Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW4 15 1,00,50egzamin
laboratoriaL4 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 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

KODTreść programowaGodziny
laboratoria
T-L-1Introduction to reporting. Valuation rules4
T-L-2Preparing the balance sheet of a business unit6
T-L-3Preparation of the profit and loss account4
T-L-4Preparation of additional information2
T-L-5Test I2
T-L-6Preparing a cash flow statement6
T-L-7Preparing a statement of changes in equity (fund)4
T-L-8Final test2
30
wykłady
T-W-1Formal and organizational requirements of annual financial reporting2
T-W-2Balance sheet as the basis for the annual financial statements2
T-W-3Profit and loss account (essence, construction)2
T-W-4Additional information1
T-W-5Cash flow statement (methods of preparation)2
T-W-6Interpretation of financial data for the purposes of the cash flow statement3
T-W-7Statement of changes in equity2
T-W-8Specifics of financial statements of selected business units1
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
laboratoria
A-L-1Participation in classes30
A-L-2Preparing for laboratory classes7
A-L-3Review and familiarize yourself with the literature of the subject8
A-L-4Preparation for tests10
A-L-5Consultation5
60
wykłady
A-W-1Preparing for lectures5
A-W-2Review of the literature on the subject3
A-W-3Participation in lectures15
A-W-4Preparing for the exam5
A-W-5Exam2
30

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Conversational lecture
M-3Case study

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Possible written or oral evaluation forming during the semester
S-2Ocena podsumowująca: Summary assessment in the form of verification of knowledge and skills obtained as part of laboratory classes
S-3Ocena 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_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_W11C-1T-L-2, T-L-3, T-L-4, T-L-6, T-L-7M-1, M-2, M-3S-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_W11C-1T-L-2, T-L-3, T-L-4, T-L-6, T-L-7M-1, M-2, M-3S-1, S-2, 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_D11/1_U01
The student is able to prepare elements of the financial statements of the business unit
E_1A_U06, E_1A_U11C-1T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7M-1, M-2S-1, S-2, 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_D11/1_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_K01C-1T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-7M-2S-1, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium 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
2,0The student does not know the basic components of financial statements
3,0The student knows the scope of the financial statements and the principles of preparing individual elements of the report to a basic extent
3,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 70%
4,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 80%
4,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 90%
5,0The 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
2,0The student does not know the rules for determining the value of individual elements of financial statements
3,0The student knows the basic principles of determining the value of individual elements of financial statements
3,5The student can independently determine selected partial values of the financial statements
4,0The student can independently determine and compare selected partial values of the financial statements
4,5The student can independently choose the right tools to determine and analyze specific values of the financial statements
5,0Student 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 sięOcenaKryterium oceny
E_1A_D11/1_U01
The student is able to prepare elements of the financial statements of the business unit
2,0The student can not create components of the annual closure of an enterprise
3,0The student is able to prepare elements of the financial statements of an economic entity in at least 60%
3,5The student is able to prepare elements of the financial statements of an economic entity in at least 70%
4,0The student is able to prepare elements of the financial statements of an economic entity in at least 80%
4,5The student is able to prepare elements of the financial statements of an economic entity in at least 90%
5,0The 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 sięOcenaKryterium 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
2,0The student is not capable of independent or team-based solving of problems analyzed during the course
3,0The student has the ability of individual and team work to solve problems analyzed during the class
3,5The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct
4,0The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct
4,5The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct
5,0The 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

  1. 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
  2. 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.
  3. Krasodomska J., Chłąpek K., Krajewska S. (eds.), Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
  4. Alan Melville, International Financial Reporting, Pearson Education Limited, Harlow, United Kingdom, 2019, 7th edition

Literatura dodatkowa

  1. Financial Accounting Standard Board (FASB), http://www.fasb.org
  2. International Federation of Accountants (IFAC), http://www.ifac.org
  3. International Accounting Standards Committee (IASC), http://www.iasc.org.uk
  4. IAS Plus:, http://www.iasplus.com

Treści programowe - laboratoria

KODTreść programowaGodziny
T-L-1Introduction to reporting. Valuation rules4
T-L-2Preparing the balance sheet of a business unit6
T-L-3Preparation of the profit and loss account4
T-L-4Preparation of additional information2
T-L-5Test I2
T-L-6Preparing a cash flow statement6
T-L-7Preparing a statement of changes in equity (fund)4
T-L-8Final test2
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1Formal and organizational requirements of annual financial reporting2
T-W-2Balance sheet as the basis for the annual financial statements2
T-W-3Profit and loss account (essence, construction)2
T-W-4Additional information1
T-W-5Cash flow statement (methods of preparation)2
T-W-6Interpretation of financial data for the purposes of the cash flow statement3
T-W-7Statement of changes in equity2
T-W-8Specifics of financial statements of selected business units1
15

Formy aktywności - laboratoria

KODForma aktywnościGodziny
A-L-1Participation in classes30
A-L-2Preparing for laboratory classes7
A-L-3Review and familiarize yourself with the literature of the subject8
A-L-4Preparation for tests10
A-L-5Consultation5
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Preparing for lectures5
A-W-2Review of the literature on the subject3
A-W-3Participation in lectures15
A-W-4Preparing for the exam5
A-W-5Exam2
30
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/1_W01The student knows the scope of the financial statements and the rules for preparing individual elements of the report
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_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 the principles of drawing up the basic elements of the financial statements in economic units according to the balance sheet law
Treści programoweT-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-4Preparation of additional information
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
Metody nauczaniaM-1Information lecture
M-2Conversational lecture
M-3Case study
Sposób ocenyS-1Ocena formująca: Possible written or oral evaluation forming during the semester
S-2Ocena podsumowująca: Summary assessment in the form of verification of knowledge and skills obtained as part of laboratory classes
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the basic components of financial statements
3,0The student knows the scope of the financial statements and the principles of preparing individual elements of the report to a basic extent
3,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 70%
4,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 80%
4,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 90%
5,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/1_W02The student knows the rules for determining the value of individual items of financial statements
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_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-1To 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 programoweT-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-4Preparation of additional information
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
Metody nauczaniaM-1Information lecture
M-2Conversational lecture
M-3Case study
Sposób ocenyS-1Ocena formująca: Possible written or oral evaluation forming during the semester
S-2Ocena podsumowująca: Summary assessment in the form of verification of knowledge and skills obtained as part of laboratory classes
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the rules for determining the value of individual elements of financial statements
3,0The student knows the basic principles of determining the value of individual elements of financial statements
3,5The student can independently determine selected partial values of the financial statements
4,0The student can independently determine and compare selected partial values of the financial statements
4,5The student can independently choose the right tools to determine and analyze specific values of the financial statements
5,0Student is able to select and apply tools for the determination and analysis of all partial and synthetic elements of the financial report
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/1_U01The student is able to prepare elements of the financial statements of the business unit
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
Cel przedmiotuC-1To 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 programoweT-W-2Balance sheet as the basis for the annual financial statements
T-W-3Profit and loss account (essence, construction)
T-W-4Additional information
T-W-5Cash flow statement (methods of preparation)
T-W-6Interpretation of financial data for the purposes of the cash flow statement
T-W-7Statement of changes in equity
Metody nauczaniaM-1Information lecture
M-2Conversational lecture
Sposób ocenyS-1Ocena formująca: Possible written or oral evaluation forming during the semester
S-2Ocena podsumowująca: Summary assessment in the form of verification of knowledge and skills obtained as part of laboratory classes
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student can not create components of the annual closure of an enterprise
3,0The student is able to prepare elements of the financial statements of an economic entity in at least 60%
3,5The student is able to prepare elements of the financial statements of an economic entity in at least 70%
4,0The student is able to prepare elements of the financial statements of an economic entity in at least 80%
4,5The student is able to prepare elements of the financial statements of an economic entity in at least 90%
5,0The student is able to prepare elements of the financial statements of an economic entity in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/1_K01The student has the ability to work independently and in a team to solve problems analyzed during the course
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K04Opracowywania projektów społecznych uwzględniających aspekty prawne, ekonomiczne i polityczne
E_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotuC-1To 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 programoweT-W-1Formal and organizational requirements of annual financial reporting
T-W-2Balance sheet as the basis for the annual financial statements
T-W-3Profit and loss account (essence, construction)
T-W-4Additional information
T-W-5Cash flow statement (methods of preparation)
T-W-7Statement of changes in equity
Metody nauczaniaM-2Conversational lecture
Sposób ocenyS-1Ocena formująca: Possible written or oral evaluation forming during the semester
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not capable of independent or team-based solving of problems analyzed during the course
3,0The student has the ability of individual and team work to solve problems analyzed during the class
3,5The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct
4,0The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct
4,5The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct
5,0The 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