Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Financial Reporting:
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 Reporting | ||
| Specjalność | Accounting and Finance in Economic Entities | ||
| Jednostka prowadząca | Katedra Ekonomii, Finansów i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl> | ||
| Inni nauczyciele | Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl> | ||
| ECTS (planowane) | 3,0 | ECTS (formy) | 3,0 |
| Forma zaliczenia | egzamin | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of the basics of accounting |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | To familiarize students with the principles of drawing up the basic elements of the financial statements in economic units according to the balance sheet law |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| laboratoria | ||
| T-L-1 | Introduction to reporting. Valuation rules | 4 |
| T-L-2 | Preparing the balance sheet of a business unit | 6 |
| T-L-3 | Preparation of the profit and loss account | 4 |
| T-L-4 | Preparation of additional information | 2 |
| T-L-5 | Test I | 2 |
| T-L-6 | Preparing a cash flow statement | 6 |
| T-L-7 | Preparing a statement of changes in equity (fund) | 4 |
| T-L-8 | Final test | 2 |
| 30 | ||
| wykłady | ||
| T-W-1 | Formal and organizational requirements of annual financial reporting | 2 |
| T-W-2 | Balance sheet as the basis for the annual financial statements | 2 |
| T-W-3 | Profit and loss account (essence, construction) | 2 |
| T-W-4 | Additional information | 1 |
| T-W-5 | Cash flow statement (methods of preparation) | 2 |
| T-W-6 | Interpretation of financial data for the purposes of the cash flow statement | 3 |
| T-W-7 | Statement of changes in equity | 2 |
| T-W-8 | Specifics of financial statements of selected business units | 1 |
| 15 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| laboratoria | ||
| A-L-1 | Participation in classes | 30 |
| A-L-2 | Preparing for laboratory classes | 7 |
| A-L-3 | Review and familiarize yourself with the literature of the subject | 8 |
| A-L-4 | Preparation for tests | 10 |
| A-L-5 | Consultation | 5 |
| 60 | ||
| wykłady | ||
| A-W-1 | Preparing for lectures | 5 |
| A-W-2 | Review of the literature on the subject | 3 |
| A-W-3 | Participation in lectures | 15 |
| A-W-4 | Preparing for the exam | 5 |
| A-W-5 | Exam | 2 |
| 30 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | Information lecture |
| M-2 | Conversational lecture |
| M-3 | Case study |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Possible written or oral evaluation forming during the semester |
| S-2 | Ocena podsumowująca: Summary assessment in the form of verification of knowledge and skills obtained as part of laboratory classes |
| S-3 | Ocena podsumowująca: Students' activity during classes |
Zamierzone efekty uczenia się - wiedza
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/1_W01 The student knows the scope of the financial statements and the rules for preparing individual elements of the report | E_1A_W01, E_1A_W06, E_1A_W08, E_1A_W11 | — | C-1 | T-L-2, T-L-3, T-L-4, T-L-6, T-L-7 | M-1, M-2, M-3 | S-1, S-2, S-3 |
| E_1A_D11/1_W02 The student knows the rules for determining the value of individual items of financial statements | E_1A_W01, E_1A_W06, E_1A_W11 | — | C-1 | T-L-2, T-L-3, T-L-4, T-L-6, T-L-7 | M-1, M-2, M-3 | S-1, S-2, S-3 |
Zamierzone efekty uczenia się - umiejętności
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/1_U01 The student is able to prepare elements of the financial statements of the business unit | E_1A_U06, E_1A_U11 | — | C-1 | T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7 | M-1, M-2 | S-1, S-2, S-3 |
Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_D11/1_K01 The student has the ability to work independently and in a team to solve problems analyzed during the course | E_1A_K04, E_1A_K01 | — | C-1 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-7 | M-2 | S-1, S-3 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/1_W01 The student knows the scope of the financial statements and the rules for preparing individual elements of the report | 2,0 | The student does not know the basic components of financial statements |
| 3,0 | The student knows the scope of the financial statements and the principles of preparing individual elements of the report to a basic extent | |
| 3,5 | The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 70% | |
| 4,0 | The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 80% | |
| 4,5 | The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 90% | |
| 5,0 | The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 95% | |
| E_1A_D11/1_W02 The student knows the rules for determining the value of individual items of financial statements | 2,0 | The student does not know the rules for determining the value of individual elements of financial statements |
| 3,0 | The student knows the basic principles of determining the value of individual elements of financial statements | |
| 3,5 | The student can independently determine selected partial values of the financial statements | |
| 4,0 | The student can independently determine and compare selected partial values of the financial statements | |
| 4,5 | The student can independently choose the right tools to determine and analyze specific values of the financial statements | |
| 5,0 | Student is able to select and apply tools for the determination and analysis of all partial and synthetic elements of the financial report |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/1_U01 The student is able to prepare elements of the financial statements of the business unit | 2,0 | The student can not create components of the annual closure of an enterprise |
| 3,0 | The student is able to prepare elements of the financial statements of an economic entity in at least 60% | |
| 3,5 | The student is able to prepare elements of the financial statements of an economic entity in at least 70% | |
| 4,0 | The student is able to prepare elements of the financial statements of an economic entity in at least 80% | |
| 4,5 | The student is able to prepare elements of the financial statements of an economic entity in at least 90% | |
| 5,0 | The student is able to prepare elements of the financial statements of an economic entity in at least 95% |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/1_K01 The student has the ability to work independently and in a team to solve problems analyzed during the course | 2,0 | The student is not capable of independent or team-based solving of problems analyzed during the course |
| 3,0 | The student has the ability of individual and team work to solve problems analyzed during the class | |
| 3,5 | The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct | |
| 4,0 | The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct | |
| 4,5 | The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct | |
| 5,0 | The student has the ability to independently or collectively solve the issues analyzed in the course of classes, the proposed solutions are correct. Can justify the choice of the solution applied to a given problem, carry out the assessment of the results and indicate other possibilities |
Literatura podstawowa
- Lessambo Felix I., Financial Statements: Analysis and Reporting, Springer Cham: Palgrave Macmillan, 2018, ebook, ZUT VPN - https://link.springer.com/book/10.1007/978-3-319-99984-5
- 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.
- Krasodomska J., Chłąpek K., Krajewska S. (eds.), Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
- Alan Melville, International Financial Reporting, Pearson Education Limited, Harlow, United Kingdom, 2019, 7th edition
Literatura dodatkowa
- Financial Accounting Standard Board (FASB), http://www.fasb.org
- International Federation of Accountants (IFAC), http://www.ifac.org
- International Accounting Standards Committee (IASC), http://www.iasc.org.uk
- IAS Plus:, http://www.iasplus.com