Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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

Sylabus przedmiotu Tax registers:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł
Przedmiot Tax registers
Specjalność przedmiot wspólny
Jednostka prowadząca Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny Marzena Rydzewska <mrydzewska@zut.edu.pl>
Inni nauczyciele
ECTS (planowane) 2,0 ECTS (formy) 2,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny 2 Grupa obieralna 5

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
projektyP4 30 2,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Recommended knowledge of basic issues of economic law and principles of tax system functioning
W-2Knowledge of accounting basics

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To acquaint students with applicable regulations, forms and rules of keepingtax records in the following areas business entities, including the principles of documentation of businesstransactions, valuation of categoriesshaping amount of tax liabilities and making tax settlements taking into account theprinciples of optimization tax
C-2Preparation of students for the analysis and interpretation of norms in the field of keeping taxrecords and rules. Determination of tax liabilities taking into account the principles of optimisation of tax liabilities
C-3Developing the ability to keep tax records, calculate and settle tax liabilities, as well as preparation of tax returns and tax returns

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
projekty
T-P-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law1
T-P-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, settlements of value added tax1
T-P-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)1
T-P-4Conditions and method of keeping VAT records4
T-P-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns8
T-P-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books8
T-P-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development2
T-P-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records1
T-P-9Project presentation and analysis4
30

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
projekty
A-P-1Participation in classes, projectwork30
A-P-2Concerning the manner of keeping tax records and settlement of tax liabilities15
A-P-3Preparation and presentation of projectwork (including presentation or report) in the field of records and financial records kept for tax purposes15
60

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1explanation
M-2case study, design method

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena formująca: Analysis of the results of problematic tasks solved by students on their own
S-3Ocena podsumowująca: Evaluation of the prepared and presented project work, presentation or report covering the following issues record keeping and settlement

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_O16/1_W01
Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities
E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11, E_1A_W15C-1, C-2T-P-1, T-P-3, T-P-5, T-P-4, T-P-7, T-P-2, T-P-6, T-P-9M-1, M-2S-3, S-1, S-2

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_O16/1_U01
The student is able to determine the selection conditions, scope and methods keeping records in tax records (books) and making tax settlements on their basis having regard to the tax optimisation
E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U11, E_1A_U18C-2, C-3T-P-1, T-P-3, T-P-5, T-P-4, T-P-8, T-P-7, T-P-2, T-P-6, T-P-9M-1, M-2S-3, S-1, S-2

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_O16/1_K01
Student does not have the ability to work independently
E_1A_K01, E_1A_K02C-2, C-3T-P-1, T-P-3, T-P-5, T-P-4, T-P-8, T-P-7, T-P-2, T-P-6, T-P-9M-2S-3, S-1, S-2

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_O16/1_W01
Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities
2,0Student does not know the forms of taxation and the related accounting and settlement obligations
3,0The student knows the forms of taxation and the rules of making taxsettlements as well as general issues of record keeping and settlement
3,5Student knows the forms of taxation and making tax settlements of entrepreneurs, the rules of keeping records tax
4,0Student knows the rules of selecting and keeping tax records and conducting settlements based on them tax on particular forms of activity taxation
4,5Student explains the rules of selecting and keeping tax records and conducting settlements based on them is able to compare the informationalscope of tax records
5,0Student explains the detailed rulesof selecting and keeping tax record sand conducting tax records on their basis tax settlements in relation to particular forms of activity taxation, can demonstrate the limitations of information on individual tax records

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_O16/1_U01
The student is able to determine the selection conditions, scope and methods keeping records in tax records (books) and making tax settlements on their basis having regard to the tax optimisation
2,0student is not able to choose the forms of tax records appropriate to the assumed conditions of operation manage the entrepreneur and make entries in them with regard to tax obligations
3,0student keeps accounting records in the indicated tax records (books) and tries to make an attempt at their the basis for tax settlements
3,5
4,0
4,5
5,0

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_O16/1_K01
Student does not have the ability to work independently
2,0Student does not have the ability to work independently
3,0Student has the ability to independently solve some of theproblems constituting the content ofthe classes
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. Kiziukiewicz T., Sawicki K., Rachunkowośc małych przedsiębiorstw, PWN, Warszawa, 2012
  2. Martyniuk T., Małe przedsiębiorstwo. Rejestry, podatki, ewidencja, sprawozdawczość, ODDK, Gdańsk, 2010

Literatura dodatkowa

  1. Olchowicz I., Rachunkowość podatkowa, Difin, Warszawa, 2011
  2. Winiarska K., Startek K., Rachunkowość podatkowa. Zadania, pytania, testy, C.H. Beck, Warszawa, 2011
  3. Jeleńska A., Księgowość małej firmy, Wszechnica Podatkowa, Kraków, 2010
  4. Wyrzykowski W., Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców, SPG, Gdańsk, 2005
  5. ., Aktualne akty prawne regulujące zasady prowadzenia ewidencji podatkowych

Treści programowe - projekty

KODTreść programowaGodziny
T-P-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law1
T-P-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, settlements of value added tax1
T-P-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)1
T-P-4Conditions and method of keeping VAT records4
T-P-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns8
T-P-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books8
T-P-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development2
T-P-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records1
T-P-9Project presentation and analysis4
30

Formy aktywności - projekty

KODForma aktywnościGodziny
A-P-1Participation in classes, projectwork30
A-P-2Concerning the manner of keeping tax records and settlement of tax liabilities15
A-P-3Preparation and presentation of projectwork (including presentation or report) in the field of records and financial records kept for tax purposes15
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O16/1_W01Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W08Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
E_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
E_1A_W15Zna ogólne zasady tworzenia i rozwoju form indywidualnej przedsiębiorczości wykorzystującej wiedzę z zakresu ekonomii
Cel przedmiotuC-1To acquaint students with applicable regulations, forms and rules of keepingtax records in the following areas business entities, including the principles of documentation of businesstransactions, valuation of categoriesshaping amount of tax liabilities and making tax settlements taking into account theprinciples of optimization tax
C-2Preparation of students for the analysis and interpretation of norms in the field of keeping taxrecords and rules. Determination of tax liabilities taking into account the principles of optimisation of tax liabilities
Treści programoweT-P-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
T-P-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-P-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-P-4Conditions and method of keeping VAT records
T-P-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development
T-P-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, settlements of value added tax
T-P-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-P-9Project presentation and analysis
Metody nauczaniaM-1explanation
M-2case study, design method
Sposób ocenyS-3Ocena podsumowująca: Evaluation of the prepared and presented project work, presentation or report covering the following issues record keeping and settlement
S-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena formująca: Analysis of the results of problematic tasks solved by students on their own
Kryteria ocenyOcenaKryterium oceny
2,0Student does not know the forms of taxation and the related accounting and settlement obligations
3,0The student knows the forms of taxation and the rules of making taxsettlements as well as general issues of record keeping and settlement
3,5Student knows the forms of taxation and making tax settlements of entrepreneurs, the rules of keeping records tax
4,0Student knows the rules of selecting and keeping tax records and conducting settlements based on them tax on particular forms of activity taxation
4,5Student explains the rules of selecting and keeping tax records and conducting settlements based on them is able to compare the informationalscope of tax records
5,0Student explains the detailed rulesof selecting and keeping tax record sand conducting tax records on their basis tax settlements in relation to particular forms of activity taxation, can demonstrate the limitations of information on individual tax records
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O16/1_U01The student is able to determine the selection conditions, scope and methods keeping records in tax records (books) and making tax settlements on their basis having regard to the tax optimisation
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
E_1A_U05Prawidłowo posługuje się normami oraz regułami prawno-organizacyjnymi w celu rozwiązywania konkretnego zadania z zakresu ekonomii
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
E_1A_U18Potrafi oceniać swoje działania ze względu na ich skutki ekonomiczno-finansowe, prawne i moralne
Cel przedmiotuC-2Preparation of students for the analysis and interpretation of norms in the field of keeping taxrecords and rules. Determination of tax liabilities taking into account the principles of optimisation of tax liabilities
C-3Developing the ability to keep tax records, calculate and settle tax liabilities, as well as preparation of tax returns and tax returns
Treści programoweT-P-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
T-P-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-P-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-P-4Conditions and method of keeping VAT records
T-P-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records
T-P-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development
T-P-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, settlements of value added tax
T-P-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-P-9Project presentation and analysis
Metody nauczaniaM-1explanation
M-2case study, design method
Sposób ocenyS-3Ocena podsumowująca: Evaluation of the prepared and presented project work, presentation or report covering the following issues record keeping and settlement
S-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena formująca: Analysis of the results of problematic tasks solved by students on their own
Kryteria ocenyOcenaKryterium oceny
2,0student is not able to choose the forms of tax records appropriate to the assumed conditions of operation manage the entrepreneur and make entries in them with regard to tax obligations
3,0student keeps accounting records in the indicated tax records (books) and tries to make an attempt at their the basis for tax settlements
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O16/1_K01Student does not have the ability to work independently
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
E_1A_K02Określania priorytetów służących do realizacji zadań ustalonych przez siebie lub innych
Cel przedmiotuC-2Preparation of students for the analysis and interpretation of norms in the field of keeping taxrecords and rules. Determination of tax liabilities taking into account the principles of optimisation of tax liabilities
C-3Developing the ability to keep tax records, calculate and settle tax liabilities, as well as preparation of tax returns and tax returns
Treści programoweT-P-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
T-P-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-P-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-P-4Conditions and method of keeping VAT records
T-P-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records
T-P-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development
T-P-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, settlements of value added tax
T-P-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-P-9Project presentation and analysis
Metody nauczaniaM-2case study, design method
Sposób ocenyS-3Ocena podsumowująca: Evaluation of the prepared and presented project work, presentation or report covering the following issues record keeping and settlement
S-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena formująca: Analysis of the results of problematic tasks solved by students on their own
Kryteria ocenyOcenaKryterium oceny
2,0Student does not have the ability to work independently
3,0Student has the ability to independently solve some of theproblems constituting the content ofthe classes
3,5
4,0
4,5
5,0