən ˌprɒfɪtəˈbɪlɪti

Opłacalność produkcji

Provision of the law (n. C) prəˈvɪʒᵊn ɒv ðiː lɔː
Provision of the law (n. C) prəˈvɪʒᵊn ɒv ðiː lɔː

Przepis prawa

Purchase price ˈpɜː.tʃəs praɪs
Purchase price ˈpɜː.tʃəs praɪs

Cena nabycia

Purchased (adj.) ˈpɜːtʃəst
Purchased (adj.) ˈpɜːtʃəst

Zakupiony

Record (n. C) rɪˈkɔːd
Record (n. C) rɪˈkɔːd

Ewidencja

Reduction of the initial value (phrase) rɪˈdʌkʃᵊn ɒv ðiː ɪˈnɪʃᵊl ˈvæljuː
Reduction of the initial value (phrase) rɪˈdʌkʃᵊn ɒv ðiː ɪˈnɪʃᵊl ˈvæljuː

Pomniejszenie wartości początkowej

Regulation (n. C) ˌreɡ.jəˈleɪ.ʃən
Regulation (n. C) ˌreɡ.jəˈleɪ.ʃən

Rozporządzenie

Scale of charge (n. C) skeɪl ɒv tʃɑːdʒ
Scale of charge (n. C) skeɪl ɒv tʃɑːdʒ

Taryfikator

Serial production (n. U) ˈsɪə.ri.əl prəˈdʌk.ʃən
Serial production (n. U) ˈsɪə.ri.əl prəˈdʌk.ʃən

Produkcja seryjna

social insurance (n. C) ˈsəʊ.ʃəl ˈsəʊ.ʃəl
social insurance (n. C) ˈsəʊ.ʃəl ˈsəʊ.ʃəl

Ubezpieczenie społeczne

sold product (n. C) səʊld ˈprɒd.ʌkt
sold product (n. C) səʊld ˈprɒd.ʌkt

Sprzedawany produkt

Source of legal regulations (phrase) sɔːs ɒv ˈliːɡᵊl ˌreɡjəˈleɪʃənz
Source of legal regulations (phrase) sɔːs ɒv ˈliːɡᵊl ˌreɡjəˈleɪʃənz

Źródło przepisów prawnych

Strengths (n. plural) streŋthetas
Strengths (n. plural) streŋthetas

Mocne strony

Surplus (n. C, U) ˈsɜː.pləs
Surplus (n. C, U) ˈsɜː.pləs

Nadwyżka

SWOT analysis (n. C, U) swɒt əˈnæl.ə.sɪs
SWOT analysis (n. C, U) swɒt əˈnæl.ə.sɪs

Analiza SWOT

Threats (n. plural) thetarets
Threats (n. plural) thetarets

Zagrożenia

Training activity (n. C) ˈtreɪ.nɪŋ ækˈtɪv.ə.ti
Training activity (n. C) ˈtreɪ.nɪŋ ækˈtɪv.ə.ti

Działalność szkoleniowa

Unit cost of production (phrase) ˈjuː.nɪt kɒst ɒv prəˈdʌkʃᵊn
Unit cost of production (phrase) ˈjuː.nɪt kɒst ɒv prəˈdʌkʃᵊn

Jednostkowy koszt wytworzenia

Valuation (n. C, U) ˌvæl.juˈeɪ.ʃən
Valuation (n. C, U) ˌvæl.juˈeɪ.ʃən

Wycena

Valuer (n. C) ˈvæl.juː.ər
Valuer (n. C) ˈvæl.juː.ər

Rzeczoznawca

Variety of operations (phrase) vəˈraɪəti ɒv ˌɒpᵊrˈeɪʃᵊnz
Variety of operations (phrase) vəˈraɪəti ɒv ˌɒpᵊrˈeɪʃᵊnz

Różnorodność operacji

Wages burden (n. C) ˈweɪ·dʒəz ˈbɜː.dən
Wages burden (n. C) ˈweɪ·dʒəz ˈbɜː.dən

Obciążenie płacami

Write off (n. C) ˈraɪ.tɒf
Write off (n. C) ˈraɪ.tɒf

Odpis