Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Sylabus przedmiotu Accountancy:

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
Specjalność przedmiot wspólny
Jednostka prowadząca Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny Marzena Rydzewska <mrydzewska@zut.edu.pl>
Inni nauczyciele Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl>
ECTS (planowane) 5,0 ECTS (formy) 5,0
Forma zaliczenia egzamin Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW2 15 2,00,50egzamin
ćwiczenia audytoryjneA2 30 3,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1-

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
C-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Accounting functions and policies. Material and personal scope ofaccounting2
T-A-2Classification of assets and liabilities. Balance sheet4
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)4
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors4
T-A-5Test2
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts6
T-A-7Determining the financial resultand preparing the profit and loss account4
T-A-8Selected problematic records2
T-A-9Test2
30
wykłady
T-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting2
T-W-2Assets and distributions. Content and layout of the balance sheet4
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances2
T-W-4Revenue and expenses -concept, systematics and impact on the financial result2
T-W-5Rules of operation of result accounts. Records of costs and revenues3
T-W-6Financial result. Options for determining the financial result1
T-W-7Structure and informational scope of the profit and loss account1
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in exercises - individual and group work30
A-A-2Preparation for classes, including literature review and problem-solving40
A-A-3Preparation for passing the exercises20
90
wykłady
A-W-1Attendance at lectures15
A-W-2Reading recommended literature30
A-W-3Preparation for passing the course, exam and participation in the exam15
60

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3Explanation of accounting concepts and principles
M-4individual and group exercises

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
S-2Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope
S-3Ocena podsumowująca: Exam

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_B7_W01
student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system
E_1A_W01, E_1A_W08, E_1A_W10, E_1A_W11C-1, C-2, C-3T-W-1, T-W-2, T-W-4, T-W-7, T-W-3, T-W-6, T-W-5, T-A-2, T-A-1, T-A-3, T-A-4M-1, M-3, M-2, M-4S-3, S-1
E_1A_B7_W02
student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial
E_1A_W02, E_1A_W06, E_1A_W08, E_1A_W11C-2, C-3T-W-1, T-W-2, T-W-4, T-W-7, T-W-3, T-W-6, T-W-5, T-A-2, T-A-7, T-A-8, T-A-1, T-A-3, T-A-4, T-A-6M-1, M-3, M-2, M-4S-3, S-1

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_B7_U02
Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect
E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U08, E_1A_U11, E_1A_U20C-1, C-2, C-3T-W-1, T-W-2, T-W-4, T-W-7, T-W-3, T-W-6, T-W-5, T-A-2, T-A-7, T-A-8, T-A-1, T-A-3, T-A-4, T-A-6M-1, M-3, M-2, M-4S-1, S-2

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_B7_K01
Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards
E_1A_K01, E_1A_K04, E_1A_K05C-1, C-2, C-3T-W-1, T-W-2, T-W-4, T-W-7, T-W-3, T-W-6, T-W-5, T-A-2, T-A-5, T-A-7, T-A-8, T-A-9, T-A-1, T-A-3, T-A-4, T-A-6M-2, M-4S-3, S-1, S-2

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_B7_W01
student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system
2,0Student does not know the essence and principles of accounting resulting from legal regulations
3,0student defines the notion of accounting, lists some rules and functions of accounting and presents its scope
3,5student defines the notion of accounting, lists and explains some rules and functions of accounting andpresents it breadth
4,0student defines the notion of accounting, lists and explains most of the rules and functions of accountingand presents personal and material scope
4,5student defines the notion of accounting, lists and explains the principles and functions of accountingand presents the scope of subjective
5,0student defines the notion of accounting in a wide and narrow scope, lists and explains the principles and functions of accounting and presents the scope of subject matter in relation to balance sheet law regulations
E_1A_B7_W02
student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial
2,0student is unable to discuss the principles of documentation, accounting records and presentation of information in financial statements about the property and capital situationand the financial result
3,0student defines and classifies assets and categories shaping the financial result, discusses the principles of functioning balance sheet and profit and loss accounts, the manner of making accounting entries and discusses in asynthetic way construction and principles of balance sheet and profit and loss account reconciliation
3,5
4,0
4,5
5,0

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_B7_U02
Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect
2,0student is not able to recognizein the books of accounts of economic operations and present the operations generated on them the basis of information in the financial statements
3,0student recognizes balance sheet and result operations in the books and on the basis of the presented data draws up a balance sheet and a profitand loss account, but the solutions it proposes are not always correct
3,5
4,0
4,5
5,0

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_B7_K01
Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards
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. Winiarska K. (red.), Podstawy rachunkowości, Wolters Kluwer, Kraków, 2012
  2. Kiziukiewicz T. (red.), Rachunkowośc jednostek gospodarczych, PWE, Warszawa, 2012, I
  3. Kiziukiewicz T. (red.), Rachunkowość. Zasady prowadzenia według znowelizowanych regulacji krajowych i międzynarodowych. Część I, Ekspert, Wrocław, 2009

Literatura dodatkowa

  1. Winiarska K. (red.), Zbiór zadań z podstaw rachunkowości, Wolters Kluwer, Kraków, 2012
  2. Nowak E., Rachunkowość. Kurs podstawowy, PWE, Warszawa, 2011
  3. Sawicki K. (red.), Podstawy rachunkowości, PWE, Warszawa, 2009, VI
  4. Nadolna B. (red.), Przewodnik z podstaw rachunkowości, AR w Szczecinie, Szczecin, 2005

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Accounting functions and policies. Material and personal scope ofaccounting2
T-A-2Classification of assets and liabilities. Balance sheet4
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)4
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors4
T-A-5Test2
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts6
T-A-7Determining the financial resultand preparing the profit and loss account4
T-A-8Selected problematic records2
T-A-9Test2
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting2
T-W-2Assets and distributions. Content and layout of the balance sheet4
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances2
T-W-4Revenue and expenses -concept, systematics and impact on the financial result2
T-W-5Rules of operation of result accounts. Records of costs and revenues3
T-W-6Financial result. Options for determining the financial result1
T-W-7Structure and informational scope of the profit and loss account1
15

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in exercises - individual and group work30
A-A-2Preparation for classes, including literature review and problem-solving40
A-A-3Preparation for passing the exercises20
90
(*) 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 for passing the course, exam and participation in the exam15
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_B7_W01student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W01Ma podstawową wiedzę z zakresu ekonomii, jej miejscu w systemie nauk społecznych oraz powiązaniach z innymi dyscyplinami naukowymi
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-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
C-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-4Revenue and expenses -concept, systematics and impact on the financial result
T-W-7Structure and informational scope of the profit and loss account
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-6Financial result. Options for determining the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-A-2Classification of assets and liabilities. Balance sheet
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-3Explanation of accounting concepts and principles
M-2conversation lecture
M-4individual and group exercises
Sposób ocenyS-3Ocena podsumowująca: Exam
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
Kryteria ocenyOcenaKryterium oceny
2,0Student does not know the essence and principles of accounting resulting from legal regulations
3,0student defines the notion of accounting, lists some rules and functions of accounting and presents its scope
3,5student defines the notion of accounting, lists and explains some rules and functions of accounting andpresents it breadth
4,0student defines the notion of accounting, lists and explains most of the rules and functions of accountingand presents personal and material scope
4,5student defines the notion of accounting, lists and explains the principles and functions of accountingand presents the scope of subjective
5,0student defines the notion of accounting in a wide and narrow scope, lists and explains the principles and functions of accounting and presents the scope of subject matter in relation to balance sheet law regulations
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_B7_W02student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial
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_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
C-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-4Revenue and expenses -concept, systematics and impact on the financial result
T-W-7Structure and informational scope of the profit and loss account
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-6Financial result. Options for determining the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-A-2Classification of assets and liabilities. Balance sheet
T-A-7Determining the financial resultand preparing the profit and loss account
T-A-8Selected problematic records
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-3Explanation of accounting concepts and principles
M-2conversation lecture
M-4individual and group exercises
Sposób ocenyS-3Ocena podsumowująca: Exam
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
Kryteria ocenyOcenaKryterium oceny
2,0student is unable to discuss the principles of documentation, accounting records and presentation of information in financial statements about the property and capital situationand the financial result
3,0student defines and classifies assets and categories shaping the financial result, discusses the principles of functioning balance sheet and profit and loss accounts, the manner of making accounting entries and discusses in asynthetic way construction and principles of balance sheet and profit and loss account reconciliation
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_B7_U02Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect
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-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
C-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-4Revenue and expenses -concept, systematics and impact on the financial result
T-W-7Structure and informational scope of the profit and loss account
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-6Financial result. Options for determining the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-A-2Classification of assets and liabilities. Balance sheet
T-A-7Determining the financial resultand preparing the profit and loss account
T-A-8Selected problematic records
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-3Explanation of accounting concepts and principles
M-2conversation lecture
M-4individual and group exercises
Sposób ocenyS-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
S-2Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope
Kryteria ocenyOcenaKryterium oceny
2,0student is not able to recognizein the books of accounts of economic operations and present the operations generated on them the basis of information in the financial statements
3,0student recognizes balance sheet and result operations in the books and on the basis of the presented data draws up a balance sheet and a profitand loss account, but the solutions it proposes are not always correct
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_B7_K01Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
E_1A_K04Opracowywania projektów społecznych uwzględniających aspekty prawne, ekonomiczne i polityczne
E_1A_K05Myślenia i działania w sposób przedsiębiorczy
Cel przedmiotuC-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
C-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-4Revenue and expenses -concept, systematics and impact on the financial result
T-W-7Structure and informational scope of the profit and loss account
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-6Financial result. Options for determining the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-A-2Classification of assets and liabilities. Balance sheet
T-A-5Test
T-A-7Determining the financial resultand preparing the profit and loss account
T-A-8Selected problematic records
T-A-9Test
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
Metody nauczaniaM-2conversation lecture
M-4individual and group exercises
Sposób ocenyS-3Ocena podsumowująca: Exam
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
S-2Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope
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