Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)
specjalność: Property Valuation and Real Estate Transactions

Sylabus przedmiotu Accountancy of public finance sector entities:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł
Przedmiot Accountancy of public finance sector entities
Specjalność Accounting and Finance in Economic Entities
Jednostka prowadząca Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny Marzena Rydzewska <mrydzewska@zut.edu.pl>
Inni nauczyciele
ECTS (planowane) 4,0 ECTS (formy) 4,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA6 30 2,00,50zaliczenie
wykładyW6 15 2,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of accounting basics
W-2Knowledge of issues related to publicfinance and the financial economy ofpublic finance sector entities

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting students acquainted with thespecifics of accounting units of the publicfinance sector
C-2Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances
C-3Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Analysis of specific accountingrules JSFP1
T-A-2Construction of the company chart of accounts for the budgets ofterritorial self-government units, budget units and establishments inconnection with reporting of those undertakings2
T-A-3Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished4
T-A-4Records and determination of the result of territorial self-government units'; budget implementation2
T-A-5Preparation of the balance sheeton the implementation of the territorial self-government unit's budget2
T-A-6Test no 11
T-A-7Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting3
T-A-8Revenue and cost records and determination of financial result in JSFP6
T-A-9Records of tangible and intangible fixed assets and inventories2
T-A-10Preparation of the annual accountsof the budgetary authority4
T-A-11Drawing up of the accounts - selected items2
T-A-12Test no 21
30
wykłady
T-W-1Characteristics of accountingunits of the public finance sector (essence, principles, functions, scope, etc.) the subject and subject matter as wellas accounting regulations of the JSFP)2
T-W-2Accounting of territorial self-government units budgets2
T-W-3Special rules for valuation and inventory of JSFP assets1
T-W-4Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting2
T-W-5Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment3
T-W-6Financial result of the budgetary unit and its establishment1
T-W-7Unit funds - accounting treatment of balances and changes1
T-W-8Financial and budgetary reporting of the JSFP2
T-W-9Test1
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in exercises30
A-A-2Preparation for classes, including literature review and problem-solving25
A-A-3Getting ready to pass the exercises5
60
wykłady
A-W-1Attendance at lectures15
A-W-2Reading recommended literature30
A-W-3Preparation to pass15
60

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1informational lecture with the use of multimedia techniques
M-2explanations and explanations
M-3problem lecture
M-4physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses
S-2Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations
S-3Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises).
S-4Ocena podsumowująca: Test knowledge and skills

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_D11/8_W01
Student knows the essence and specificityof accounting units of the sector public finance (JSFP) necessary tointerpret presented in the financial and budgetarystatements information on the progress of thecollection and public spending
E_1A_W02, E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11C-2, C-3, C-1T-A-10, T-A-4, T-A-11, T-A-5, T-A-2, T-A-1, T-A-6, T-A-12, T-A-8, T-A-9, T-A-3, T-A-7, T-W-2, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-1, T-W-3, T-W-4M-2, M-4, M-3, M-1S-2, S-1, S-4, S-3
E_1A_D11/8_W02
The student knows the principles of documentation, valuation, records and the presentation of information on the implementation of the budget by local government units
E_1A_W08, E_1A_W11C-2, C-3T-A-4, T-A-11, T-A-5, T-A-2, T-A-6, T-A-3, T-W-2, T-W-9M-2, M-4, M-3, M-1S-2, S-1, S-4, S-3
E_1A_D11/8_W03
The student explains how to obtain information about economic processes taking place inselected JSFPs
E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11C-2, C-3T-A-10, T-A-11, T-A-12, T-A-8, T-A-9, T-A-7, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-3, T-W-4M-2, M-4, M-3, M-1S-2, S-1, S-4, S-3

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_D11/8_U01
Solves accounting and reporting problemsoccurring in the following areas at JSFP
E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U08, E_1A_U11, E_1A_U20C-2, C-3T-A-10, T-A-4, T-A-11, T-A-5, T-A-6, T-A-12, T-A-8, T-A-9, T-A-3, T-A-7, T-W-2, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-3, T-W-4M-2, M-4, M-3, M-1S-2, S-1, S-4, S-3

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_D11/8_K01
The student has the ability to workin dependently and as a team in in order to solve the problems analyzed during the classes
E_1A_K01, E_1A_K02C-2, C-3T-A-10, T-A-4, T-A-11, T-A-5, T-A-2, T-A-1, T-A-6, T-A-12, T-A-8, T-A-9, T-A-3, T-A-7, T-W-2, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-1, T-W-3, T-W-4M-4, M-3S-2, S-1, S-4, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/8_W01
Student knows the essence and specificityof accounting units of the sector public finance (JSFP) necessary tointerpret presented in the financial and budgetarystatements information on the progress of thecollection and public spending
2,0Student does not know the essence andaccounting principles of JSFP
3,0Student defines the accounting concept and scope of JSFP
3,5Student defines the conceptand scope of JSFP accounting, lists andexplains some of the principles andfunctions of this system
4,0Student defines the conceptand scope of subject and subject matter of accounting of the JSFP, lists andexplains the principles and functions of the JSFP. Is familiar with the principles of the tool for obtaining harmonised informationfrom the accounting system
4,5Student defines the concept and scope of subject and subject matter of accounting of JSFP in relation to theregulation of law. The student defines the concept and scope of the system, and the accounting subject of the JSFP, lists and explains the principles andfunctions of the system, knows theprinciples of the tool to allow for obtaining harmonised information from the accounting system
5,0Student knows the essence of JSFP accounting and refers it to general accounting principles, lists and explains the principles and functions. He is familiar with the tools for obtaining standardised information from the accounting system and explains the scope of these codifications
E_1A_D11/8_W02
The student knows the principles of documentation, valuation, records and the presentation of information on the implementation of the budget by local government units
2,0Student does not know the rules of registering economic operations concerning the territorial self-governmentunits'; budget and the method of presenting the balance sheet from implementation of the territorial self-government units'; budget
3,0Student knows the general principles of registering some business operations concerning the processes of territorial self-government units'; budget execution and knows general structure of the balance sheeton the implementation of the territorial self-government units'; budget
3,5
4,0
4,5
5,0
E_1A_D11/8_W03
The student explains how to obtain information about economic processes taking place inselected JSFPs
2,0The student does not know the ways, methods and tools of obtaining information on the course of phenomena being the subject JSFP accounting
3,0Students will learn about methods and tools of obtaining information about the course of phenomena being the subjectof the project JSFP accounting, but is not always ableto describe how they are used to obtain financial information about the course of processes taking place in the JSFP
3,5
4,0
4,5
5,0

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/8_U01
Solves accounting and reporting problemsoccurring in the following areas at JSFP
2,0Student is not able to group and include economic operations taking place in JSFP in the accounting accounts and is not able to draw up the financial and budgetary accounts
3,0Student records in theaccounting accounts some economic operations taking place in the JSFP and can to a limited extent prepare reports of these entities
3,5
4,0
4,5
5,0

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/8_K01
The student has the ability to workin dependently and as a team in in order to solve the problems analyzed during the classes
2,0Student is not able to solve the issues analyzed during the classes on their own or as a team
3,0Student has the ability to solve some of the issues analyzed during the course of occupations
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. Zysnarska A., Rachunkowość budżetu, jednostek budżetowych i samorządowych zakładów budżetowych, ODiDK, Gdańsk, 2011
  2. Winiarska K., Kaczurak-Kozak M., Rachunkowość budżetowa, Wolters Kluwer, Warszawa, 2011
  3. Rup W., Nowe zasady rachunkowości budżetowej – nowe plany kont – rachunkowość organów podatkowych jst – zasady gospodarki finansowej. Komentarz z praktycznymi przykładami, ODiDK, Gdańsk, 2011
  4. Kiziukiewicz T. (red.), RACHUNKOWOŚĆ JEDNOSTEK SEKTORA FINANSÓW PUBLICZNYCH I INSTYTUCJI FINANSOWYCH, PWE, Warszawa, 2014, współautor M.Rydzewska

Literatura dodatkowa

  1. Charytoniuk J., Komentarz do planów kont jednostki samorządu terytorialnego (plan kont dla budżetu, plan kont dla urzędu i innych samorządowych jednostek budżetowych oraz samorządowych zakładów budżetowych, ujednolicony plan kont urzędu jednostki samorządu terytorialnego) (z suplementem elektronicznym), ODiDK, Gdańsk, 2011
  2. Rup W., Wzory księgowań w jednostce budżetowej, ODiDK, Gdańsk, 2010
  3. Zysnarska A., Rachunkowość budżetowa w świetle koncepcji prawdziwego i wiernego obrazu, ODiDK, Gdańsk, 2010
  4. ., Rozporządzenie Ministra Finansów z dnia 5 lipca 2010 r. w sprawie szczególnych zasad rachunkowości oraz planów kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych funduszy celowych oraz państwowych jednostek budżetowych mających siedzibę poza granicami Rzeczypospolitej Polskiej, (Dz.U. nr 128, poz. 861), 2010

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Analysis of specific accountingrules JSFP1
T-A-2Construction of the company chart of accounts for the budgets ofterritorial self-government units, budget units and establishments inconnection with reporting of those undertakings2
T-A-3Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished4
T-A-4Records and determination of the result of territorial self-government units'; budget implementation2
T-A-5Preparation of the balance sheeton the implementation of the territorial self-government unit's budget2
T-A-6Test no 11
T-A-7Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting3
T-A-8Revenue and cost records and determination of financial result in JSFP6
T-A-9Records of tangible and intangible fixed assets and inventories2
T-A-10Preparation of the annual accountsof the budgetary authority4
T-A-11Drawing up of the accounts - selected items2
T-A-12Test no 21
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1Characteristics of accountingunits of the public finance sector (essence, principles, functions, scope, etc.) the subject and subject matter as wellas accounting regulations of the JSFP)2
T-W-2Accounting of territorial self-government units budgets2
T-W-3Special rules for valuation and inventory of JSFP assets1
T-W-4Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting2
T-W-5Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment3
T-W-6Financial result of the budgetary unit and its establishment1
T-W-7Unit funds - accounting treatment of balances and changes1
T-W-8Financial and budgetary reporting of the JSFP2
T-W-9Test1
15

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in exercises30
A-A-2Preparation for classes, including literature review and problem-solving25
A-A-3Getting ready to pass the exercises5
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Attendance at lectures15
A-W-2Reading recommended literature30
A-W-3Preparation to pass15
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/8_W01Student knows the essence and specificityof accounting units of the sector public finance (JSFP) necessary tointerpret presented in the financial and budgetarystatements information on the progress of thecollection and public spending
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W02Zna podstawowe formy instytucji społecznych (publicznych, kulturowych, politycznych, prawnych, ekonomicznych) oraz ich struktury
E_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W08Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
E_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-2Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances
C-3Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information
C-1Getting students acquainted with thespecifics of accounting units of the publicfinance sector
Treści programoweT-A-10Preparation of the annual accountsof the budgetary authority
T-A-4Records and determination of the result of territorial self-government units'; budget implementation
T-A-11Drawing up of the accounts - selected items
T-A-5Preparation of the balance sheeton the implementation of the territorial self-government unit's budget
T-A-2Construction of the company chart of accounts for the budgets ofterritorial self-government units, budget units and establishments inconnection with reporting of those undertakings
T-A-1Analysis of specific accountingrules JSFP
T-A-6Test no 1
T-A-12Test no 2
T-A-8Revenue and cost records and determination of financial result in JSFP
T-A-9Records of tangible and intangible fixed assets and inventories
T-A-3Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished
T-A-7Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting
T-W-2Accounting of territorial self-government units budgets
T-W-6Financial result of the budgetary unit and its establishment
T-W-8Financial and budgetary reporting of the JSFP
T-W-9Test
T-W-5Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment
T-W-7Unit funds - accounting treatment of balances and changes
T-W-1Characteristics of accountingunits of the public finance sector (essence, principles, functions, scope, etc.) the subject and subject matter as wellas accounting regulations of the JSFP)
T-W-3Special rules for valuation and inventory of JSFP assets
T-W-4Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting
Metody nauczaniaM-2explanations and explanations
M-4physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results
M-3problem lecture
M-1informational lecture with the use of multimedia techniques
Sposób ocenyS-2Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations
S-1Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses
S-4Ocena podsumowująca: Test knowledge and skills
S-3Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises).
Kryteria ocenyOcenaKryterium oceny
2,0Student does not know the essence andaccounting principles of JSFP
3,0Student defines the accounting concept and scope of JSFP
3,5Student defines the conceptand scope of JSFP accounting, lists andexplains some of the principles andfunctions of this system
4,0Student defines the conceptand scope of subject and subject matter of accounting of the JSFP, lists andexplains the principles and functions of the JSFP. Is familiar with the principles of the tool for obtaining harmonised informationfrom the accounting system
4,5Student defines the concept and scope of subject and subject matter of accounting of JSFP in relation to theregulation of law. The student defines the concept and scope of the system, and the accounting subject of the JSFP, lists and explains the principles andfunctions of the system, knows theprinciples of the tool to allow for obtaining harmonised information from the accounting system
5,0Student knows the essence of JSFP accounting and refers it to general accounting principles, lists and explains the principles and functions. He is familiar with the tools for obtaining standardised information from the accounting system and explains the scope of these codifications
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/8_W02The student knows the principles of documentation, valuation, records and the presentation of information on the implementation of the budget by local government units
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W08Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-2Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances
C-3Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information
Treści programoweT-A-4Records and determination of the result of territorial self-government units'; budget implementation
T-A-11Drawing up of the accounts - selected items
T-A-5Preparation of the balance sheeton the implementation of the territorial self-government unit's budget
T-A-2Construction of the company chart of accounts for the budgets ofterritorial self-government units, budget units and establishments inconnection with reporting of those undertakings
T-A-6Test no 1
T-A-3Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished
T-W-2Accounting of territorial self-government units budgets
T-W-9Test
Metody nauczaniaM-2explanations and explanations
M-4physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results
M-3problem lecture
M-1informational lecture with the use of multimedia techniques
Sposób ocenyS-2Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations
S-1Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses
S-4Ocena podsumowująca: Test knowledge and skills
S-3Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises).
Kryteria ocenyOcenaKryterium oceny
2,0Student does not know the rules of registering economic operations concerning the territorial self-governmentunits'; budget and the method of presenting the balance sheet from implementation of the territorial self-government units'; budget
3,0Student knows the general principles of registering some business operations concerning the processes of territorial self-government units'; budget execution and knows general structure of the balance sheeton the implementation of the territorial self-government units'; budget
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/8_W03The student explains how to obtain information about economic processes taking place inselected JSFPs
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W08Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
E_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-2Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances
C-3Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information
Treści programoweT-A-10Preparation of the annual accountsof the budgetary authority
T-A-11Drawing up of the accounts - selected items
T-A-12Test no 2
T-A-8Revenue and cost records and determination of financial result in JSFP
T-A-9Records of tangible and intangible fixed assets and inventories
T-A-7Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting
T-W-6Financial result of the budgetary unit and its establishment
T-W-8Financial and budgetary reporting of the JSFP
T-W-9Test
T-W-5Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment
T-W-7Unit funds - accounting treatment of balances and changes
T-W-3Special rules for valuation and inventory of JSFP assets
T-W-4Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting
Metody nauczaniaM-2explanations and explanations
M-4physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results
M-3problem lecture
M-1informational lecture with the use of multimedia techniques
Sposób ocenyS-2Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations
S-1Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses
S-4Ocena podsumowująca: Test knowledge and skills
S-3Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises).
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the ways, methods and tools of obtaining information on the course of phenomena being the subject JSFP accounting
3,0Students will learn about methods and tools of obtaining information about the course of phenomena being the subjectof the project JSFP accounting, but is not always ableto describe how they are used to obtain financial information about the course of processes taking place in the JSFP
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/8_U01Solves accounting and reporting problemsoccurring in the following areas at JSFP
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
E_1A_U05Prawidłowo posługuje się normami oraz regułami prawno-organizacyjnymi w celu rozwiązywania konkretnego zadania z zakresu ekonomii
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U08Potrafi właściwie analizować przyczyny oraz przebieg procesów i zjawisk społecznych w zakresie ekonomii
E_1A_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
E_1A_U20Posiada umiejętność raportowania zamierzeń i efektów zrealizowanych działań
Cel przedmiotuC-2Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances
C-3Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information
Treści programoweT-A-10Preparation of the annual accountsof the budgetary authority
T-A-4Records and determination of the result of territorial self-government units'; budget implementation
T-A-11Drawing up of the accounts - selected items
T-A-5Preparation of the balance sheeton the implementation of the territorial self-government unit's budget
T-A-6Test no 1
T-A-12Test no 2
T-A-8Revenue and cost records and determination of financial result in JSFP
T-A-9Records of tangible and intangible fixed assets and inventories
T-A-3Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished
T-A-7Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting
T-W-2Accounting of territorial self-government units budgets
T-W-6Financial result of the budgetary unit and its establishment
T-W-8Financial and budgetary reporting of the JSFP
T-W-9Test
T-W-5Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment
T-W-7Unit funds - accounting treatment of balances and changes
T-W-3Special rules for valuation and inventory of JSFP assets
T-W-4Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting
Metody nauczaniaM-2explanations and explanations
M-4physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results
M-3problem lecture
M-1informational lecture with the use of multimedia techniques
Sposób ocenyS-2Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations
S-1Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses
S-4Ocena podsumowująca: Test knowledge and skills
S-3Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises).
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to group and include economic operations taking place in JSFP in the accounting accounts and is not able to draw up the financial and budgetary accounts
3,0Student records in theaccounting accounts some economic operations taking place in the JSFP and can to a limited extent prepare reports of these entities
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/8_K01The student has the ability to workin dependently and as a team in in order to solve the problems analyzed during the classes
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
E_1A_K02Określania priorytetów służących do realizacji zadań ustalonych przez siebie lub innych
Cel przedmiotuC-2Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances
C-3Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information
Treści programoweT-A-10Preparation of the annual accountsof the budgetary authority
T-A-4Records and determination of the result of territorial self-government units'; budget implementation
T-A-11Drawing up of the accounts - selected items
T-A-5Preparation of the balance sheeton the implementation of the territorial self-government unit's budget
T-A-2Construction of the company chart of accounts for the budgets ofterritorial self-government units, budget units and establishments inconnection with reporting of those undertakings
T-A-1Analysis of specific accountingrules JSFP
T-A-6Test no 1
T-A-12Test no 2
T-A-8Revenue and cost records and determination of financial result in JSFP
T-A-9Records of tangible and intangible fixed assets and inventories
T-A-3Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished
T-A-7Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting
T-W-2Accounting of territorial self-government units budgets
T-W-6Financial result of the budgetary unit and its establishment
T-W-8Financial and budgetary reporting of the JSFP
T-W-9Test
T-W-5Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment
T-W-7Unit funds - accounting treatment of balances and changes
T-W-1Characteristics of accountingunits of the public finance sector (essence, principles, functions, scope, etc.) the subject and subject matter as wellas accounting regulations of the JSFP)
T-W-3Special rules for valuation and inventory of JSFP assets
T-W-4Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting
Metody nauczaniaM-4physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results
M-3problem lecture
Sposób ocenyS-2Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations
S-1Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses
S-4Ocena podsumowująca: Test knowledge and skills
S-3Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises).
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to solve the issues analyzed during the classes on their own or as a team
3,0Student has the ability to solve some of the issues analyzed during the course of occupations
3,5
4,0
4,5
5,0