Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Sylabus przedmiotu Computer 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 Computer 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 Bożena Nadolna <Bozena.Nadolna@zut.edu.pl>
ECTS (planowane) 2,0 ECTS (formy) 2,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny — Grupa obieralna —

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
laboratoriaL6 30 2,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1knowledge of financial accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems
C-2Preparing students to operate a selected financial and accounting program

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
laboratoria
T-L-1Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.1
T-L-2Entering the chart of accounts into the financial and accounting system5
T-L-3Entering the opening balance to the financial and accounting system2
T-L-4Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents1
T-L-5Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents10
T-L-6Settlement of accounts2
T-L-7Viewing data entered into the system. A multi-criteria choice of data.1
T-L-8Creating result sets. Create a journal and a trail balance for any time period1
T-L-9Creating a balance sheet and profit and loss account based on data entered into the system4
T-L-10A bookkeeping records summary and closing of the books at the end of an accounting period1
T-L-11Pass of the course2
30

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
laboratoria
A-L-1Participation in laboratory classes30
A-L-2Preparation for classes20
50

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1explanation
M-2case method
M-3laboratory classes

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: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory 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_D6/06_W01
The student knows and understands the principles of handling the selected financial and accounting program		Ec_1A_W01, Ec_1A_W07, Ec_1A_W05, Ec_1A_W06—C-1T-L-2, T-L-3, T-L-4, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-1, T-L-5M-1, M-2, M-3S-2, S-1

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_D6/06_U01
The student can handle a selected financial and accounting system		Ec_1A_U10, Ec_1A_U03, Ec_1A_U04, Ec_1A_U01, Ec_1A_U09, Ec_1A_U05—C-2T-L-2, T-L-3, T-L-4, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-1, T-L-5M-1, M-2S-2, S-3, S-1

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_D6/06_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_K04, Ec_1A_K03, Ec_1A_K02, Ec_1A_K05—C-1, C-2T-L-2, T-L-3, T-L-4, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-1, T-L-5M-1, M-2S-2, S-3, S-1

Kryterium oceny - wiedza

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/06_W01
The student knows and understands the principles of handling the selected financial and accounting program		2,0The student does not know and does not understand the operating principles of the selected financial and accounting system
3,0The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
3,5The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments,
4,0The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
4,5The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
5,0The student knows and understands very good how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports

Kryterium oceny - umiejętności

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/06_U01
The student can handle a selected financial and accounting system		2,0The student is not able to handle the selected financial and accounting system
3,0The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
3,5The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments
4,0The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
4,5The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
5,0The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt kształceniaOcenaKryterium oceny
Ec_1A_D6/06_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. Polish Accounting Act, Dz.U. 2021 poz. 217, 2021
  2. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th

Literatura dodatkowa

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

Treści programowe - laboratoria

KODTreść programowaGodziny
T-L-1Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.1
T-L-2Entering the chart of accounts into the financial and accounting system5
T-L-3Entering the opening balance to the financial and accounting system2
T-L-4Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents1
T-L-5Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents10
T-L-6Settlement of accounts2
T-L-7Viewing data entered into the system. A multi-criteria choice of data.1
T-L-8Creating result sets. Create a journal and a trail balance for any time period1
T-L-9Creating a balance sheet and profit and loss account based on data entered into the system4
T-L-10A bookkeeping records summary and closing of the books at the end of an accounting period1
T-L-11Pass of the course2
30

Formy aktywności - laboratoria

KODForma aktywnościGodziny
A-L-1Participation in laboratory classes30
A-L-2Preparation for classes20
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/06_W01The student knows and understands the principles of handling the selected financial and accounting program
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
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
Cel przedmiotuC-1To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems
Treści programoweT-L-2Entering the chart of accounts into the financial and accounting system
T-L-3Entering the opening balance to the financial and accounting system
T-L-4Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents
T-L-6Settlement of accounts
T-L-7Viewing data entered into the system. A multi-criteria choice of data.
T-L-8Creating result sets. Create a journal and a trail balance for any time period
T-L-9Creating a balance sheet and profit and loss account based on data entered into the system
T-L-10A bookkeeping records summary and closing of the books at the end of an accounting period
T-L-1Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.
T-L-5Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents
Metody nauczaniaM-1explanation
M-2case method
M-3laboratory classes
Sposób ocenyS-2Ocena podsumowująca: Activity during classes
S-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand the operating principles of the selected financial and accounting system
3,0The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
3,5The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments,
4,0The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
4,5The student knows and understands how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
5,0The student knows and understands very good how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/06_U01The student can handle a selected financial and accounting system
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U10He / she is able to independently plan and implement his / her own lifelong learning
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_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_U09He / she is able to plan and organise individual work and cooperate with other people as part of team activities
Ec_1A_U05He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
Cel przedmiotuC-2Preparing students to operate a selected financial and accounting program
Treści programoweT-L-2Entering the chart of accounts into the financial and accounting system
T-L-3Entering the opening balance to the financial and accounting system
T-L-4Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents
T-L-6Settlement of accounts
T-L-7Viewing data entered into the system. A multi-criteria choice of data.
T-L-8Creating result sets. Create a journal and a trail balance for any time period
T-L-9Creating a balance sheet and profit and loss account based on data entered into the system
T-L-10A bookkeeping records summary and closing of the books at the end of an accounting period
T-L-1Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.
T-L-5Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents
Metody nauczaniaM-1explanation
M-2case method
Sposób ocenyS-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory classes
S-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to handle the selected financial and accounting system
3,0The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
3,5The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments
4,0The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
4,5The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
5,0The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_D6/06_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_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_K03He / she is ready to think and act in an entrepreneurial way
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_K05He / she is ready to show openness to the world and understanding for different cultures
Cel przedmiotuC-1To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems
C-2Preparing students to operate a selected financial and accounting program
Treści programoweT-L-2Entering the chart of accounts into the financial and accounting system
T-L-3Entering the opening balance to the financial and accounting system
T-L-4Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents
T-L-6Settlement of accounts
T-L-7Viewing data entered into the system. A multi-criteria choice of data.
T-L-8Creating result sets. Create a journal and a trail balance for any time period
T-L-9Creating a balance sheet and profit and loss account based on data entered into the system
T-L-10A bookkeeping records summary and closing of the books at the end of an accounting period
T-L-1Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.
T-L-5Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents
Metody nauczaniaM-1explanation
M-2case method
Sposób ocenyS-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory classes
S-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during 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