Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Sylabus przedmiotu Financial accounting firms:

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 accounting firms
Specjalność przedmiot wspólny
Jednostka prowadząca Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>
Inni nauczyciele Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
ECTS (planowane) 4,0 ECTS (formy) 4,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny — Grupa obieralna —

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW3 20 1,60,50zaliczenie
ćwiczenia audytoryjneA3 30 2,40,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of the basics of accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
C-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Detailed records regarding fixed assets7
T-A-2Records of cash and bank loans2
T-A-3Records of settlements for remuneration4
T-A-4Test 12
T-A-5Detailed records in the field of other settlements and claims3
T-A-6Records of materials4
T-A-7Costs and cost calculation4
T-A-8Records of finished products2
T-A-9Test 22
30
wykłady
T-W-1General accounting principles1
T-W-2Detailed rules for recording fixed assets4
T-W-3Records of cash and bank loans2
T-W-4Records of settlements and claims4
T-W-5Records of materials3
T-W-6Costs and costs calculation3
T-W-7Records of finished products2
T-W-8Colloquium1
20

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in the classes30
A-A-2Preparation for classes, including solving problem tasks10
A-A-3Preparing to pass the test20
60
wykłady
A-W-1Participation in lectures20
A-W-2Preparation for lectures7
A-W-3Preparing to pass the colloquium13
40

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 formująca: Analysis of cases in the field of solving problems independently by students
S-3Ocena podsumowująca: Written test including theoretical questions and tasks to be solved
S-4Ocena 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_C13_W01
The student knows and understands the general accounting principles		Ec_1A_W01, Ec_1A_W08, Ec_1A_W05, Ec_1A_W06—C-1T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7M-3, M-4, M-1S-1, S-2, S-3, S-4
Ec_1A_C13_W02
The student knows and understands the detailed rules of economic records in the field of property and capital, revenues and costs		Ec_1A_W03, Ec_1A_W01, Ec_1A_W05, Ec_1A_W06, Ec_1A_W08—C-1T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-2, M-4, M-1S-1, S-2, S-3, S-4

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_C13_U01
The student is able to refer general accounting principles to solve problem tasks in the field of detailed records		Ec_1A_U10, Ec_1A_U01, Ec_1A_U09, Ec_1A_U05, Ec_1A_U03, Ec_1A_U04—C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-4S-1, S-2, S-3, S-4
Ec_1A_C13_U02
The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations		Ec_1A_U04, Ec_1A_U10, Ec_1A_U05, Ec_1A_U01, Ec_1A_U03, Ec_1A_U09—C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-4, M-2S-1, S-2, S-3, S-4

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_C13_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_K05, Ec_1A_K02—C-1, C-2T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-1, M-2, M-4S-1, S-2, S-3, S-4

Kryterium oceny - wiedza

Efekt kształceniaOcenaKryterium oceny
Ec_1A_C13_W01
The student knows and understands the general accounting principles		2,0The student does not know and does not understand any accounting principles.
3,0The student knows and understands some accounting principles.
3,5The student knows and understands, and characterizes some accounting principles.
4,0The student knows and understands all and characterizes some accounting principles.
4,5The student knows and understands and characterizes all accounting principles.
5,0The student knows and understands, and characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
Ec_1A_C13_W02
The student knows and understands the detailed rules of economic records in the field of property and capital, revenues and costs		2,0The student does not know and does not understand the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
3,0The student basically knows and understand the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
3,5The student knows and understand the detailed rules of economic records in the field of property and capital and in the basic scope of the principle of revenue and cost accounting and determining the financial result.
4,0The student knows and understand the detailed rules of business records in the field of property and capital, revenues and costs and in the basic scope of the principle of recording the determination of the financial result.
4,5The student knows and understand the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
5,0The student knows and understand the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result. Has the knowledge to justify the solution adopted to the problem issues in the field of the records.

Kryterium oceny - umiejętności

Efekt kształceniaOcenaKryterium oceny
Ec_1A_C13_U01
The student is able to refer general accounting principles to solve problem tasks in the field of detailed records		2,0The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
3,0Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
3,5Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
4,0The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
4,5The student is able to refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation.
5,0The student can refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation and provide possible options.
Ec_1A_C13_U02
The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations		2,0The student is not able to include in the account books detailed business operations regarding business processes taking place in the enterprise, including balance sheet and resultant operations.
3,0The student is able to help or partially include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations.
3,5The student is able to independently include in the account books detailed economic operations regarding business processes taking place in the enterprise in the scope of balance sheet operations and with the help or partly in the scope of outcome operations.
4,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations.
4,5The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific registry solution, he can refer to legal regulations.
5,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific solution in the field of records, he can refer to legal regulations and indicate possible other possibilities and circumstances of their application.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt kształceniaOcenaKryterium oceny
Ec_1A_C13_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. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial and Managerial Accounting, Wiley, 2018
  2. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th Edition
  3. Wood F., Sangster A., Business Accounting 1, Pearson, 2018

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-1Detailed records regarding fixed assets7
T-A-2Records of cash and bank loans2
T-A-3Records of settlements for remuneration4
T-A-4Test 12
T-A-5Detailed records in the field of other settlements and claims3
T-A-6Records of materials4
T-A-7Costs and cost calculation4
T-A-8Records of finished products2
T-A-9Test 22
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1General accounting principles1
T-W-2Detailed rules for recording fixed assets4
T-W-3Records of cash and bank loans2
T-W-4Records of settlements and claims4
T-W-5Records of materials3
T-W-6Costs and costs calculation3
T-W-7Records of finished products2
T-W-8Colloquium1
20

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in the classes30
A-A-2Preparation for classes, including solving problem tasks10
A-A-3Preparing to pass the test20
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Participation in lectures20
A-W-2Preparation for lectures7
A-W-3Preparing to pass the colloquium13
40
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_C13_W01The student knows and understands the general accounting principles
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_W08He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of 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-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
Metody nauczaniaM-3Conversational lecture
M-4Problem-based exercises
M-1Information lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of cases in the field of solving problems independently by students
S-3Ocena podsumowująca: Written test including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand any accounting principles.
3,0The student knows and understands some accounting principles.
3,5The student knows and understands, and characterizes some accounting principles.
4,0The student knows and understands all and characterizes some accounting principles.
4,5The student knows and understands and characterizes all accounting principles.
5,0The student knows and understands, and characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_C13_W02The student knows and understands the detailed rules of economic records in the field of property and capital, revenues and costs
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W03He / she knows and understands the research methodology in the field of economics and finance at an advanced level
Ec_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_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 detailed principles of recording assets and liabilities as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
T-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-3Conversational lecture
M-2Problem-based lecture
M-4Problem-based exercises
M-1Information lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of cases in the field of solving problems independently by students
S-3Ocena podsumowująca: Written test including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know and does not understand the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
3,0The student basically knows and understand the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
3,5The student knows and understand the detailed rules of economic records in the field of property and capital and in the basic scope of the principle of revenue and cost accounting and determining the financial result.
4,0The student knows and understand the detailed rules of business records in the field of property and capital, revenues and costs and in the basic scope of the principle of recording the determination of the financial result.
4,5The student knows and understand the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
5,0The student knows and understand the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result. Has the knowledge to justify the solution adopted to the problem issues in the field of the records.
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_C13_U01The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U10He / she is able to independently plan and implement his / her own lifelong learning
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
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
Cel przedmiotuC-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
T-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-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 formująca: Analysis of cases in the field of solving problems independently by students
S-3Ocena podsumowująca: Written test including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
3,0Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
3,5Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
4,0The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
4,5The student is able to refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation.
5,0The student can refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation and provide possible options.
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_C13_U02The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations
Odniesienie do efektów kształcenia dla kierunku studiówEc_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_U10He / she is able to independently plan and implement his / her own lifelong learning
Ec_1A_U05He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
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_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_U09He / she is able to plan and organise individual work and cooperate with other people as part of team activities
Cel przedmiotuC-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
T-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
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 formująca: Analysis of cases in the field of solving problems independently by students
S-3Ocena podsumowująca: Written test including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to include in the account books detailed business operations regarding business processes taking place in the enterprise, including balance sheet and resultant operations.
3,0The student is able to help or partially include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations.
3,5The student is able to independently include in the account books detailed economic operations regarding business processes taking place in the enterprise in the scope of balance sheet operations and with the help or partly in the scope of outcome operations.
4,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations.
4,5The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific registry solution, he can refer to legal regulations.
5,0The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific solution in the field of records, he can refer to legal regulations and indicate possible other possibilities and circumstances of their application.
PoleKODZnaczenie kodu
Zamierzone efekty kształceniaEc_1A_C13_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_K05He / she is ready to show openness to the world and understanding for different cultures
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
Cel przedmiotuC-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
C-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programoweT-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-3Conversational lecture
M-1Information lecture
M-2Problem-based 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 formująca: Analysis of cases in the field of solving problems independently by students
S-3Ocena podsumowująca: Written test including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity 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