Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)
specjalność: Property Valuation and Real Estate Transactions

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

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA2 30 2,00,50zaliczenie
wykładyW2 35 3,00,50egzamin

Wymagania wstępne

KODWymaganie wstępne
W-1-

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting 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-2Preparation 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-3Developing 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

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Accounting functions and policies. Material and personal scope of accounting2
T-A-2Classification of assets and liabilities. Balance sheet4
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)4
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors4
T-A-5Test2
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts6
T-A-7Determining the financial result4
T-A-8Selected problematic records2
T-A-9Test2
30
wykłady
T-W-1Accounting system - essence, functions, accounting principles and techniques, accounting regulations. Scope of subject matter and subjective scope of accounting2
T-W-2Assets and their distributions. Content and layout of the balance sheet4
T-W-3Economic 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 fragrances6
T-W-4Revenue and expenses - concept, systematics and impact on the financial result4
T-W-5Rules of operation of result accounts. Records of costs and revenues8
T-W-6Financial result. Options for determining the financial result8
T-W-7Structure and informational scope of the profit and loss account3
35

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in exercises - individual and group work30
A-A-2Preparation for classes, including literature review and problem-solving10
A-A-3Preparation for passing the exercises10
50
wykłady
A-W-1Attendance at lectures35
A-W-2Reading recommended literature24
A-W-3Preparation for passing the course, exam14
A-W-4Exam2
75

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3explanation of accounting concepts and principles
M-4individual and group exercises

Sposoby oceny

KODSposób oceny
S-1Ocena 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-2Ocena podsumowująca: Test covering problematic tasks in the scope of evidence business operations and preparation financial statements in the basic scope
S-3Ocena podsumowująca: Exam

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
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_W10C-3, C-1, C-2T-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-7M-1, M-2, M-3, M-4S-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
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_U10C-3, C-1, C-2T-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-9M-1, M-2, M-3, M-4S-2, S-1

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
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_K05C-3, C-1, C-2T-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-9M-2, M-4S-2, S-3, S-1

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium 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
2,0student 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
3,0student 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
3,5student 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
4,0student 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
4,5student 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
5,0student 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 sięOcenaKryterium 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
2,0Student nie potrafi klasyfikować majątku jednostki, nie potrafi ująć w księgach rachunkowych operacji gospodarczych oraz zaprezentować wygenerowanych na ich podstawie informacji w bilansie
3,0Student potrafi częściowo lub z pomocą klasyfikować majątek jednostki, ewidencjonować proste operacje bilansowe i wynikowe oraz sporządzać uproszczony bilans
3,5Student 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
4,0Student 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
4,5Student 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
5,0Student 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 sięOcenaKryterium 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
2,0Student 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
3,0Student 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
3,5Student 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
4,0Student 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
4,5Student 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
5,0Student 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

  1. Krasodomska J., Chłapek K., Krajewska S. red., Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
  2. Śnieżek E., Walińska E., Frendzel M., Stępień-Andrzejewska J., Financial accounting: key problems, examples, exercises, Centrum Controllingu & Analiz Ekonomicznych, Łóź, 2007

Literatura dodatkowa

  1. 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
  2. Colajuta J., Accounting Principles. Quick Guide to Learn the Principles of Accounting to Manage Business, Independently Published, 2021

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Accounting functions and policies. Material and personal scope of accounting2
T-A-2Classification of assets and liabilities. Balance sheet4
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)4
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors4
T-A-5Test2
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts6
T-A-7Determining the financial result4
T-A-8Selected problematic records2
T-A-9Test2
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1Accounting system - essence, functions, accounting principles and techniques, accounting regulations. Scope of subject matter and subjective scope of accounting2
T-W-2Assets and their distributions. Content and layout of the balance sheet4
T-W-3Economic 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 fragrances6
T-W-4Revenue and expenses - concept, systematics and impact on the financial result4
T-W-5Rules of operation of result accounts. Records of costs and revenues8
T-W-6Financial result. Options for determining the financial result8
T-W-7Structure and informational scope of the profit and loss account3
35

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in exercises - individual and group work30
A-A-2Preparation for classes, including literature review and problem-solving10
A-A-3Preparation for passing the exercises10
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Attendance at lectures35
A-W-2Reading recommended literature24
A-W-3Preparation for passing the course, exam14
A-W-4Exam2
75
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07/2.4_W01Student 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
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W01He / she knows and understands at an advanced level economic and social facts and phenomena as well as theories explaining the complex relationships between them constituting the basic general knowledge in the discipline of economics and finance, as well as selected issues in the field of detailed knowledge
Ec_1A_W05He / she knows and understands at an advanced level the role of man as an entity creating and operating in socio-economic institutions, as well as managing them, types of social ties, their impact on the economy and the regularities governing them
Ec_1A_W06He / she knows and understands at an advanced level issues in the field of quantitative methods (including mathematics, statistics, econometrics and theory of decision-making), as well as methods and tools (including IT) for obtaining, processing and presenting data on socio-economic phenomena and processes
Ec_1A_W08He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
Ec_1A_W10He / she knows and understands the basic principles of creating and developing various forms of entrepreneurship using knowledge of economics and finance
Cel przedmiotuC-3Developing 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
C-1Getting 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-2Preparation 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
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, accounting regulations. Scope of subject matter and subjective scope of accounting
T-W-2Assets and their distributions. Content and layout of the balance sheet
T-W-3Economic 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
T-W-7Structure and informational scope of the profit and loss account
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-6Financial result. Options for determining the financial result
T-A-1Accounting functions and policies. Material and personal scope of accounting
T-A-2Classification of assets and liabilities. Balance sheet
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
T-A-7Determining the financial result
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3explanation of accounting concepts and principles
M-4individual and group exercises
Sposób ocenyS-3Ocena podsumowująca: Exam
Kryteria ocenyOcenaKryterium oceny
2,0student 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
3,0student 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
3,5student 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
4,0student 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
4,5student 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
5,0student 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
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07/2.4_U01Student is able to classify the assets of an entity, record simple business operations, prepare a simplified balance sheet and determine the financial result
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U01He / she can use knowledge to identify and interpret socio-economic processes and phenomena with the use of methods and tools appropriate for economics
Ec_1A_U03He / she is able to solve tasks and problems in conditions that are not fully predictable, properly selecting sources and information from them, making their evaluation, making a critical analysis of them and synthesising them
Ec_1A_U04He / she is able to select and apply appropriate methods and tools, including advanced information and communication techniques for analysing and forecasting economic processes and phenomena and solving economic problems
Ec_1A_U05He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
Ec_1A_U09He / she is able to plan and organise individual work and cooperate with other people as part of team activities
Ec_1A_U10He / she is able to independently plan and implement his / her own lifelong learning
Cel przedmiotuC-3Developing 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
C-1Getting 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-2Preparation 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
Treści programoweT-W-2Assets and their distributions. Content and layout of the balance sheet
T-W-3Economic 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
T-W-7Structure and informational scope of the profit and loss account
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-6Financial result. Options for determining the financial result
T-A-1Accounting functions and policies. Material and personal scope of accounting
T-A-2Classification of assets and liabilities. Balance sheet
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-5Test
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
T-A-7Determining the financial result
T-A-8Selected problematic records
T-A-9Test
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3explanation of accounting concepts and principles
M-4individual and group exercises
Sposób ocenyS-2Ocena podsumowująca: Test covering problematic tasks in the scope of evidence business operations and preparation financial statements in the basic scope
S-1Ocena 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
Kryteria ocenyOcenaKryterium oceny
2,0Student nie potrafi klasyfikować majątku jednostki, nie potrafi ująć w księgach rachunkowych operacji gospodarczych oraz zaprezentować wygenerowanych na ich podstawie informacji w bilansie
3,0Student potrafi częściowo lub z pomocą klasyfikować majątek jednostki, ewidencjonować proste operacje bilansowe i wynikowe oraz sporządzać uproszczony bilans
3,5Student 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
4,0Student 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
4,5Student 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
5,0Student 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
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07/2.4_K01Student 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
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K01He / she is ready to critically assess the possessed knowledge, skills and received content, to recognise the importance of knowledge in solving cognitive and practical problems, and is aware of the need to consult experts in case of difficulties with solving the problem on his / her own
Ec_1A_K02He / she is ready to fulfil social obligations, co-organise projects for the social environment, as well as initiate activities for the public interest
Ec_1A_K03He / she is ready to think and act in an entrepreneurial way
Ec_1A_K04He / she is ready to take social, professional and ethical responsibility for the performed professional roles and to demand it from others, and to care for the achievements and traditions of the profession
Ec_1A_K05He / she is ready to show openness to the world and understanding for different cultures
Cel przedmiotuC-3Developing 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
C-1Getting 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-2Preparation 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
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, accounting regulations. Scope of subject matter and subjective scope of accounting
T-W-2Assets and their distributions. Content and layout of the balance sheet
T-W-3Economic 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
T-W-7Structure and informational scope of the profit and loss account
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-6Financial result. Options for determining the financial result
T-A-1Accounting functions and policies. Material and personal scope of accounting
T-A-2Classification of assets and liabilities. Balance sheet
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-5Test
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
T-A-7Determining the financial result
T-A-8Selected problematic records
T-A-9Test
Metody nauczaniaM-2conversation lecture
M-4individual and group exercises
Sposób ocenyS-2Ocena podsumowująca: Test covering problematic tasks in the scope of evidence business operations and preparation financial statements in the basic scope
S-3Ocena podsumowująca: Exam
S-1Ocena 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
Kryteria ocenyOcenaKryterium oceny
2,0Student 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
3,0Student 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
3,5Student 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
4,0Student 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
4,5Student 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
5,0Student 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