Wykorzystanie arkusza Excel w nauczaniu sporządzania rachunku przepływów pieniężnych metodą pośrednią na studiach podyplomowych na Uniwersytecie Ekonomicznym we Wrocławiu

Anna Kasperowicz , Zdzisław Kes


The cash flow statement is the distinctive element of the financial statements. It was constructed according to different accounting principles compared to the other elements of the financial statements. His individual character stems from its subordination cash rule. Therefore, its construction requires specialized knowledge and advanced skills. These aspects are reflected in the content of subjects implemented in postgraduate schools of economics universities. The paper presents selected aspects of the teaching of constructing cash flow statement by means of indirect method using two techniques – accrual and classical
Author Anna Kasperowicz (MISaF / IR / KRFiK)
Anna Kasperowicz,,
- Katedra Rachunkowości Finansowej i Kontroli
, Zdzisław Kes (MISaF / IR / KRC)
Zdzisław Kes,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
Other language title versionsThe use of Excel in teaching of preparing the cash flow statement by indirect method on postgraduate studies in the University of Economic in Wroclaw
Journal seriesFolia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica, ISSN 2081-0644, e-ISSN 2300-5386, (B 9 pkt)
Issue year2015
No319 (79) 2
Publication size in sheets0.5
Keywords in Polisharkusz kalkulacyjny, rachunek przepływów pieniężnych, treści kształcenia
Keywords in Englishcash flow, spreadsheet application, the content of education
URL http://www.wydawnictwo.zut.edu.pl/files/magazines/2/55/702.pdf
Languagepl polski
LicenseJournal (articles only); author's original; Uznanie Autorstwa - Użycie Niekomercyjne (CC-BY-NC); after publication
Kasperowicz_Wykorzystanie_arkusza_Excel_w_nauczaniu_2015.pdf 403,17 KB
Score (nominal)9
ScoreMinisterial score = 9.0, 02-07-2019, ArticleFromJournal
Ministerial score (2013-2016) = 9.0, 02-07-2019, ArticleFromJournal
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