Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities

Sylabus przedmiotu Financial Accounting firms:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł
Przedmiot Financial Accounting firms
Specjalność przedmiot wspólny
Jednostka prowadząca Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>
Inni nauczyciele Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
ECTS (planowane) 3,0 ECTS (formy) 3,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW3 15 1,00,50zaliczenie
ćwiczenia audytoryjneA3 30 2,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of the basics of accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To familiarize students with detailed rules of recording assets and sources of their financing
C-2Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
C-3Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
C-4Preparing students to independently determine the financial result in a comparative and calculation variant

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Detailed records regarding fixed assets5
T-A-2Records details of cash and bank loans3
T-A-3Detailed records in the field of settlements and claims4
T-A-4Test I2
T-A-5Records of materials4
T-A-6Records of costs and cost calculation4
T-A-7Records of finished products and work in progress2
T-A-8Records of revenues and costs of their achievement and determination of the financial result4
T-A-9Final test2
30
wykłady
T-W-1General accounting principles1
T-W-2Detailed rules for recording fixed assets3
T-W-3Records of cash and bank loans1
T-W-4Records of settlements and claims2
T-W-5Records of materials2
T-W-6Completion of the subject I1
T-W-7Costs and their calculation2
T-W-8Records of finished products and services1
T-W-9Records of revenues and costs of obtaining them and determining the financial result2
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in the classes30
A-A-2Preparation for classes, including studying literature and solving problem tasks12
A-A-3Preparing to pass the classes12
A-A-4Consultation6
60
wykłady
A-W-1Participation in lectures15
A-W-2Preparation for lectures, including studying the literature of the subject3
A-W-3Preparation for passing lectures4
A-W-4Colloquium2
A-W-5Consultation6
30

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Problem-based lecture
M-3Conversational lecture
M-4Problem-based exercises

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes

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_E10_W01
The student knows the general accounting principles
E_1A_W08, E_1A_W11C-1, C-2T-W-1, T-W-6, T-A-9M-3, M-1, M-4S-1, S-2, S-3, S-4
E_1A_E10_W02
The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result
E_1A_W06, E_1A_W08, E_1A_W11C-1, C-2T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9M-3, M-1, M-2, M-4S-1, S-2, S-3, S-4

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_E10_U01
The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
E_1A_U02, E_1A_U05, E_1A_U06C-3, C-4T-W-1, T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9M-3, M-4S-1, S-2, S-3, S-4
E_1A_E10_U02
The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations
E_1A_U02, E_1A_U06C-3, C-4T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9M-3, M-2, M-4S-1, S-2, S-3, S-4

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_E10_K01
The student has the ability to work independently
E_1A_K01C-3, C-4T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9M-3, M-2, M-4S-1, S-2, S-3, S-4
E_1A_E10_K02
The student has the ability to think and act in an entrepreneurial way
E_1A_K05C-1, C-2, C-3, C-4T-W-1, T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9M-3, M-1, M-2, M-4S-1, S-2, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_E10_W01
The student knows the general accounting principles
2,0The student does not know any accounting principles.
3,0The student knows some accounting principles.
3,5The student knows and characterizes some accounting principles.
4,0The student knows all and characterizes some accounting principles.
4,5The student knows and characterizes all accounting principles.
5,0The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
E_1A_E10_W02
The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result
2,0The student does not know the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
3,0The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
3,5The student knows the detailed rules of economic records in the field of property and capital and in the basic scope of the principle of revenue and cost accounting and determining the financial result.
4,0The student knows the detailed rules of business records in the field of property and capital, revenues and costs and in the basic scope of the principle of recording the determination of the financial result.
4,5The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
5,0The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result. Has the knowledge to justify the solution adopted to the problem issues in the field of the records.

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_E10_U01
The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
2,0The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
3,0Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
3,5Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
4,0The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
4,5The student is able to refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation.
5,0The student can refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation and provide possible options.
E_1A_E10_U02
The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations
2,0The student is not able to include in the account books detailed business operations regarding business processes taking place in the enterprise, including balance sheet and resultant operations.
3,0The student is able to help or partially include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations.
3,5The student is able to independently include in the account books detailed economic operations regarding business processes taking place in the enterprise in the scope of balance sheet operations and with the help or partly in the scope of outcome operations.
4,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations.
4,5The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific registry solution, he can refer to legal regulations.
5,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific solution in the field of records, he can refer to legal regulations and indicate possible other possibilities and circumstances of their application.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_E10_K01
The student has the ability to work independently
2,0The student does not have the ability to work independently.
3,0The student has the ability to independently recognize in the account books some business operations.
3,5The student has the ability to recognize in its accounting books the majority of business operations, although the records are not always correct.
4,0The student has the ability to recognize all economic operations in the account books.
4,5The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant.
5,0The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant. Can justify the choice of the solution used.
E_1A_E10_K02
The student has the ability to think and act in an entrepreneurial way
2,0The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
3,0The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
3,5The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
4,0The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
4,5The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work.
5,0The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work. In addition, he can indicate the optimal solution.

Literatura podstawowa

  1. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial and Managerial Accounting, Wiley, 2018
  2. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th Edition
  3. Wood F., Sangster A., Business Accounting 1, Pearson, 2018
  4. Lee J.J., Kim I., Engineering Accounting, Nova Science Publishers, Incorporated, ProQuest Ebook Central, New York, 2012, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=3022542.
  5. Rauf B.S., Finance and Accounting for Energy Engineers, The Fairmont Press, Inc., ProQuest Ebook Central, 2010, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=3239056
  6. Singh Y.P., Accounting and Financial Management for I.T. Professionals, New Age International Ltd, ProQuest Ebook Central, 2007, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=410371

Literatura dodatkowa

  1. Robert Libby, Patricia Libby and Frank Hodge, Financial Accounting, McGraw Hill, 2020, e-book

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Detailed records regarding fixed assets5
T-A-2Records details of cash and bank loans3
T-A-3Detailed records in the field of settlements and claims4
T-A-4Test I2
T-A-5Records of materials4
T-A-6Records of costs and cost calculation4
T-A-7Records of finished products and work in progress2
T-A-8Records of revenues and costs of their achievement and determination of the financial result4
T-A-9Final test2
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1General accounting principles1
T-W-2Detailed rules for recording fixed assets3
T-W-3Records of cash and bank loans1
T-W-4Records of settlements and claims2
T-W-5Records of materials2
T-W-6Completion of the subject I1
T-W-7Costs and their calculation2
T-W-8Records of finished products and services1
T-W-9Records of revenues and costs of obtaining them and determining the financial result2
15

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in the classes30
A-A-2Preparation for classes, including studying literature and solving problem tasks12
A-A-3Preparing to pass the classes12
A-A-4Consultation6
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Participation in lectures15
A-W-2Preparation for lectures, including studying the literature of the subject3
A-W-3Preparation for passing lectures4
A-W-4Colloquium2
A-W-5Consultation6
30
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_E10_W01The student knows the general accounting principles
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-1To familiarize students with detailed rules of recording assets and sources of their financing
C-2Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
Treści programoweT-W-1General accounting principles
T-W-6Completion of the subject I
T-A-9Final test
Metody nauczaniaM-3Conversational lecture
M-1Information lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know any accounting principles.
3,0The student knows some accounting principles.
3,5The student knows and characterizes some accounting principles.
4,0The student knows all and characterizes some accounting principles.
4,5The student knows and characterizes all accounting principles.
5,0The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_E10_W02The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result
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_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-1To familiarize students with detailed rules of recording assets and sources of their financing
C-2Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
Treści programoweT-W-2Detailed rules for recording fixed assets
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Completion of the subject I
T-W-9Records of revenues and costs of obtaining them and determining the financial result
T-A-1Detailed records regarding fixed assets
T-A-3Detailed records in the field of settlements and claims
T-A-5Records of materials
T-A-8Records of revenues and costs of their achievement and determination of the financial result
T-A-9Final test
Metody nauczaniaM-3Conversational lecture
M-1Information lecture
M-2Problem-based lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
3,0The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
3,5The student knows the detailed rules of economic records in the field of property and capital and in the basic scope of the principle of revenue and cost accounting and determining the financial result.
4,0The student knows the detailed rules of business records in the field of property and capital, revenues and costs and in the basic scope of the principle of recording the determination of the financial result.
4,5The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
5,0The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result. Has the knowledge to justify the solution adopted to the problem issues in the field of the records.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_E10_U01The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
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
Cel przedmiotuC-3Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
C-4Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Completion of the subject I
T-W-9Records of revenues and costs of obtaining them and determining the financial result
T-A-1Detailed records regarding fixed assets
T-A-3Detailed records in the field of settlements and claims
T-A-5Records of materials
T-A-8Records of revenues and costs of their achievement and determination of the financial result
T-A-9Final test
Metody nauczaniaM-3Conversational lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
3,0Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
3,5Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
4,0The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
4,5The student is able to refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation.
5,0The student can refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation and provide possible options.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_E10_U02The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations
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_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
Cel przedmiotuC-3Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
C-4Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programoweT-W-2Detailed rules for recording fixed assets
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Completion of the subject I
T-W-9Records of revenues and costs of obtaining them and determining the financial result
T-A-1Detailed records regarding fixed assets
T-A-3Detailed records in the field of settlements and claims
T-A-5Records of materials
T-A-8Records of revenues and costs of their achievement and determination of the financial result
T-A-9Final test
Metody nauczaniaM-3Conversational lecture
M-2Problem-based lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to include in the account books detailed business operations regarding business processes taking place in the enterprise, including balance sheet and resultant operations.
3,0The student is able to help or partially include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations.
3,5The student is able to independently include in the account books detailed economic operations regarding business processes taking place in the enterprise in the scope of balance sheet operations and with the help or partly in the scope of outcome operations.
4,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations.
4,5The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific registry solution, he can refer to legal regulations.
5,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific solution in the field of records, he can refer to legal regulations and indicate possible other possibilities and circumstances of their application.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_E10_K01The student has the ability to work independently
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotuC-3Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
C-4Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programoweT-W-2Detailed rules for recording fixed assets
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Completion of the subject I
T-W-9Records of revenues and costs of obtaining them and determining the financial result
T-A-1Detailed records regarding fixed assets
T-A-3Detailed records in the field of settlements and claims
T-A-5Records of materials
T-A-8Records of revenues and costs of their achievement and determination of the financial result
T-A-9Final test
Metody nauczaniaM-3Conversational lecture
M-2Problem-based lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have the ability to work independently.
3,0The student has the ability to independently recognize in the account books some business operations.
3,5The student has the ability to recognize in its accounting books the majority of business operations, although the records are not always correct.
4,0The student has the ability to recognize all economic operations in the account books.
4,5The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant.
5,0The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant. Can justify the choice of the solution used.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_E10_K02The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K05Myślenia i działania w sposób przedsiębiorczy
Cel przedmiotuC-1To familiarize students with detailed rules of recording assets and sources of their financing
C-2Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
C-3Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
C-4Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Completion of the subject I
T-W-9Records of revenues and costs of obtaining them and determining the financial result
T-A-1Detailed records regarding fixed assets
T-A-3Detailed records in the field of settlements and claims
T-A-5Records of materials
T-A-8Records of revenues and costs of their achievement and determination of the financial result
T-A-9Final test
Metody nauczaniaM-3Conversational lecture
M-1Information lecture
M-2Problem-based lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
3,0The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
3,5The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
4,0The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
4,5The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work.
5,0The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work. In addition, he can indicate the optimal solution.