Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Sylabus przedmiotu Financial Reporting:

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 Financial Reporting
Specjalność Accounting and Finance in Economic Entities
Jednostka prowadząca Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>
Inni nauczyciele Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl>
ECTS (planowane) 4,0 ECTS (formy) 4,0
Forma zaliczenia egzamin Język polski
Blok obieralny — Grupa obieralna —

Formy dydaktyczne

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

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of the 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-2Acquire the ability to identify key reporting elements depending on the specifics of the business unit
C-3Acquiring the ability to prepare elements of the financial statement

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
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
laboratoria
A-L-1Participation in classes35
A-L-2Preparation for laboratory classes18
A-L-3Preparation for tests22
75
wykłady
A-W-1Preparation for lectures2
A-W-2Participation in lectures15
A-W-3Preparing to pass the exam6
A-W-4Exam2
25

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Conversational lecture
M-3Case study
M-4Laboratory classes

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Possible written or oral forming evaluation during the semester
S-2Ocena podsumowująca: Verification of knowledge and abilities during laboratory classes
S-3Ocena podsumowująca: Students' activity during classes

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_D6/03_W01
The student knows the scope of the financial statements and the rules for preparing individual elements of the report		Ec_1A_W01, Ec_1A_W06, Ec_1A_W08, Ec_1A_W11—C-1T-L-2, T-L-3, T-L-6, T-L-7, T-W-3, T-W-7, T-W-1, T-W-4, T-L-1, T-W-5, T-W-2, T-W-6, T-L-8, T-L-5M-1, M-2, M-3, M-4S-1, S-2, S-3
Ec_1A_D6/03_W02
The student knows the rules for determining the value of individual items of financial statements		Ec_1A_W01, Ec_1A_W06, Ec_1A_W11—C-1T-L-2, T-L-3, T-L-6, T-L-7, T-L-1, T-L-5, T-L-8M-1, M-2, M-3, 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_D6/03_U01
The student is able to prepare elements of the financial statements of the business unit		Ec_1A_U06, Ec_1A_U11, Ec_1A_U03—C-3, C-2T-W-6, T-W-2, T-W-3, T-W-4, T-W-5, T-L-6, T-W-1, T-L-7, T-W-7, T-L-3, T-L-1, T-L-8, T-L-2, T-L-5M-1, M-2, M-4, M-3S-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_D6/03_K01
The student has the ability to work to solve the problems analyzed during the classes		Ec_1A_K01, Ec_1A_K05—C-1, C-3, C-2T-W-6, T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-7M-2, M-4S-1, S-3

Kryterium oceny - wiedza

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/03_W01
The student knows the scope of the financial statements and the rules for preparing individual elements of the report		2,0The student does not know the basic components of financial statements
3,0The student knows the scope of the financial statements and the principles of preparing individual elements of the report to a basic extent
3,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 70%
4,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 80%
4,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 90%
5,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 95%
Ec_1A_D6/03_W02
The student knows the rules for determining the value of individual items of financial statements		2,0The student does not know the rules for determining the value of individual elements of financial statements
3,0The student knows the basic principles of determining the value of individual elements of financial statements
3,5The student can independently determine selected partial values of the financial statements
4,0The student can independently determine and compare selected partial values of the financial statements
4,5The student can independently choose the right tools to determine and analyze specific values of the financial statements
5,0Student is able to select and apply tools for the determination and analysis of all partial and synthetic elements of the financial report

Kryterium oceny - umiejętności

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/03_U01
The student is able to prepare elements of the financial statements of the business unit		2,0The student can not create components of the annual closure of an enterprise
3,0The student is able to prepare elements of the financial statements of an economic entity in at least 60%
3,5The student is able to prepare elements of the financial statements of an economic entity in at least 70%
4,0The student is able to prepare elements of the financial statements of an economic entity in at least 80%
4,5The student is able to prepare elements of the financial statements of an economic entity in at least 90%
5,0The student is able to prepare elements of the financial statements of an economic entity in at least 95%

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/03_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. 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

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

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 - laboratoria

KODForma aktywnościGodziny
A-L-1Participation in classes35
A-L-2Preparation for laboratory classes18
A-L-3Preparation for tests22
75
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Preparation for lectures2
A-W-2Participation in lectures15
A-W-3Preparing to pass the exam6
A-W-4Exam2
25
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/03_W01The student knows 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 the issues in the field of economics and finance, their place in the social sciences system and connections with other scientific disciplines
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_W08He / she knows and understands at an advanced level the norms and legal and organisational rules that determine the functioning of economic entities and social institutions, their nature and methods of operation
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 principles of preparing the basic elements of financial statement according to the Accounting Act
Treści programoweT-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
T-W-3Profit and loss account
T-W-7Management commentary
T-W-1Formal and organizational requirements of annual financial reporting
T-W-4Additional information
T-L-1Introduction to reporting
T-W-5Cash flow statement
T-W-2Balance sheet as the basis for the annual financial statements
T-W-6Statement of changes in equity
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-2Conversational lecture
M-3Case study
M-4Laboratory classes
Sposób ocenyS-1Ocena formująca: Possible written or oral forming evaluation during the semester
S-2Ocena podsumowująca: Verification of knowledge and abilities during laboratory classes
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the basic components of financial statements
3,0The student knows the scope of the financial statements and the principles of preparing individual elements of the report to a basic extent
3,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 70%
4,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 80%
4,5The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 90%
5,0The student knows the scope of financial statements and the principles of preparing individual elements of the report in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/03_W02The student knows 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 the issues in the field of economics and finance, their place in the social sciences system and connections with other scientific disciplines
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-1Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act
Treści programoweT-L-2Preparing the balance sheet of a business unit
T-L-3Preparation of the profit and loss account
T-L-6Preparing a cash flow statement
T-L-7Preparing a statement of changes in equity (fund)
T-L-1Introduction to reporting
T-L-5Preparing the additional information
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity
Metody nauczaniaM-1Information lecture
M-2Conversational lecture
M-3Case study
M-4Laboratory classes
Sposób ocenyS-1Ocena formująca: Possible written or oral forming evaluation during the semester
S-2Ocena podsumowująca: Verification of knowledge and abilities during laboratory classes
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the rules for determining the value of individual elements of financial statements
3,0The student knows the basic principles of determining the value of individual elements of financial statements
3,5The student can independently determine selected partial values of the financial statements
4,0The student can independently determine and compare selected partial values of the financial statements
4,5The student can independently choose the right tools to determine and analyze specific values of the financial statements
5,0Student is able to select and apply tools for the determination and analysis of all partial and synthetic elements of the financial report
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/03_U01The student is able to prepare elements of the financial statements of the business unit
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U06He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Ec_1A_U11He / she can analyse the indicated solutions to specific problems and propose appropriate solutions in this regard
Ec_1A_U03He / she can plan and organise individual work and cooperate with other people as part of team activities
Cel przedmiotuC-3Acquiring the ability to prepare elements of the financial statement
C-2Acquire the ability to identify key reporting elements depending on the specifics of the business unit
Treści programoweT-W-6Statement of changes in equity
T-W-2Balance sheet as the basis for the annual financial statements
T-W-3Profit and loss account
T-W-4Additional information
T-W-5Cash flow statement
T-L-6Preparing a cash flow statement
T-W-1Formal and organizational requirements of annual financial reporting
T-L-7Preparing a statement of changes in equity (fund)
T-W-7Management commentary
T-L-3Preparation of the profit and loss account
T-L-1Introduction to reporting
T-L-8Preparing the balance sheet and profit and loss account of a micro and small entity
T-L-2Preparing the balance sheet of a business unit
T-L-5Preparing the additional information
Metody nauczaniaM-1Information lecture
M-2Conversational lecture
M-4Laboratory classes
M-3Case study
Sposób ocenyS-1Ocena formująca: Possible written or oral forming evaluation during the semester
S-2Ocena podsumowująca: Verification of knowledge and abilities during laboratory classes
S-3Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student can not create components of the annual closure of an enterprise
3,0The student is able to prepare elements of the financial statements of an economic entity in at least 60%
3,5The student is able to prepare elements of the financial statements of an economic entity in at least 70%
4,0The student is able to prepare elements of the financial statements of an economic entity in at least 80%
4,5The student is able to prepare elements of the financial statements of an economic entity in at least 90%
5,0The student is able to prepare elements of the financial statements of an economic entity in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/03_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
Ec_1A_K05He / she is ready to take into account the aspects of sustainable development in his / her activities
Cel przedmiotuC-1Getting to know the principles of preparing the basic elements of financial statement according to the Accounting Act
C-3Acquiring the ability to prepare elements of the financial statement
C-2Acquire the ability to identify key reporting elements depending on the specifics of the business unit
Treści programoweT-W-6Statement of changes in equity
T-W-1Formal and organizational requirements of annual financial reporting
T-W-2Balance sheet as the basis for the annual financial statements
T-W-3Profit and loss account
T-W-4Additional information
T-W-5Cash flow statement
T-W-7Management commentary
Metody nauczaniaM-2Conversational lecture
M-4Laboratory classes
Sposób ocenyS-1Ocena formująca: Possible written or oral forming evaluation during the semester
S-3Ocena podsumowująca: Students' activity during classes
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