Wydział Ekonomiczny - Ekonomia (N1)
specjalność: Ekonomika i zarządzanie potencjałem ludzkim
Sylabus przedmiotu Financial Statements:
Informacje podstawowe
| Kierunek studiów | Ekonomia | ||
|---|---|---|---|
| Forma studiów | studia niestacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | nauk społecznych | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Financial Statements | ||
| Specjalność | przedmiot wspólny | ||
| Jednostka prowadząca | Katedra Ekonomii Menedżerskiej i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl> | ||
| Inni nauczyciele | |||
| ECTS (planowane) | 5,0 | ECTS (formy) | 5,0 |
| Forma zaliczenia | zaliczenie | Język | angielski |
| Blok obieralny | 12 | Grupa obieralna | 1 |
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Basic economic knowledge |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | The objective of the course is to provide students with knowledge on the basics of accountancy, methods of preparing and interpretation of financial statements. The course also contains elements of financial statements used in practice. |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| wykłady | ||
| T-W-1 | Financial Statement Introduction | 4 |
| T-W-2 | Tasks of accounting, basic principles and concepts | 4 |
| T-W-3 | Balance sheet and its components | 4 |
| T-W-4 | Characteristics and types of assets | 4 |
| T-W-5 | Characteristics and types of liabilities | 4 |
| T-W-6 | Profit and loss statement | 4 |
| T-W-7 | Cash flow statement | 4 |
| T-W-8 | Balance sheet as a source of financial analysis | 2 |
| 30 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| wykłady | ||
| A-W-1 | Attendence in classes | 30 |
| A-W-2 | Getting acquainted with literature of subject | 30 |
| A-W-3 | Solving problems | 30 |
| A-W-4 | Exam preparation | 30 |
| A-W-5 | Preparing multimedia presentations | 30 |
| 150 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | Informative lecture using multimedia techniques |
| M-2 | Case study |
| M-3 | Classes - individual and group solving practical problems |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: the activity of students in class |
| S-2 | Ocena podsumowująca: written examination |
Zamierzone efekty kształcenia - wiedza
| Zamierzone efekty kształcenia | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_OJ9_W01 Students should know the types of financial statements and rules of their preparation. | E_1A_W01, E_1A_W06, E_1A_W11 | S1A_W01, S1A_W02, S1A_W03, S1A_W06, S1A_W07, S1A_W08 | C-1 | T-W-1, T-W-4, T-W-2, T-W-5, T-W-3, T-W-7, T-W-6 | M-1, M-3 | S-1, S-2 |
| E_1A_OJ9_W02 Students should be familiar with the use of financial statements for financial analysis. | E_1A_W06, E_1A_W12 | S1A_W03, S1A_W06, S1A_W08 | C-1 | T-W-2, T-W-8 | M-1, M-3 | S-1, S-2 |
Zamierzone efekty kształcenia - umiejętności
| Zamierzone efekty kształcenia | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_OJ9_U01 Student knows how to use accounting knowledge to prepare the balance sheet and profit and loss account. | E_1A_U01, E_1A_U02, E_1A_U13, E_1A_U15 | S1A_U01, S1A_U02, S1A_U09, S1A_U11 | C-1 | T-W-4, T-W-2, T-W-5, T-W-3, T-W-7, T-W-6 | M-1, M-2, M-3 | S-1, S-2 |
| E_1A_OJ9_U02 Students can apply the information from the financial statements for the calculation and interpretation of indicators of financial analysis. | E_1A_U02, E_1A_U13, E_1A_U15 | S1A_U02, S1A_U09, S1A_U11 | C-1 | T-W-4, T-W-8, T-W-5, T-W-3, T-W-7, T-W-6 | M-1, M-2, M-3 | S-1, S-2 |
Zamierzone efekty kształcenia - inne kompetencje społeczne i personalne
| Zamierzone efekty kształcenia | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_OJ9_K01 Student can associate the basic theory and practice and the means to solve problems of economic and financial risks. | E_1A_K01, E_1A_K06, E_1A_K09 | S1A_K01, S1A_K02, S1A_K03, S1A_K04, S1A_K06, S1A_K07 | C-1 | T-W-1, T-W-4, T-W-2, T-W-8, T-W-5, T-W-3, T-W-7, T-W-6 | M-1, M-3 | S-2, S-1 |
Kryterium oceny - wiedza
| Efekt kształcenia | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_OJ9_W01 Students should know the types of financial statements and rules of their preparation. | 2,0 | The student does not know the types of financial statements and principles of their preparation. |
| 3,0 | The student knows selected types of financial statements. | |
| 3,5 | The student knows the content and layout of the balance sheet. | |
| 4,0 | The student knows the content and layout of the balance sheet and profit and loss statement. | |
| 4,5 | The student is familiar with a cash flow statement. | |
| 5,0 | The student knows all types of financial statements and principles of their preparation. | |
| E_1A_OJ9_W02 Students should be familiar with the use of financial statements for financial analysis. | 2,0 | The student does not know the basic concepts of accounting and economics. |
| 3,0 | The student has knowledge of the usefulness of financial statements. | |
| 3,5 | The student knows the classification of assets and liabilities. | |
| 4,0 | The student knows the principles of analysis of the balance sheet. | |
| 4,5 | The student knows the principles of analysis of balance sheet and profit and loss statement. | |
| 5,0 | The student knows the rules of useing all types of financial statements for financial analysis. |
Kryterium oceny - umiejętności
| Efekt kształcenia | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_OJ9_U01 Student knows how to use accounting knowledge to prepare the balance sheet and profit and loss account. | 2,0 | The student does not know how to use the accounting knowledge to prepare a balance sheet. |
| 3,0 | The student knows how to use the accounting knowledge to prepare a balance sheet. | |
| 3,5 | The student knows how to calculate the values of assets and liabilities. | |
| 4,0 | The student knows how to group profits and losses. | |
| 4,5 | The student knows how to use the accounting knowledge to prepare a profit and loss statement. | |
| 5,0 | The student is able interpret the balance sheet and profit and loss statement. | |
| E_1A_OJ9_U02 Students can apply the information from the financial statements for the calculation and interpretation of indicators of financial analysis. | 2,0 | The student does not know how to apply the information from selected types of financial statements for financial analysis. |
| 3,0 | The student knows how to apply the information from selected types of financial statements for financial analysis. | |
| 3,5 | The student is able to calculate the liquidity and debt ratios. | |
| 4,0 | The student knows the use of balance sheet and profit and loss statements. | |
| 4,5 | The student can compare the assets and equity of the selected unit. | |
| 5,0 | The student is able to interpret the financial analysis ratios. |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt kształcenia | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_OJ9_K01 Student can associate the basic theory and practice and the means to solve problems of economic and financial risks. | 2,0 | Student has not obtained the competence to associate theory with practice. |
| 3,0 | Student competencies come down associate selected knowledge with practice. | |
| 3,5 | Student has got the basic competencies to understand the problems of economic and financial risks. | |
| 4,0 | Student has got the competencies that enable him to associate theory with practice. | |
| 4,5 | Student had got competencies to associate theory with practice and the means to solve problems of economic and financial risks. | |
| 5,0 | Student has high competence in the field of combining theory with practice and the means to solve problems of economic and financial risks. |
Literatura podstawowa
- Stitzel T. E., Financial management, McGraw-Hill Book Company, USA, 1998
- McKenzie W., Using and interpreting company accounts, FT Prentice Hall, Great Britain, 2003
Literatura dodatkowa
- tlum. J. Adamczyk, The Accounting Act, C. H. Beck, Warszawa, 2010