Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Accountancy:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Accountancy | ||
| Specjalność | przedmiot wspólny | ||
| Jednostka prowadząca | Katedra Ekonomii, Finansów i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Marzena Rydzewska <mrydzewska@zut.edu.pl> | ||
| Inni nauczyciele | Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl> | ||
| ECTS (planowane) | 5,0 | ECTS (formy) | 5,0 |
| Forma zaliczenia | egzamin | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | - |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities |
| C-2 | Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result |
| C-3 | Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | Accounting functions and policies. Material and personal scope of accounting | 2 |
| T-A-2 | Classification of assets and liabilities. Balance sheet | 4 |
| T-A-3 | Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation) | 4 |
| T-A-4 | Records of economic operationsin the balance sheet accounts. Correction of accounting errors | 4 |
| T-A-5 | Test | 2 |
| T-A-6 | Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts | 6 |
| T-A-7 | Determining the financial result | 4 |
| T-A-8 | Selected problematic records | 2 |
| T-A-9 | Test | 2 |
| 30 | ||
| wykłady | ||
| T-W-1 | Accounting system - essence, functions, accounting principles and techniques, accounting regulations. Scope of subject matter and subjective scope of accounting | 2 |
| T-W-2 | Assets and their distributions. Content and layout of the balance sheet | 4 |
| T-W-3 | Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances | 6 |
| T-W-4 | Revenue and expenses - concept, systematics and impact on the financial result | 4 |
| T-W-5 | Rules of operation of result accounts. Records of costs and revenues | 8 |
| T-W-6 | Financial result. Options for determining the financial result | 8 |
| T-W-7 | Structure and informational scope of the profit and loss account | 3 |
| 35 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Participation in exercises - individual and group work | 30 |
| A-A-2 | Preparation for classes, including literature review and problem-solving | 10 |
| A-A-3 | Preparation for passing the exercises | 10 |
| 50 | ||
| wykłady | ||
| A-W-1 | Attendance at lectures | 35 |
| A-W-2 | Reading recommended literature | 24 |
| A-W-3 | Preparation for passing the course, exam | 14 |
| A-W-4 | Exam | 2 |
| 75 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | informational lecture with the use of multimedia techniques |
| M-2 | conversation lecture |
| M-3 | explanation of accounting concepts and principles |
| M-4 | individual and group exercises |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course |
| S-2 | Ocena podsumowująca: Test covering problematic tasks in the scope of evidence business operations and preparation financial statements in the basic scope |
| S-3 | Ocena podsumowująca: Exam |
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 |
|---|---|---|---|---|---|---|
| Ec_1A_B07/2.4_W01 Student knows and understands the concept of accounting, its principles and functions, the principles of classification and presentation of the company's assets and the recognition in the accounts of the processes that change them | Ec_1A_W01, Ec_1A_W05, Ec_1A_W06, Ec_1A_W08, Ec_1A_W10 | — | C-3, C-1, C-2 | T-W-1, T-W-2, T-W-3, T-W-7, T-W-5, T-W-4, T-W-6, T-A-1, T-A-2, T-A-3, T-A-4, T-A-6, T-A-7 | M-1, M-2, M-3, M-4 | 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 |
|---|---|---|---|---|---|---|
| Ec_1A_B07/2.4_U01 Student is able to classify the assets of an entity, record simple business operations, prepare a simplified balance sheet and determine the financial result | Ec_1A_U01, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09, Ec_1A_U10 | — | C-3, C-1, C-2 | T-W-2, T-W-3, T-W-7, T-W-5, T-W-4, T-W-6, T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8, T-A-9 | M-1, M-2, M-3, M-4 | S-2, S-1 |
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 |
|---|---|---|---|---|---|---|
| Ec_1A_B07/2.4_K01 Student is ready to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities | Ec_1A_K01, Ec_1A_K02, Ec_1A_K03, Ec_1A_K04, Ec_1A_K05 | — | C-3, C-1, C-2 | T-W-1, T-W-2, T-W-3, T-W-7, T-W-5, T-W-4, T-W-6, T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8, T-A-9 | M-2, M-4 | S-2, S-3, S-1 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_B07/2.4_W01 Student knows and understands the concept of accounting, its principles and functions, the principles of classification and presentation of the company's assets and the recognition in the accounts of the processes that change them | 2,0 | student does not know the concept, principles and functions of accounting, does not know the principles of classification and presentation of assets and recognition in the accounts of the processes that change it |
| 3,0 | student knows and understands the concept of accounting, lists the principles and functions of accounting, has a basic understanding of the principles of classification and presentation of assets, knows the basics of recognition in the accounts of processes that change assets | |
| 3,5 | student knows and understands the concept of accounting, lists and discusses some of the principles and functions of accounting, knows the basics of asset classification and presentation, knows the basics of accounting for processes that change assets | |
| 4,0 | student knows and understands the concept of accounting, discusses the principles and functions of accounting, knows most of the principles of asset classification and presentation, knows selected principles of accounting recognition of processes that change assets | |
| 4,5 | student knows and understands the concept of accounting, discusses the principles and functions of accounting, knows most of the principles of classification and presentation of assets, knows most of the principles of accounting recognition of processes that change assets | |
| 5,0 | student knows and understands the concept of accounting, discusses the principles and functions of accounting, knows the principles of classification and presentation of assets and recognition in the accounts of the processes that change them |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_B07/2.4_U01 Student is able to classify the assets of an entity, record simple business operations, prepare a simplified balance sheet and determine the financial result | 2,0 | Student nie potrafi klasyfikować majątku jednostki, nie potrafi ująć w księgach rachunkowych operacji gospodarczych oraz zaprezentować wygenerowanych na ich podstawie informacji w bilansie |
| 3,0 | Student potrafi częściowo lub z pomocą klasyfikować majątek jednostki, ewidencjonować proste operacje bilansowe i wynikowe oraz sporządzać uproszczony bilans | |
| 3,5 | Student potrafi samodzielnie klasyfikować majątek jednostki, ewidencjonować proste operacje bilansowe i wynikowe oraz sporządzać uproszczony bilans i ustalać w wynik finansowy w wybranym wariancie a proponowane przez niego rozwiązania w większości są prawidłowe | |
| 4,0 | Student potrafi samodzielnie klasyfikować majątek jednostki, ewidencjonować proste operacje bilansowe i wynikowe oraz sporządzać uproszczony bilans i ustalać wynik finansowy w wybranym wariancie a proponowane przez niego rozwiązania są prawidłowe | |
| 4,5 | Student potrafi samodzielnie klasyfikować majątek jednostki, ewidencjonować wszystkie wchodzące w zakres zajęć operacje bilansowe i wynikowe objęte oraz prawidłowo sporządzać uproszczony bilans i ustalać wynik finansowy w różnych wariantach a proponowane przez niego rozwiązania są w większości prawidłowe | |
| 5,0 | Student potrafi samodzielnie klasyfikować majątek jednostki, ewidencjonować wszystkie wszystkie wchodzące w zakres zajęć operacje bilansowe i wynikowe objęte oraz prawidłowo sporządzać uproszczony bilans i ustalać wynik finansowy w rożnych wariantach a proponowane przez niego rozwiązania są prawidłowe |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_B07/2.4_K01 Student is ready to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities | 2,0 | Student is not ready to is ready to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities |
| 3,0 | Student sometimes manifests a willingness to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities | |
| 3,5 | Student often demonstrate a willingness to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities | |
| 4,0 | Student very often demonstrates a willingness to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities | |
| 4,5 | Student usually shows readiness to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities | |
| 5,0 | Student is always ready to evaluate his/her knowledge and skills in the field of accounting fundamentals, their importance for the responsible and ethical performance of professional roles and the regularity of economic and social entities |
Literatura podstawowa
- Krasodomska J., Chłapek K., Krajewska S. red., Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
- Śnieżek E., Walińska E., Frendzel M., Stępień-Andrzejewska J., Financial accounting: key problems, examples, exercises, Centrum Controllingu & Analiz Ekonomicznych, Łóź, 2007
Literatura dodatkowa
- Patterson R., Compendium of Accounting in Polish and English 1-6. Kompendium terminów z zakresu rachunkowości po polsku i angielsku 1-6., Wydawnictwa Akademickie Profesjonalne. Rzeczpospolita, Warszawa, 2008
- Colajuta J., Accounting Principles. Quick Guide to Learn the Principles of Accounting to Manage Business, Independently Published, 2021