Wydział Ekonomiczny - Economics 28.09.2023 transfer (S1)
specjalność: Property Valuation and Real Estate Transactions
Sylabus przedmiotu Accountancy of public finance sector entities:
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 | Accountancy of public finance sector entities | ||
| Specjalność | Accounting and Finance in Economic Entities | ||
| Jednostka prowadząca | Katedra Ekonomii, Finansów i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Marzena Rydzewska <mrydzewska@zut.edu.pl> | ||
| Inni nauczyciele | |||
| ECTS (planowane) | 3,0 | ECTS (formy) | 3,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of accounting basics |
| W-2 | Knowledge of issues related to publicfinance and the financial economy ofpublic finance sector entities |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | Getting students acquainted with thespecifics of accounting units of the publicfinance sector |
| C-2 | Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances |
| C-3 | Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | Analysis of specific accounting rules of public finance sector entities (JSFP). Construction of the company chart of accounts for the budgets of territorial self-government units with reporting of those undertakings | 2 |
| T-A-2 | Preparation of the balance sheeton the implementation of the territorial self-government unit's budget | 2 |
| T-A-3 | Recording of budget revenue and expenditure and revenue and expenditure. Accounting determination of the result of TSU budget executionn | 6 |
| T-A-4 | Test no 1 | 1 |
| T-A-5 | Construction of the company chart of accounts for budget units and establishments inconnection with reporting of those undertakings | 1 |
| T-A-6 | Accounting for revenues and expenditures, and of clearing and settlement in budgetary units | 4 |
| T-A-7 | Revenue and cost records and determination of financial result in budgetary units | 6 |
| T-A-8 | Records of tangible and intangible fixed assets and inventories | 2 |
| T-A-9 | Preparation of the annual accountsof the budgetary authority | 4 |
| T-A-10 | Drawing up of the accounts - selected items | 1 |
| T-A-11 | Test no 2 | 1 |
| 30 | ||
| wykłady | ||
| T-W-1 | Characteristics of accountingunits of the public finance sector (essence, principles, functions, scope, the subject and subject matter as wellas accounting regulations of the JSFP) | 2 |
| T-W-2 | Accounting of territorial self-government units budgets | 2 |
| T-W-3 | Special rules for valuation and inventory of assets in budgetary entities and local government budgetary entities | 1 |
| T-W-4 | Documenting and recording revenues, expenses and settlements in budget units and local government budget institutions | 1 |
| T-W-5 | Rules of recognition of costs andrevenues in the books of accounts of units and self-government plants the budget. Commitment of expenditure and costs - accounting treatment | 2 |
| T-W-6 | Financial and budgetary reporting of the JSFP | 1 |
| T-W-7 | Test | 1 |
| 10 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Participation in exercises | 30 |
| A-A-2 | Preparation for classes, including literature review and problem-solving | 15 |
| A-A-3 | Getting ready to pass the exercises | 5 |
| 50 | ||
| wykłady | ||
| A-W-1 | Attendance at lectures | 10 |
| A-W-2 | Reading recommended literature. Preparation to pass | 15 |
| 25 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | informational lecture with the use of multimedia techniques |
| M-2 | explanations and explanations |
| M-3 | problem lecture |
| M-4 | physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses |
| S-2 | Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations |
| S-3 | Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises). |
| S-4 | Ocena podsumowująca: Test knowledge and skills |
Zamierzone efekty kształcenia - wiedza
| Zamierzone efekty kształcenia | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| Ec_1A_D6/07_W01 The student knows and understands the principles of documentation, valuation, recording and presentation of information on budget implementation by local government units | Ec_1A_W05, Ec_1A_W01, Ec_1A_W04, Ec_1A_W08 | — | C-2, C-3, C-1 | T-W-7, T-W-6, T-A-10, T-A-1, T-A-2, T-A-3, T-W-1, T-W-2 | M-1, M-2, M-3, M-4 | S-1, S-2, S-3, S-4 |
| Ec_1A_D6/07_W03 The student explains how to obtain information about economic processes taking place inselected JSFPs | Ec_1A_W01, Ec_1A_W08, Ec_1A_W04, Ec_1A_W05 | — | C-2, C-3, C-1 | T-W-1, T-W-7, T-W-3, T-A-5, T-A-7, T-A-9, T-A-10, T-A-6, T-A-8, T-W-4, T-W-5, T-W-6 | M-1, M-2, M-3, M-4 | S-1, S-2, S-3, S-4 |
Zamierzone efekty kształcenia - umiejętności
| Zamierzone efekty kształcenia | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| Ec_1A_D6/07_U01 The student solves accounting and reporting problems occurring in JSFP | Ec_1A_U02, Ec_1A_U05, Ec_1A_U04, Ec_1A_U01 | — | C-2, C-3, C-1 | T-W-4, T-W-6, T-W-2, T-W-3, T-W-5, T-W-1, T-A-1, T-A-5, T-A-2, T-A-11, T-A-7, T-A-9, T-A-10, T-A-4, T-A-6, T-A-8, T-A-3 | M-1, M-2, M-3, M-4 | S-1, S-2, S-3, S-4 |
Zamierzone efekty kształcenia - inne kompetencje społeczne i personalne
| Zamierzone efekty kształcenia | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| Ec_1A_D6/07_K01 The student is ready to perform professional roles responsibly, is aware of the importance of financial and accounting information for the assessment of the functioning of units of the public sector public finances | Ec_1A_K04, Ec_1A_K01 | — | C-2, C-3, C-1 | T-W-7, T-A-1, T-A-5, T-A-2, T-A-11, T-A-7, T-A-9, T-A-10, T-A-4, T-A-6, T-A-8, T-A-3, T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6 | M-3, M-4, M-2, M-1 | S-1, S-2, S-3, S-4 |
Kryterium oceny - wiedza
| Efekt kształcenia | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_D6/07_W01 The student knows and understands the principles of documentation, valuation, recording and presentation of information on budget implementation by local government units | 2,0 | The student do not know the principles of recording economic operations concerning the budget of territorial self-government units and the way of presenting the balance sheet from the execution of a budget of a territorial self-government unitt |
| 3,0 | The student knows general rules of recording of some economic operations concerning processes of execution of the budget of territorial self-government units and he knows the general structure of the balance sheet of execution of the budget of territorial self-government units to a sufficient degree | |
| 3,5 | The student knows general rules of recording of some economic operations concerning processes of execution of the budget of territorial self-government units and knows the general structure of the balance sheet of execution of the budget of territorial self-government units to a more than satisfactory degree | |
| 4,0 | he student knows general rules of recording economic operations concerning processes of execution of the budget of territorial self-government units and knows the general structure of the balance sheet of execution of the budget of territorial self-government units to a good degree | |
| 4,5 | The student knows general rules of recording economic operations concerning processes of execution of the budget of territorial self-government units and knows the general structure of the balance sheet of execution of the budget of territorial self-government units in a more than good degree | |
| 5,0 | The student knows general rules of recording economic operations concerning processes of execution of a budget of territorial self-government units and knows a general structure of a balance sheet of execution of a budget of territorial self-government units in a very good degree | |
| Ec_1A_D6/07_W03 The student explains how to obtain information about economic processes taking place inselected JSFPs | 2,0 | The student does not know the ways, methods and tools for obtaining information on the course of phenomena that are the subject of the JSFP accounting |
| 3,0 | The student knows and explains the manner and method of obtaining and presenting information on the course of phenomena that are the subject of the JSFP accounting to a sufficient degree | |
| 3,5 | The student knows and explains the manner and method of obtaining and presenting information on the course of phenomena that are the subject of the JSFP accounting to a more than sufficient degree | |
| 4,0 | The student knows and explains the way and method of obtaining and presenting information on the course of phenomena that are the subject of the JSFP accounting to a good degree | |
| 4,5 | The student knows and explains the way and method of obtaining and presenting information on the course of phenomena that are the subject of the JSFP accounting to a more than good degree | |
| 5,0 | The student knows and explains the manner and method of obtaining and presenting information on the course of phenomena constituting the subject of the JSFP accounting to a very good degree |
Kryterium oceny - umiejętności
| Efekt kształcenia | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_D6/07_U01 The student solves accounting and reporting problems occurring in JSFP | 2,0 | The student is not able to group and include in accounting accounts economic operations occurring in JSFP and is not able to prepare financial and budget reports |
| 3,0 | The student records on accounting accounts selected economic operations occurring in JSFP and to a limited extent prepares selected elements of financial and budget reports of these entities | |
| 3,5 | The student generally correctly records on accounting accounts economic operations occurring in JSFP and to a limited extent extent, prepares selected elements of financial and budgetary reports of these entities | |
| 4,0 | he student generally correctly records on accounting accounts economic operations occurring in JSFP and prepares selected financial and budgetary reports of these entities | |
| 4,5 | The student generally correctly recognizes on accounting accounts economic operations occurring in JSFP and prepares financial and budgetary reports of these entities | |
| 5,0 | The student correctly recognizes on accounting accounts economic operations occurring in JSFP and prepares financial and budgetary reports of these entities financial and budgetary reports of these entities |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt kształcenia | Ocena | Kryterium oceny |
|---|---|---|
| Ec_1A_D6/07_K01 The student is ready to perform professional roles responsibly, is aware of the importance of financial and accounting information for the assessment of the functioning of units of the public sector public finances | 2,0 | The student is unaware of the importance of financial-accounting information in evaluating the performance of JSFPs |
| 3,0 | The student is aware of the importance of financial-accounting information to evaluate the functioning of JSFP to a sufficient degree | |
| 3,5 | The student is aware of the importance of financial-accounting information to evaluate the functioning of JSFP more than sufficient | |
| 4,0 | The student is aware of the importance of financial and accounting information to evaluate the functioning of JSFP to a good degree | |
| 4,5 | The student is aware of the importance of financial-accounting information to evaluate the functioning of JSFP to a degree more than good | |
| 5,0 | The student is aware of the importance of financial-accounting information to evaluate the functioning of JSFP to a very good degree |
Literatura podstawowa
- Kiziukiewicz T. (red.), Rachunkowość jednostek sektora finansów publicznych i instytucji finansowych, PWE, Warszawa, 2014, co-authors: M.Rydzewska, B. Nadolna
- Augustowska M., Rup W., Komentarz do planu kont dla jednostek budżetowych i samorządowych zakładów budżetowych oraz dla budżetów jednostek samorządu terytorialnego, ODDK, Gdańsk, 2020, XIX
- Krasodomska J., Chłapek K., Krajewska S. redakcja naukowa, Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
Literatura dodatkowa
- Rowan J., Pendlebury M., Public sector accounting, Prentice Hall, London, 2000, 5
- Zysnarska A., Rachunkowość sektora budżetowego z elementami analizy finansowej, ODiDK, Gdańsk, 2019
- Rup W., Wzory księgowań w jednostce budżetowej, ODiDK, Gdańsk, 2019
- Gąsiorek K., Sprawozdawczość budżetowa w praktyce, Infor, Warszawa, 2020
- Motowilczuk I., Środki trwałe w jednostkach sektora publicznego. Ewidencja, amortyzowanie, dokumentowanie, Infor, Warszawa, 2019
- Charytoniuk J., Plan kont dla budżetów jednostek samorządu terytorialnego - komentarz. Poradnik Rachunkowości Budżetowej, Infor, Warszawa, 2019, nr 8/2019
- Rozporządzenie Ministra Rozwoju i Finansów z dnia 13 września 2017 r. w sprawie rachunkowości oraz planów kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych funduszy celowych oraz państwowych jednostek budżetowych mających siedzibę poza granicami Rzeczypospolitej Polskiej, isap.sejm.gov.pl, akytualny tekst aktu
- Rozporządzenie Ministra Finansów z dnia 25 października 2010 r. w sprawie zasad rachunkowości oraz planów kont dla organów podatkowych jednostek samorządu terytorialnego, isap.sejm.gov.pl, aktualny tekst aktu
- Rozporządzenie Ministra Rozwoju i Finansów z dnia 11 stycznia 2022 r. w sprawie sprawozdawczości budżetowej, isap.sejm.gov.pl, akyualny tekst aktu
- Rozporządzenie Ministra Finansów z dnia 2 marca 2010 r. w sprawie szczegółowej klasyfikacji dochodów, wydatków, przychodów i rozchodów oraz środków pochodzących ze źródeł zagranicznych, isap.sejm.gov.pl, aktualny tekst aktu