ZUT - Polska Rama Kwalifikacji / Rok 2021/2022 / Wydział Ekonomiczny / Economics (S1) / Sylabus przedmiotu - Cost Benefit Analysis and Profit and Loss Account

Wydział Ekonomiczny - Economics (S1)

Sylabus przedmiotu Cost Benefit Analysis and Profit and Loss Account:

Informacje podstawowe

Kierunek studiów	Economics
Forma studiów	studia stacjonarne	Poziom	pierwszego stopnia
Tytuł zawodowy absolwenta	licencjat
Obszary studiów	charakterystyki PRK
Profil	ogólnoakademicki
Moduł	—
Przedmiot	Cost Benefit Analysis and Profit and Loss Account
Specjalność	Accounting and Finance in Economic Entities
Jednostka prowadząca	Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny	Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
Inni nauczyciele
ECTS (planowane)	4,0	ECTS (formy)	4,0
Forma zaliczenia	egzamin	Język	polski
Blok obieralny	—	Grupa obieralna	—

Formy dydaktyczne

Forma dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
wykłady	W	5	15	1,3	0,50	egzamin
laboratoria	L	5	30	2,7	0,50	zaliczenie

Wymagania wstępne

KOD	Wymaganie wstępne
W-1	Mastery of accounting principles

Cele przedmiotu

KOD	Cel modułu/przedmiotu
C-1	To familiarize students with the essence and scope of cost accounting and the structure of cost and performance calculations
C-2	To familiarize students with the basic criteria of cost classification and preparation for independent classification
C-3	To familiarize students with various types of cost accounting
C-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
C-5	Preparing students to independently register costs in various options, including costs settled over time
C-6	Preparation of students for accounting and recording of operating costs
C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
C-8	Preparing students for independent decision-making problems based on the analysis of source materials

Treści programowe z podziałem na formy zajęć

KOD	Treść programowa	Godziny
laboratoria
T-L-1	Classification of costs	2
T-L-2	Measurement and cost evaluation	6
T-L-3	Records of costs in the simplified and developed variant	4
T-L-4	Settlement of costs over time	2
T-L-5	Settlement and registration of costs of ancillary activities	3
T-L-6	Settlement and registration of departmental, general and sales costs	3
T-L-7	Traditional methods of cost calculation	4
T-L-8	Records costs at the end of the year in various variants	4
T-L-9	Colloquium	2
		30
wykłady
T-W-1	The essence, scope and functions of cost accounting	1
T-W-2	The essence and classification of costs	2
T-W-3	Varieties of cost accounting	2
T-W-4	Principles of measurement and cost estimation as part of traditional cost accounting	2
T-W-5	Variants of cost records including costs settled over time	2
T-W-6	Records and settlement of operating costs	2
T-W-7	Traditional methods of determining unit costs	2
T-W-8	Linking the cost circle to the resulting circle	2
		15

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
laboratoria
A-L-1	Participation in exercises	30
A-L-2	Preparation for classes, including problem solving	25
A-L-3	Preparation for passing the classes	20
A-L-4	Consultation	5
		80
wykłady
A-W-1	Participation in lectures	15
A-W-2	Preparation for lectures, including studying the literature of the subject	10
A-W-3	Preparation for the exam	10
A-W-4	Exam	2
A-W-5	Consultation	3
		40

Metody nauczania / narzędzia dydaktyczne

KOD	Metoda nauczania / narzędzie dydaktyczne
M-1	Information lecture
M-2	Problematic lecture
M-3	Conversational lecture
M-4	Problem exercises, including using a computer

Sposoby oceny

KOD	Sposób oceny
S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2	Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-3	Ocena podsumowująca: Independent solution of problem tasks / Written exam
S-4	Ocena formująca: Activity of students 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_D11/6_W01 The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting	E_1A_W01, E_1A_W08, E_1A_W10, E_1A_W11	—	C-1, C-2	T-W-1, T-W-2	M-1	S-1, S-4
E_1A_D11/6_W02 The student has knowledge about different types of cost accounting	E_1A_W10, E_1A_W11	—	C-3	T-W-3	M-1	S-1, S-4
E_1A_D11/6_W03 The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost	E_1A_W08, E_1A_W11	—	C-4, C-5, C-6, C-7	T-W-4, T-W-5, T-W-6, T-W-7, T-W-8	M-1, M-2, M-3	S-1, S-4

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_D11/6_U01 Student is able to classify costs according to various criteria	E_1A_U06	—	C-2	T-L-1	M-4	S-1, S-3, S-4
E_1A_D11/6_U02 Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products	E_1A_U02, E_1A_U06	—	C-4, C-5, C-6, C-7	T-L-2, T-L-3, T-L-4, T-L-5, T-L-6, T-L-7, T-L-8, T-L-9	M-4	S-1, S-2, S-3, S-4
E_1A_D11/6_U03 U03 Student knows how to solve decision problems based on own analysis of source materials	E_1A_U02, E_1A_U06, E_1A_U11	—	C-8	T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-L-1, T-L-2, T-L-3, T-L-4, T-L-5, T-L-6, T-L-7, T-L-8, T-L-9	M-1, M-2, M-3, M-4	S-1, S-2, S-3, S-4

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_D11/6_K01 The student has the ability to work independently	E_1A_K01	—	C-5, C-6, C-7, C-8	T-L-1, T-L-2, T-L-3, T-L-4, T-L-5, T-L-6, T-L-7, T-L-8, T-L-9	M-4	S-2, S-3, S-4
E_1A_D11/6_K02 The student has the ability to work in a team	E_1A_K01	—	C-4, C-5, C-6, C-7, C-8	T-L-1, T-L-2, T-L-3, T-L-4, T-L-5, T-L-6, T-L-7, T-L-8	M-4	S-1, S-2, S-4
E_1A_D11/6_K03 The student has the ability to think and act in an entrepreneurial way	E_1A_K05	—	C-5, C-6, C-7, C-8	T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-W-8, T-L-1, T-L-2, T-L-3, T-L-4, T-L-5, T-L-6, T-L-7, T-L-8, T-L-9	M-1, M-2, M-3, M-4	S-1, S-2, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia się	Ocena	Kryterium oceny
E_1A_D11/6_W01 The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting	2,0	The student does not know the nature and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting.
	3,0	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept of costs as a subject of cost accounting.
	3,5	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and selected criteria for classifying costs as a subject of cost accounting.
	4,0	The student knows the essence, scope and different varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and criteria for classifying costs as a subject of cost accounting.
	4,5	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
	5,0	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. Has the knowledge to indicate the possibility of their use in business units. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
E_1A_D11/6_W02 The student has knowledge about different types of cost accounting	2,0	The student has no knowledge about the different varieties of cost accounting.
	3,0	The student knows the selected varieties of cost accounting.
	3,5	The student knows and characterizes selected varieties of cost accounting.
	4,0	The student knows and characterizes all of the cost accounting variations discussed in the course of classes.
	4,5	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out.
	5,0	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out. The choice of a given variation of the cost account justifies.
E_1A_D11/6_W03 The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost	2,0	The student does not know the scope of traditional cost accounting, in particular the principles of measurement and cost valuation, cost accounting variants and methods of their settlement, as well as methods for determining the unit cost.
	3,0	The student knows some elements of traditional cost accounting.
	3,5	The student knows and characterizes some elements of traditional cost accounting.
	4,0	The student knows all and characterizes some elements of traditional cost accounting.
	4,5	The student knows and characterizes all elements of traditional cost accounting.
	5,0	The student knows and characterizes all elements of traditional cost accounting taking into account different aspects.

Kryterium oceny - umiejętności

Efekt uczenia się	Ocena	Kryterium oceny
E_1A_D11/6_U01 Student is able to classify costs according to various criteria	2,0	Student is not able to classify costs according to any criteria.
	3,0	Student is able to list selected criteria for cost classification.
	3,5	Student is able to list selected criteria of cost classification and assign costs to them.
	4,0	Student is able to list all criteria for cost classification and assign costs to them.
	4,5	Student is able to list all criteria of cost classification and assign costs to them and make them characteristic.
	5,0	Student is able to list all cost classification criteria and assign costs to them, as well as characterize them and give examples.
E_1A_D11/6_U02 Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products	2,0	Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product.
	3,0	Student is able to help with the measurement and valuation of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	3,5	Student is able to help with the measurement and valuation of all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	4,0	Student knows how to independently measure and evaluate selected types of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	4,5	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	5,0	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product, as well as knows how to link the elements of the cost account with the financial result.
E_1A_D11/6_U03 U03 Student knows how to solve decision problems based on own analysis of source materials	2,0	The student cannot solve decision problems.
	3,0	Student can help with solving some decision problems.
	3,5	Student is able to help solve all the decision problems discussed during the course.
	4,0	The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
	4,5	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
	5,0	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulate conclusions.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia się	Ocena	Kryterium oceny
E_1A_D11/6_K01 The student has the ability to work independently	2,0	The student does not have the ability to work independently.
	3,0	Student has the ability to independently solve some of the decision-making problems.
	3,5	The student has the ability to solve all decision-making problems independently, but his decisions are not always correct.
	4,0	The student has the ability to solve all decision problems independently and the results of his work are correct.
	4,5	The student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem.
	5,0	Student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem and indicate other possibilities.
E_1A_D11/6_K02 The student has the ability to work in a team	2,0	The student does not have the ability to work as a team.
	3,0	The student is able to solve some of the decision problems being the subject of the class in the group with the teacher's help.
	3,5	The student is able to solve all the decision problems being the subject of the class in the group with the help of the teacher.
	4,0	The student is able to solve some of the decision problems being the subject of the class.
	4,5	The student is able to solve all decision problems being the subject of the class.
	5,0	Student is able to solve all decision problems being the subject of the class in the group and justify their choice.
E_1A_D11/6_K03 The student has the ability to think and act in an entrepreneurial way	2,0	Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
	3,0	Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
	3,5	Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
	4,0	Student is able to think and act in an entrepreneurial way when solving all decision problems.
	4,5	Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
	5,0	Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other solutions to a given decision problem.

Literatura podstawowa

Szadziewska A., Majchrzak I., Remlein M., Szychta A., Rachunkowość zarządcza a zrównoważony rozwój przedsiębiorstwa, IUS PUBLICUM, Katowice, 2021
Gos W., Kiziukiewicz T., Mućko P., Nadolna B., Zarządzanie kosztami: teoria i dobre praktyki, Wolters Kluwer, Warszawa, 2019
Sawicki K. (red.), Rachunek kosztów, FRRwP, Warszawa, 1996
Kiziukiewicz T. (red.), Rachunek kosztów według polskiego prawa bilansowego. Zbiór zadań, Ekspert, Wrocław, 2003

Literatura dodatkowa

Nowak E., Rachunek kosztów w jednostkach prowadzących działalność gospodarczą, Ekspert, Wrocław, 2018, 2
Szczypa P., Kalkulacja i rachunek kosztów - od teorii do praktyki, CeDeWu, Warszawa, 2019
Czubakowska K., Rachunek kosztów, PWE, Warszawa, 2015
Kiziukiewicz T. (red.), Rachunkowość zarządcza. Zbiór zadań. Część II, Ekspert, Wrocław, 2011
Nowak E., Wierzbinski M., Rachunek kosztow: modele i zastosowanie, PWE, Warszawa, 2011
Karmańska A. (red.), Rachunkowość zarządcza i rachunek kosztów w systemie informacyjnym przedsiębiorstwa, Difin, Warszawa, 2009
Świderska G. K. (red.), Rachunkowość zarządcza i rachunek kosztów, t. I i II, Difin, Warszawa, 2006

Treści programowe - laboratoria

KOD	Treść programowa	Godziny
T-L-1	Classification of costs	2
T-L-2	Measurement and cost evaluation	6
T-L-3	Records of costs in the simplified and developed variant	4
T-L-4	Settlement of costs over time	2
T-L-5	Settlement and registration of costs of ancillary activities	3
T-L-6	Settlement and registration of departmental, general and sales costs	3
T-L-7	Traditional methods of cost calculation	4
T-L-8	Records costs at the end of the year in various variants	4
T-L-9	Colloquium	2
		30

Treści programowe - wykłady

KOD	Treść programowa	Godziny
T-W-1	The essence, scope and functions of cost accounting	1
T-W-2	The essence and classification of costs	2
T-W-3	Varieties of cost accounting	2
T-W-4	Principles of measurement and cost estimation as part of traditional cost accounting	2
T-W-5	Variants of cost records including costs settled over time	2
T-W-6	Records and settlement of operating costs	2
T-W-7	Traditional methods of determining unit costs	2
T-W-8	Linking the cost circle to the resulting circle	2
		15

Formy aktywności - laboratoria

KOD	Forma aktywności	Godziny
A-L-1	Participation in exercises	30
A-L-2	Preparation for classes, including problem solving	25
A-L-3	Preparation for passing the classes	20
A-L-4	Consultation	5
		80

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KOD	Forma aktywności	Godziny
A-W-1	Participation in lectures	15
A-W-2	Preparation for lectures, including studying the literature of the subject	10
A-W-3	Preparation for the exam	10
A-W-4	Exam	2
A-W-5	Consultation	3
		40

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_W01	The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W01	Ma podstawową wiedzę z zakresu ekonomii, jej miejscu w systemie nauk społecznych oraz powiązaniach z innymi dyscyplinami naukowymi
	E_1A_W08	Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
	E_1A_W10	Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
	E_1A_W11	Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotu	C-1	To familiarize students with the essence and scope of cost accounting and the structure of cost and performance calculations
Cel przedmiotu	C-2	To familiarize students with the basic criteria of cost classification and preparation for independent classification
Treści programowe	T-W-1	The essence, scope and functions of cost accounting
Treści programowe	T-W-2	The essence and classification of costs
Metody nauczania	M-1	Information lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Sposób oceny	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the nature and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting.
	3,0	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept of costs as a subject of cost accounting.
	3,5	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and selected criteria for classifying costs as a subject of cost accounting.
	4,0	The student knows the essence, scope and different varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and criteria for classifying costs as a subject of cost accounting.
	4,5	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
	5,0	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. Has the knowledge to indicate the possibility of their use in business units. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_W02	The student has knowledge about different types of cost accounting
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W10	Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W11	Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotu	C-3	To familiarize students with various types of cost accounting
Treści programowe	T-W-3	Varieties of cost accounting
Metody nauczania	M-1	Information lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Sposób oceny	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student has no knowledge about the different varieties of cost accounting.
	3,0	The student knows the selected varieties of cost accounting.
	3,5	The student knows and characterizes selected varieties of cost accounting.
	4,0	The student knows and characterizes all of the cost accounting variations discussed in the course of classes.
	4,5	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out.
	5,0	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out. The choice of a given variation of the cost account justifies.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_W03	The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W08	Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W11	Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotu	C-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
Treści programowe	T-W-4	Principles of measurement and cost estimation as part of traditional cost accounting
	T-W-5	Variants of cost records including costs settled over time
	T-W-6	Records and settlement of operating costs
	T-W-7	Traditional methods of determining unit costs
	T-W-8	Linking the cost circle to the resulting circle
Metody nauczania	M-1	Information lecture
	M-2	Problematic lecture
	M-3	Conversational lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Sposób oceny	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the scope of traditional cost accounting, in particular the principles of measurement and cost valuation, cost accounting variants and methods of their settlement, as well as methods for determining the unit cost.
	3,0	The student knows some elements of traditional cost accounting.
	3,5	The student knows and characterizes some elements of traditional cost accounting.
	4,0	The student knows all and characterizes some elements of traditional cost accounting.
	4,5	The student knows and characterizes all elements of traditional cost accounting.
	5,0	The student knows and characterizes all elements of traditional cost accounting taking into account different aspects.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_U01	Student is able to classify costs according to various criteria
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U06	Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
Cel przedmiotu	C-2	To familiarize students with the basic criteria of cost classification and preparation for independent classification
Treści programowe	T-L-1	Classification of costs
Metody nauczania	M-4	Problem exercises, including using a computer
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	Student is not able to classify costs according to any criteria.
	3,0	Student is able to list selected criteria for cost classification.
	3,5	Student is able to list selected criteria of cost classification and assign costs to them.
	4,0	Student is able to list all criteria for cost classification and assign costs to them.
	4,5	Student is able to list all criteria of cost classification and assign costs to them and make them characteristic.
	5,0	Student is able to list all cost classification criteria and assign costs to them, as well as characterize them and give examples.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_U02	Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U02	Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U06	Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
Cel przedmiotu	C-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
Treści programowe	T-L-2	Measurement and cost evaluation
	T-L-3	Records of costs in the simplified and developed variant
	T-L-4	Settlement of costs over time
	T-L-5	Settlement and registration of costs of ancillary activities
	T-L-6	Settlement and registration of departmental, general and sales costs
	T-L-7	Traditional methods of cost calculation
	T-L-8	Records costs at the end of the year in various variants
	T-L-9	Colloquium
Metody nauczania	M-4	Problem exercises, including using a computer
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-3	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product.
	3,0	Student is able to help with the measurement and valuation of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	3,5	Student is able to help with the measurement and valuation of all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	4,0	Student knows how to independently measure and evaluate selected types of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	4,5	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	5,0	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product, as well as knows how to link the elements of the cost account with the financial result.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_U03	U03 Student knows how to solve decision problems based on own analysis of source materials
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U02	Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
	E_1A_U06	Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
	E_1A_U11	Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
Cel przedmiotu	C-8	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-W-1	The essence, scope and functions of cost accounting
	T-W-2	The essence and classification of costs
	T-W-3	Varieties of cost accounting
	T-W-4	Principles of measurement and cost estimation as part of traditional cost accounting
	T-W-5	Variants of cost records including costs settled over time
	T-W-6	Records and settlement of operating costs
	T-W-7	Traditional methods of determining unit costs
	T-W-8	Linking the cost circle to the resulting circle
	T-L-1	Classification of costs
	T-L-2	Measurement and cost evaluation
	T-L-3	Records of costs in the simplified and developed variant
	T-L-4	Settlement of costs over time
	T-L-5	Settlement and registration of costs of ancillary activities
	T-L-6	Settlement and registration of departmental, general and sales costs
	T-L-7	Traditional methods of cost calculation
	T-L-8	Records costs at the end of the year in various variants
	T-L-9	Colloquium
Metody nauczania	M-1	Information lecture
	M-2	Problematic lecture
	M-3	Conversational lecture
	M-4	Problem exercises, including using a computer
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-3	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student cannot solve decision problems.
	3,0	Student can help with solving some decision problems.
	3,5	Student is able to help solve all the decision problems discussed during the course.
	4,0	The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
	4,5	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
	5,0	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulate conclusions.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_K01	The student has the ability to work independently
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_K01	Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotu	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
	C-8	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-L-1	Classification of costs
	T-L-2	Measurement and cost evaluation
	T-L-3	Records of costs in the simplified and developed variant
	T-L-4	Settlement of costs over time
	T-L-5	Settlement and registration of costs of ancillary activities
	T-L-6	Settlement and registration of departmental, general and sales costs
	T-L-7	Traditional methods of cost calculation
	T-L-8	Records costs at the end of the year in various variants
	T-L-9	Colloquium
Metody nauczania	M-4	Problem exercises, including using a computer
Sposób oceny	S-2	Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-3	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have the ability to work independently.
	3,0	Student has the ability to independently solve some of the decision-making problems.
	3,5	The student has the ability to solve all decision-making problems independently, but his decisions are not always correct.
	4,0	The student has the ability to solve all decision problems independently and the results of his work are correct.
	4,5	The student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem.
	5,0	Student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem and indicate other possibilities.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_K02	The student has the ability to work in a team
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_K01	Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotu	C-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
	C-8	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-L-1	Classification of costs
	T-L-2	Measurement and cost evaluation
	T-L-3	Records of costs in the simplified and developed variant
	T-L-4	Settlement of costs over time
	T-L-5	Settlement and registration of costs of ancillary activities
	T-L-6	Settlement and registration of departmental, general and sales costs
	T-L-7	Traditional methods of cost calculation
	T-L-8	Records costs at the end of the year in various variants
Metody nauczania	M-4	Problem exercises, including using a computer
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have the ability to work as a team.
	3,0	The student is able to solve some of the decision problems being the subject of the class in the group with the teacher's help.
	3,5	The student is able to solve all the decision problems being the subject of the class in the group with the help of the teacher.
	4,0	The student is able to solve some of the decision problems being the subject of the class.
	4,5	The student is able to solve all decision problems being the subject of the class.
	5,0	Student is able to solve all decision problems being the subject of the class in the group and justify their choice.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_D11/6_K03	The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_K05	Myślenia i działania w sposób przedsiębiorczy
Cel przedmiotu	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
	C-8	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-W-1	The essence, scope and functions of cost accounting
	T-W-2	The essence and classification of costs
	T-W-3	Varieties of cost accounting
	T-W-4	Principles of measurement and cost estimation as part of traditional cost accounting
	T-W-5	Variants of cost records including costs settled over time
	T-W-6	Records and settlement of operating costs
	T-W-7	Traditional methods of determining unit costs
	T-W-8	Linking the cost circle to the resulting circle
	T-L-1	Classification of costs
	T-L-2	Measurement and cost evaluation
	T-L-3	Records of costs in the simplified and developed variant
	T-L-4	Settlement of costs over time
	T-L-5	Settlement and registration of costs of ancillary activities
	T-L-6	Settlement and registration of departmental, general and sales costs
	T-L-7	Traditional methods of cost calculation
	T-L-8	Records costs at the end of the year in various variants
	T-L-9	Colloquium
Metody nauczania	M-1	Information lecture
	M-2	Problematic lecture
	M-3	Conversational lecture
	M-4	Problem exercises, including using a computer
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-3	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-4	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
	3,0	Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
	3,5	Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
	4,0	Student is able to think and act in an entrepreneurial way when solving all decision problems.
	4,5	Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
	5,0	Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other solutions to a given decision problem.