Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Sylabus przedmiotu Financial reporting and organisation of accounting:

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 and organisation of accounting
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) 5,0 ECTS (formy) 5,0
Forma zaliczenia egzamin Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
laboratoriaL4 35 3,00,50zaliczenie
wykładyW4 15 1,00,25egzamin
ćwiczenia audytoryjneA4 15 1,00,25zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of basics of accounting and financial accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act
C-2Getting to know the rules of organization of various aspects of accounting in economic entities and the general principles of ethics in accounting and preparing students to use knowledge to solve problems in the field of accounting organization in business units
C-3Acquire by students (individually and/or in a group) the ability to identify key reporting elements depending on the specifics of the business unit
C-4Acquire by students (individually and/or in a group) the ability to prepare elements of the financial statement

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1The essence, scope and principles of accounting organization, accounting organization tools4
T-A-2Organization of accounting and the balance sheet law2
T-A-3Documentation of accounting policies2
T-A-4Organization of the accounting documentation1
T-A-5Organization of the books of account1
T-A-6Organization of the inventory as a part of the internal control system2
T-A-7Organization of financial reporting. Professional ethics2
T-A-8Final test1
15
laboratoria
T-L-1Introduction to reporting4
T-L-2Preparing the balance sheet of a business unit6
T-L-3Preparation of the profit and loss account6
T-L-4Test I2
T-L-5Preparing the additional information1
T-L-6Preparing a cash flow statement6
T-L-7Preparing a statement of changes in equity (fund)4
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity4
T-L-9Final test2
35
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 account2
T-W-4Additional information2
T-W-5Cash flow statement3
T-W-6Statement of changes in equity2
T-W-7Management commentary2
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in classes15
A-A-2Preparation for classes7
A-A-3Preparation for final test3
25
laboratoria
A-L-1Participation in classes35
A-L-2Preparation for laboratory classes20
A-L-3Preparation for tests20
75
wykłady
A-W-1Participation in lectures15
A-W-2Preparation for lectures2
A-W-3Preparing to pass the exam6
A-W-4Exam2
25

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Problem lecture with multimedia presentation
M-3Discussion
M-4Case studies analysis
M-5Laboratory classes
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-2Ocena podsumowująca: Students' activity during classes
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
S-4Ocena podsumowująca: Exam result

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_D3/4.2_W03
The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics
Ec_1A_W01, Ec_1A_W05, Ec_1A_W07, Ec_1A_W08C-2T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8M-1, M-2, M-4, M-3, M-6S-2, S-1, S-3, S-4
Ec_1A_D6/03_W01
The student knows and understands the scope of the financial statements and the rules for preparing individual elements of the report
Ec_1A_W01, Ec_1A_W05, Ec_1A_W06, Ec_1A_W07, Ec_1A_W08C-1T-W-1, T-W-2, T-W-4, T-W-6, T-W-5, T-W-3, T-W-7, T-L-2, T-L-3, T-L-4, T-L-9, T-L-6, T-L-7, T-L-1, T-L-8, T-L-5M-1, M-2, M-4, M-5, M-3, M-6S-2, S-1, S-3, S-4
Ec_1A_D6/03_W02
The student knows and understands the rules for determining the value of individual items of financial statements
Ec_1A_W01, Ec_1A_W07C-1T-W-1, T-W-2, T-W-4, T-W-6, T-W-5, T-W-3, T-W-7, T-L-2, T-L-3, T-L-4, T-L-9, T-L-6, T-L-7, T-L-1, T-L-8, T-L-5M-1, M-2, M-4, M-5, M-3, M-6S-2, S-1, S-3, S-4

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_D3/4.2_U02
The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities
Ec_1A_U01, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09, Ec_1A_U10C-2T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8M-1, M-2, M-4, M-3, M-6S-2, S-1, S-3
Ec_1A_D6/03_U01
The student can prepare elements of the financial statements of the business unit
Ec_1A_U01, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09, Ec_1A_U10C-3, C-4T-W-1, T-W-2, T-W-4, T-W-6, T-W-5, T-W-3, T-W-7, T-L-2, T-L-3, T-L-4, T-L-9, T-L-6, T-L-7, T-L-1, T-L-8, T-L-5M-1, M-2, M-4, M-5, M-3, M-6S-2, S-1, S-3, S-4

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_D6/03_K01
The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
Ec_1A_K01, Ec_1A_K02, Ec_1A_K03, Ec_1A_K04, Ec_1A_K05C-1, C-3, C-4, C-2T-W-1, T-W-2, T-W-4, T-W-6, T-W-5, T-W-3, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8M-1, M-2, M-4, M-3, M-6S-2, S-1, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D3/4.2_W03
The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics
2,0The student does not know and does not understand the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics
3,0The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 55%
3,5The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 65%
4,0The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 75%
4,5The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 85%
5,0The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 95%
Ec_1A_D6/03_W01
The student knows and understands the scope of the financial statements and the rules for preparing individual elements of the report
2,0The student does not know and does not understand the basic components of financial statements
3,0The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 55%
3,5The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 65%
4,0The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 75%
4,5The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 85%
5,0The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 95%
Ec_1A_D6/03_W02
The student knows and understands the rules for determining the value of individual items of financial statements
2,0The student does not know and does not understand the rules for determining the value of individual elements of financial statements
3,0The student knows and understands the rules for determining the value of individual items of financial statements in at least 55%
3,5The student knows and understands the rules for determining the value of individual items of financial statements in at least 65%
4,0The student knows and understands the rules for determining the value of individual items of financial statements in at least 75%
4,5The student knows and understands the rules for determining the value of individual items of financial statements in at least 85%
5,0The student knows and understands the rules for determining the value of individual items of financial statements in at least 95%

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D3/4.2_U02
The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities
2,0The student is not able (individually and/or in a group) to use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities
3,0The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 55%
3,5The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 65%
4,0The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 75%
4,5The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 85%
5,0The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 95%
Ec_1A_D6/03_U01
The student can prepare elements of the financial statements of the business unit
2,0The student is not able to prepare elements of the financial statements of the business unit
3,0The student can prepare elements of the financial statements of the business unit in at least 55%
3,5The student can prepare elements of the financial statements of the business unit in at least 65%
4,0The student can prepare elements of the financial statements of the business unit in at least 75%
4,5The student can prepare elements of the financial statements of the business unit in at least 85%
5,0The student can prepare elements of the financial statements of the business unit in at least 95%

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D6/03_K01
The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
2,0The student is not ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,0The student sometimes shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,5The student often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,0The student very often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,5The student usually shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
5,0The student is always ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people

Literatura podstawowa

  1. Krasodomska J., Chłąpek K., Krajewska S. (eds.), Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
  2. Alan Melville, International Financial Reporting, Pearson Education Limited, Harlow, United Kingdom, 2019, 7th edition
  3. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th
  4. Jaworska E., Bucior G., Structural manipulation as part of impression management in the president’s letters to shareholders of the biggest Polish enterprises, Zeszyty Teoretyczne Rachunkowości nr 104 (160), s. 55-83, 2019, https://www.researchgate.net/publication/335718241_Structural_manipulation_as_part_of_impression_management_in_the_president's_letters_to_shareholders_of_the_biggest_Polish_enterprises

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
  5. Robert Libby, Patricia Libby and Frank Hodge, Financial Accounting, McGraw Hill, 2020, e-book

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1The essence, scope and principles of accounting organization, accounting organization tools4
T-A-2Organization of accounting and the balance sheet law2
T-A-3Documentation of accounting policies2
T-A-4Organization of the accounting documentation1
T-A-5Organization of the books of account1
T-A-6Organization of the inventory as a part of the internal control system2
T-A-7Organization of financial reporting. Professional ethics2
T-A-8Final test1
15

Treści programowe - laboratoria

KODTreść programowaGodziny
T-L-1Introduction to reporting4
T-L-2Preparing the balance sheet of a business unit6
T-L-3Preparation of the profit and loss account6
T-L-4Test I2
T-L-5Preparing the additional information1
T-L-6Preparing a cash flow statement6
T-L-7Preparing a statement of changes in equity (fund)4
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity4
T-L-9Final test2
35

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 account2
T-W-4Additional information2
T-W-5Cash flow statement3
T-W-6Statement of changes in equity2
T-W-7Management commentary2
15

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in classes15
A-A-2Preparation for classes7
A-A-3Preparation for final test3
25
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - laboratoria

KODForma aktywnościGodziny
A-L-1Participation in classes35
A-L-2Preparation for laboratory classes20
A-L-3Preparation for tests20
75
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Participation in lectures15
A-W-2Preparation for lectures2
A-W-3Preparing to pass the exam6
A-W-4Exam2
25
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D3/4.2_W03The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics
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_W07He / she knows and understands the fundamental economic and social dilemmas of modern civilisation, including the economy
Ec_1A_W08He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
Cel przedmiotuC-2Getting to know the rules of organization of various aspects of accounting in economic entities and the general principles of ethics in accounting and preparing students to use knowledge to solve problems in the field of accounting organization in business units
Treści programoweT-A-1The essence, scope and principles of accounting organization, accounting organization tools
T-A-2Organization of accounting and the balance sheet law
T-A-3Documentation of accounting policies
T-A-4Organization of the accounting documentation
T-A-5Organization of the books of account
T-A-6Organization of the inventory as a part of the internal control system
T-A-7Organization of financial reporting. Professional ethics
T-A-8Final test
Metody nauczaniaM-1Information lecture
M-2Problem lecture with multimedia presentation
M-4Case studies analysis
M-3Discussion
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting
Sposób ocenyS-2Ocena podsumowująca: Students' activity during classes
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
S-4Ocena podsumowująca: Exam result
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics
3,0The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 55%
3,5The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 65%
4,0The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 75%
4,5The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 85%
5,0The student knows and understands the specifics of accounting organization, the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting and the general principles of accounting ethics in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/03_W01The student knows and understands the scope of the financial statements and the rules for preparing individual elements of the report
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_W07He / she knows and understands the fundamental economic and social dilemmas of modern civilisation, including the economy
Ec_1A_W08He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
Cel przedmiotuC-1Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act
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-4Additional information
T-W-6Statement of changes in equity
T-W-5Cash flow statement
T-W-3Profit and loss account
T-W-7Management commentary
T-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-4Test I
T-L-9Final test
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
T-L-1Introduction to reporting
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity
T-L-5Preparing the additional information
Metody nauczaniaM-1Information lecture
M-2Problem lecture with multimedia presentation
M-4Case studies analysis
M-5Laboratory classes
M-3Discussion
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting
Sposób ocenyS-2Ocena podsumowująca: Students' activity during classes
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
S-4Ocena podsumowująca: Exam result
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand the basic components of financial statements
3,0The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 55%
3,5The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 65%
4,0The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 75%
4,5The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 85%
5,0The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/03_W02The student knows and understands the rules for determining the value of individual items of financial statements
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_W07He / she knows and understands the fundamental economic and social dilemmas of modern civilisation, including the economy
Cel przedmiotuC-1Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act
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-4Additional information
T-W-6Statement of changes in equity
T-W-5Cash flow statement
T-W-3Profit and loss account
T-W-7Management commentary
T-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-4Test I
T-L-9Final test
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
T-L-1Introduction to reporting
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity
T-L-5Preparing the additional information
Metody nauczaniaM-1Information lecture
M-2Problem lecture with multimedia presentation
M-4Case studies analysis
M-5Laboratory classes
M-3Discussion
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting
Sposób ocenyS-2Ocena podsumowująca: Students' activity during classes
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
S-4Ocena podsumowująca: Exam result
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand the rules for determining the value of individual elements of financial statements
3,0The student knows and understands the rules for determining the value of individual items of financial statements in at least 55%
3,5The student knows and understands the rules for determining the value of individual items of financial statements in at least 65%
4,0The student knows and understands the rules for determining the value of individual items of financial statements in at least 75%
4,5The student knows and understands the rules for determining the value of individual items of financial statements in at least 85%
5,0The student knows and understands the rules for determining the value of individual items of financial statements in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D3/4.2_U02The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities
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-2Getting to know the rules of organization of various aspects of accounting in economic entities and the general principles of ethics in accounting and preparing students to use knowledge to solve problems in the field of accounting organization in business units
Treści programoweT-A-1The essence, scope and principles of accounting organization, accounting organization tools
T-A-2Organization of accounting and the balance sheet law
T-A-3Documentation of accounting policies
T-A-4Organization of the accounting documentation
T-A-5Organization of the books of account
T-A-6Organization of the inventory as a part of the internal control system
T-A-7Organization of financial reporting. Professional ethics
T-A-8Final test
Metody nauczaniaM-1Information lecture
M-2Problem lecture with multimedia presentation
M-4Case studies analysis
M-3Discussion
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting
Sposób ocenyS-2Ocena podsumowująca: Students' activity during classes
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able (individually and/or in a group) to use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities
3,0The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 55%
3,5The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 65%
4,0The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 75%
4,5The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 85%
5,0The student can (individually and/or in a group) use knowledge to perform tasks and solve problems in the field of organization of accounting in economic entities in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/03_U01The student can prepare elements of the financial statements of the business unit
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-3Acquire by students (individually and/or in a group) the ability to identify key reporting elements depending on the specifics of the business unit
C-4Acquire by students (individually and/or in a group) the ability to prepare elements of the financial statement
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-4Additional information
T-W-6Statement of changes in equity
T-W-5Cash flow statement
T-W-3Profit and loss account
T-W-7Management commentary
T-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-4Test I
T-L-9Final test
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
T-L-1Introduction to reporting
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity
T-L-5Preparing the additional information
Metody nauczaniaM-1Information lecture
M-2Problem lecture with multimedia presentation
M-4Case studies analysis
M-5Laboratory classes
M-3Discussion
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting
Sposób ocenyS-2Ocena podsumowująca: Students' activity during classes
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
S-4Ocena podsumowująca: Exam result
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to prepare elements of the financial statements of the business unit
3,0The student can prepare elements of the financial statements of the business unit in at least 55%
3,5The student can prepare elements of the financial statements of the business unit in at least 65%
4,0The student can prepare elements of the financial statements of the business unit in at least 75%
4,5The student can prepare elements of the financial statements of the business unit in at least 85%
5,0The student can prepare elements of the financial statements of the business unit in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/03_K01The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
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-1Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act
C-3Acquire by students (individually and/or in a group) the ability to identify key reporting elements depending on the specifics of the business unit
C-4Acquire by students (individually and/or in a group) the ability to prepare elements of the financial statement
C-2Getting to know the rules of organization of various aspects of accounting in economic entities and the general principles of ethics in accounting and preparing students to use knowledge to solve problems in the field of accounting organization in business units
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-4Additional information
T-W-6Statement of changes in equity
T-W-5Cash flow statement
T-W-3Profit and loss account
T-W-7Management commentary
T-A-1The essence, scope and principles of accounting organization, accounting organization tools
T-A-2Organization of accounting and the balance sheet law
T-A-3Documentation of accounting policies
T-A-4Organization of the accounting documentation
T-A-5Organization of the books of account
T-A-6Organization of the inventory as a part of the internal control system
T-A-7Organization of financial reporting. Professional ethics
T-A-8Final test
Metody nauczaniaM-1Information lecture
M-2Problem lecture with multimedia presentation
M-4Case studies analysis
M-3Discussion
M-6Individual and group solving of practical problems in the field of reporting and organization of accounting
Sposób ocenyS-2Ocena podsumowująca: Students' activity during classes
S-1Ocena formująca: Evaluation for completed individual/group tasks
S-3Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,0The student sometimes shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,5The student often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,0The student very often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,5The student usually shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
5,0The student is always ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people