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
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of basics of accounting and financial accounting |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act |
| C-2 | Getting 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-3 | Acquire by students (individually and/or in a group) the ability to identify key reporting elements depending on the specifics of the business unit |
| C-4 | Acquire by students (individually and/or in a group) the ability to prepare elements of the financial statement |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | The essence, scope and principles of accounting organization, accounting organization tools | 4 |
| T-A-2 | Organization of accounting and the balance sheet law | 2 |
| T-A-3 | Documentation of accounting policies | 2 |
| T-A-4 | Organization of the accounting documentation | 1 |
| T-A-5 | Organization of the books of account | 1 |
| T-A-6 | Organization of the inventory as a part of the internal control system | 2 |
| T-A-7 | Organization of financial reporting. Professional ethics | 2 |
| T-A-8 | Final test | 1 |
| 15 | ||
| laboratoria | ||
| T-L-1 | Introduction to reporting | 4 |
| T-L-2 | Preparing the balance sheet of a business unit | 6 |
| T-L-3 | Preparation of the profit and loss account | 6 |
| T-L-4 | Test I | 2 |
| T-L-5 | Preparing the additional information | 1 |
| T-L-6 | Preparing a cash flow statement | 6 |
| T-L-7 | Preparing a statement of changes in equity (fund) | 4 |
| T-L-8 | Preparing the balance sheet and profit and loss account of a micro and small entity | 4 |
| T-L-9 | Final test | 2 |
| 35 | ||
| wykłady | ||
| T-W-1 | Formal and organizational requirements of annual financial reporting | 2 |
| T-W-2 | Balance sheet as the basis for the annual financial statements | 2 |
| T-W-3 | Profit and loss account | 2 |
| T-W-4 | Additional information | 2 |
| T-W-5 | Cash flow statement | 3 |
| T-W-6 | Statement of changes in equity | 2 |
| T-W-7 | Management commentary | 2 |
| 15 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Participation in classes | 15 |
| A-A-2 | Preparation for classes | 7 |
| A-A-3 | Preparation for final test | 3 |
| 25 | ||
| laboratoria | ||
| A-L-1 | Participation in classes | 35 |
| A-L-2 | Preparation for laboratory classes | 20 |
| A-L-3 | Preparation for tests | 20 |
| 75 | ||
| wykłady | ||
| A-W-1 | Participation in lectures | 15 |
| A-W-2 | Preparation for lectures | 2 |
| A-W-3 | Preparing to pass the exam | 6 |
| A-W-4 | Exam | 2 |
| 25 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | Information lecture |
| M-2 | Problem lecture with multimedia presentation |
| M-3 | Discussion |
| M-4 | Case studies analysis |
| M-5 | Laboratory classes |
| M-6 | Individual and group solving of practical problems in the field of reporting and organization of accounting |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Evaluation for completed individual/group tasks |
| S-2 | Ocena podsumowująca: Students' activity during classes |
| S-3 | Ocena podsumowująca: Evaluation of the written test exercises during the auditorium classes / with the use of a computer during laboratory classes |
| S-4 | Ocena podsumowująca: Exam result |
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_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_W08 | — | C-2 | T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8 | M-1, M-2, M-4, M-3, M-6 | S-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_W08 | — | C-1 | T-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-5 | M-1, M-2, M-4, M-5, M-3, M-6 | S-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_W07 | — | C-1 | T-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-5 | M-1, M-2, M-4, M-5, M-3, M-6 | S-2, S-1, S-3, 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 |
|---|---|---|---|---|---|---|
| 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_U10 | — | C-2 | T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8 | M-1, M-2, M-4, M-3, M-6 | S-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_U10 | — | C-3, C-4 | T-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-5 | M-1, M-2, M-4, M-5, M-3, M-6 | S-2, S-1, 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 |
|---|---|---|---|---|---|---|
| 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_K05 | — | C-1, C-3, C-4, C-2 | T-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-8 | M-1, M-2, M-4, M-3, M-6 | S-2, S-1, S-3 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium 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 | 2,0 | The 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 |
| 3,0 | 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 in at least 55% | |
| 3,5 | 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 in at least 65% | |
| 4,0 | 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 in at least 75% | |
| 4,5 | 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 in at least 85% | |
| 5,0 | 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 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 | 2,0 | The student does not know and does not understand the basic components of financial statements |
| 3,0 | The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 55% | |
| 3,5 | The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 65% | |
| 4,0 | The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 75% | |
| 4,5 | The student knows and understands the scope of the financial statements and the principles of preparing individual elements of the report in at least 85% | |
| 5,0 | The 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 | 2,0 | The student does not know and does not understand the rules for determining the value of individual elements of financial statements |
| 3,0 | The student knows and understands the rules for determining the value of individual items of financial statements in at least 55% | |
| 3,5 | The student knows and understands the rules for determining the value of individual items of financial statements in at least 65% | |
| 4,0 | The student knows and understands the rules for determining the value of individual items of financial statements in at least 75% | |
| 4,5 | The student knows and understands the rules for determining the value of individual items of financial statements in at least 85% | |
| 5,0 | The 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 się | Ocena | Kryterium 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 | 2,0 | The 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 |
| 3,0 | 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 in at least 55% | |
| 3,5 | 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 in at least 65% | |
| 4,0 | 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 in at least 75% | |
| 4,5 | 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 in at least 85% | |
| 5,0 | 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 in at least 95% | |
| Ec_1A_D6/03_U01 The student can prepare elements of the financial statements of the business unit | 2,0 | The student is not able to prepare elements of the financial statements of the business unit |
| 3,0 | The student can prepare elements of the financial statements of the business unit in at least 55% | |
| 3,5 | The student can prepare elements of the financial statements of the business unit in at least 65% | |
| 4,0 | The student can prepare elements of the financial statements of the business unit in at least 75% | |
| 4,5 | The student can prepare elements of the financial statements of the business unit in at least 85% | |
| 5,0 | The 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 się | Ocena | Kryterium 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 | 2,0 | The 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 |
| 3,0 | The 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 | |
| 3,5 | The 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 | |
| 4,0 | The 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 | |
| 4,5 | The 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 | |
| 5,0 | The 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
- Krasodomska J., Chłąpek K., Krajewska S. (eds.), Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
- Alan Melville, International Financial Reporting, Pearson Education Limited, Harlow, United Kingdom, 2019, 7th edition
- Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th
- 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
- Financial Accounting Standard Board (FASB), http://www.fasb.org
- International Federation of Accountants (IFAC), http://www.ifac.org
- International Accounting Standards Committee (IASC), http://www.iasc.org.uk
- IAS Plus:, http://www.iasplus.com
- Robert Libby, Patricia Libby and Frank Hodge, Financial Accounting, McGraw Hill, 2020, e-book