Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics 28.09.2023 transfer (S1)
specjalność: Accounting and Finance in Economic Entities

Sylabus przedmiotu Organisation of Accounting:

Informacje podstawowe

Kierunek studiów Economics 28.09.2023 transfer
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł —
Przedmiot Organisation of Accounting
Specjalność Accounting and Finance in Economic Entities
Jednostka prowadząca Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>
Inni nauczyciele Bożena Nadolna <Bozena.Nadolna@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl>
ECTS (planowane) 1,0 ECTS (formy) 1,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny — Grupa obieralna —

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA4 15 1,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of the accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting to know the essence, the scope and tools of organization of accounting in business units
C-2Getting to know the rules of organization of various aspects of accounting in economic entities
C-3Getting to know the general principles of ethics in accounting

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

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Preparation for classes4
A-A-2Participation in classes15
A-A-3Preparing to pass the final test6
25

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Problem-based lecture
M-3Conversational lecture
M-4Problem-based exercises

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills

Zamierzone efekty kształcenia - wiedza

Zamierzone efekty kształceniaOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_D6/01_W01
The student knows the essence, scope and tools of accounting organization		Ec_1A_W01, Ec_1A_W02, Ec_1A_W11—C-1T-A-1M-1, M-3S-1, S-2, S-3
Ec_1A_D6/01_W02
The student knows the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting		Ec_1A_W01, Ec_1A_W04, Ec_1A_W06, Ec_1A_W11—C-2T-A-2, T-A-4, T-A-5, T-A-6, T-A-7, T-A-3M-1, M-3, M-4S-1, S-2, S-3
Ec_1A_D6/01_W03
The student knows the general principles of accounting ethics		Ec_1A_W09—C-3T-A-7M-1, M-4S-1, S-2, S-3

Zamierzone efekty kształcenia - umiejętności

Zamierzone efekty kształceniaOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_D6/01_U01
The student can use the knowledge to perform tasks and solve problems in the field of organization of accounting in economic units		Ec_1A_U01, Ec_1A_U02, Ec_1A_U05, Ec_1A_U06, Ec_1A_U10, Ec_1A_U03—C-1, C-2, C-3T-A-2, T-A-1, T-A-4, T-A-5, T-A-6, T-A-7, T-A-3M-4, M-2S-1, S-2, S-3

Zamierzone efekty kształcenia - inne kompetencje społeczne i personalne

Zamierzone efekty kształceniaOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
Ec_1A_D6/01_K01
The student has the ability to work to solve the problems analyzed during the classes		Ec_1A_K01—C-1, C-2, C-3T-A-2, T-A-1, T-A-4, T-A-5, T-A-6, T-A-7, T-A-3M-3, M-4, M-2S-1, S-2, S-3

Kryterium oceny - wiedza

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/01_W01
The student knows the essence, scope and tools of accounting organization		2,0The student does not know the nature, scope and tools of accounting organization
3,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 60%
3,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 70%
4,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 80%
4,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 90%
5,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 95%
Ec_1A_D6/01_W02
The student knows the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting		2,0The student does not know the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works.
3,0The student basically knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works
3,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 70%.
4,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 80%.
4,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 90%.
5,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 95%.
Ec_1A_D6/01_W03
The student knows the general principles of accounting ethics		2,0The student does not know the rules of accounting ethics
3,0The student knows some rules of accounting ethics
3,5The student knows and characterizes some rules of accounting ethics
4,0The student knows all and characterizes some rules of accounting ethics
4,5The student knows and characterizes all the principles of ethics in accounting
5,0The student knows and characterizes all the principles of ethics in accounting. He refers them to the regulation of the balance sheet law

Kryterium oceny - umiejętności

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/01_U01
The student can use the knowledge to perform tasks and solve problems in the field of organization of accounting in economic units		2,0The student is not able to use the knowledge to perform tasks and solve problems in the field of accountancy organization
3,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 60%
3,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 70%
4,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 80%
4,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 90%
5,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 95%

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/01_K01
The student has the ability to work to solve the problems analyzed during the classes		2,0The student is not capable of solving of problems analyzed during the course
3,0The student has the ability of work to solve problems analyzed during the class
3,5The student has the ability to solve issues carried out during classes, but the proposed solutions are not always correct
4,0The student has the ability to solve issues carried out during classes, but the proposed solutions are usually correct
4,5The student has the ability to solve issues carried out during classes, the proposed solutions are correct
5,0The student has the ability to solve the issues analyzed in the course of classes, the proposed solutions are correct. Can justify the choice of the solution applied to a given problem, carry out the assessment of the results and indicate other possibilities

Literatura podstawowa

  1. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th

Literatura dodatkowa

  1. 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

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Preparation for classes4
A-A-2Participation in classes15
A-A-3Preparing to pass the final test6
25
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/01_W01The student knows the essence, scope and tools of accounting organization
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W01He / she knows and understands at an advanced level the issues in the field of economics and finance, their place in the social sciences system and connections with other scientific disciplines
Ec_1A_W02He / she knows and understands at an advanced level the forms of social institutions (public, cultural, political, legal, economic) and their structures
Ec_1A_W11He / she knows and understands at an advanced level the principles of accounting and the financial system and its impact on the functioning of the economy
Cel przedmiotuC-1Getting to know the essence, the scope and tools of organization of accounting in business units
Treści programoweT-A-1The essence, scope and principles of accounting organization, accounting organization tools
Metody nauczaniaM-1Information lecture
M-3Conversational lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the nature, scope and tools of accounting organization
3,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 60%
3,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 70%
4,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 80%
4,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 90%
5,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/01_W02The student knows the accounting policies, principles of organization of documentation and organization of accounting ledgers, as well as organization of inventory and reporting
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W01He / she knows and understands at an advanced level the issues in the field of economics and finance, their place in the social sciences system and connections with other scientific disciplines
Ec_1A_W04He / she knows and understands at an advanced level the types of social ties, their impact on the economy and the regularities that govern them
Ec_1A_W06He / she knows and understands at an advanced level the methods and tools (including IT) of obtaining, processing and presenting data on socio-economic phenomena and processes
Ec_1A_W11He / she knows and understands at an advanced level the principles of accounting and the financial system and its impact on the functioning of the economy
Cel przedmiotuC-2Getting to know the rules of organization of various aspects of accounting in economic entities
Treści programoweT-A-2Organization of accounting and the balance sheet law
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-3Documentation of accounting policies
Metody nauczaniaM-1Information lecture
M-3Conversational lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works.
3,0The student basically knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works
3,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 70%.
4,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 80%.
4,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 90%.
5,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 95%.
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/01_W03The student knows the general principles of accounting ethics
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W09He / she knows and understands at an advanced level the principles and ethical and moral standards that should be followed in business activity
Cel przedmiotuC-3Getting to know the general principles of ethics in accounting
Treści programoweT-A-7Organization of financial reporting. Professional ethics
Metody nauczaniaM-1Information lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the rules of accounting ethics
3,0The student knows some rules of accounting ethics
3,5The student knows and characterizes some rules of accounting ethics
4,0The student knows all and characterizes some rules of accounting ethics
4,5The student knows and characterizes all the principles of ethics in accounting
5,0The student knows and characterizes all the principles of ethics in accounting. He refers them to the regulation of the balance sheet law
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/01_U01The student can use the knowledge to perform tasks and solve problems in the field of organization of accounting in economic units
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U01He / she can use the possessed scientific knowledge to interpret socio-economic phenomena
Ec_1A_U02He / she can apply the possessed theoretical knowledge, properly selecting data, methods and tools, to formulate and solve unusual and complex problems related to socio-economic processes and phenomena, and to solve tasks in conditions that are not fully predictable
Ec_1A_U05He / she is able to correctly use the norms and legal and organisational rules in order to solve a specific task in the field of economics and finance
Ec_1A_U06He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Ec_1A_U10He / she can use the acquired knowledge to resolve dilemmas that arise in professional work
Ec_1A_U03He / she can plan and organise individual work and cooperate with other people as part of team activities
Cel przedmiotuC-1Getting to know the essence, the scope and tools of organization of accounting in business units
C-2Getting to know the rules of organization of various aspects of accounting in economic entities
C-3Getting to know the general principles of ethics in accounting
Treści programoweT-A-2Organization of accounting and the balance sheet law
T-A-1The essence, scope and principles of accounting organization, accounting organization tools
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-3Documentation of accounting policies
Metody nauczaniaM-4Problem-based exercises
M-2Problem-based lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to use the knowledge to perform tasks and solve problems in the field of accountancy organization
3,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 60%
3,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 70%
4,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 80%
4,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 90%
5,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/01_K01The student has the ability to work to solve the problems analyzed during the classes
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K01He / she is ready to define priorities for the implementation of tasks set by himself / herself or others
Cel przedmiotuC-1Getting to know the essence, the scope and tools of organization of accounting in business units
C-2Getting to know the rules of organization of various aspects of accounting in economic entities
C-3Getting to know the general principles of ethics in accounting
Treści programoweT-A-2Organization of accounting and the balance sheet law
T-A-1The essence, scope and principles of accounting organization, accounting organization tools
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-3Documentation of accounting policies
Metody nauczaniaM-3Conversational lecture
M-4Problem-based exercises
M-2Problem-based lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student is not capable of solving of problems analyzed during the course
3,0The student has the ability of work to solve problems analyzed during the class
3,5The student has the ability to solve issues carried out during classes, but the proposed solutions are not always correct
4,0The student has the ability to solve issues carried out during classes, but the proposed solutions are usually correct
4,5The student has the ability to solve issues carried out during classes, the proposed solutions are correct
5,0The student has the ability to solve the issues analyzed in the course of classes, the proposed solutions are correct. Can justify the choice of the solution applied to a given problem, carry out the assessment of the results and indicate other possibilities