Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)

Sylabus przedmiotu Cost Benefit Analysis and Profit and Loss Account:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł
Przedmiot Cost Benefit Analysis and Profit and Loss Account
Specjalność Accounting and Finance in Economic Entities
Jednostka prowadząca Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
Inni nauczyciele
ECTS (planowane) 4,0 ECTS (formy) 4,0
Forma zaliczenia egzamin Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW5 15 1,00,50egzamin
laboratoriaL5 35 3,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Mastery of accounting principles

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To familiarize students with the essence and scope of cost accounting and the structure of cost and performance calculations
C-2To familiarize students with the basic criteria of cost classification and preparation for independent classification
C-3To familiarize students with various types of cost accounting
C-4To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
C-5Preparing students to independently register costs in various options, including costs settled over time
C-6Preparation of students for accounting and recording of operating costs
C-7Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
C-8Preparing students for independent decision-making problems based on the analysis of source materials

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
laboratoria
T-L-1Classification of costs4
T-L-2Measurement and cost evaluation6
T-L-3Records of costs in the simplified and developed variant4
T-L-4Settlement of costs over time2
T-L-5Colloquium2
T-L-6Settlement and registration of costs of ancillary activities4
T-L-7Settlement and registration of departmental, general and sales costs4
T-L-8Traditional methods of cost calculation6
T-L-9Records costs at the end of the year in various variants1
T-L-10Colloquium2
35
wykłady
T-W-1The essence, scope and functions of cost accounting. Variations of costaccounting2
T-W-2The essence and classification of costs2
T-W-3Principles of measurement and cost estimation as part of traditional cost accounting4
T-W-4Variants of cost records including costs settled over time2
T-W-5Records and settlement of operating costs2
T-W-6Traditional methods of determining unit costs2
T-W-7Linking the cost circle to the resulting circle1
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
laboratoria
A-L-1Participation in exercises35
A-L-2Preparation for classes, including problem solving25
A-L-3Preparation for passing the classes15
75
wykłady
A-W-1Participation in lectures15
A-W-2Preparation for lectures, including studying the literature of the subject5
A-W-3Preparation for the exam3
A-W-4Exam2
25

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Problematic lecture
M-3Conversational lecture
M-4Problem exercises, including using a computer

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 the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-3Ocena formująca: Activity of students during classes
S-4Ocena podsumowująca: Independent solution of problem tasks / Written exam

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
Ec_1A_D6/05_W01
The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting
Ec_1A_W01, Ec_1A_W08, Ec_1A_W10, Ec_1A_W11C-1, C-2T-W-1, T-W-2M-1S-1, S-3
Ec_1A_D6/05_W02
The student has knowledge about different types of cost accounting
Ec_1A_W10, Ec_1A_W11C-3T-W-1, T-W-2M-1S-1, S-3
Ec_1A_D6/05_W03
The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost
Ec_1A_W08, Ec_1A_W11C-4, C-5, C-6, C-7T-W-7, T-W-3, T-W-4, T-W-5, T-W-6M-1, M-2, M-3S-1, S-3

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
Ec_1A_D6/05_U01
Student is able to classify costs according to various criteria
Ec_1A_U06C-2T-W-2, T-W-5, T-L-1M-4S-1, S-2, S-4, S-3
Ec_1A_D6/05_U02
Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products
Ec_1A_U02, Ec_1A_U06C-4, C-5, C-6, C-7T-L-2, T-L-4, T-L-3, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-5M-4S-1, S-2, S-4, S-3
Ec_1A_D6/05_U03
U03 Student knows how to solve decision problems based on own analysis of source materials
Ec_1A_U02, Ec_1A_U03, Ec_1A_U06, Ec_1A_U11C-8T-W-7, T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-L-1, T-L-2, T-L-4, T-L-3, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-5M-1, M-2, M-3, M-4S-1, S-2, S-4, S-3

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
Ec_1A_D6/05_K01
The student has the ability to think and act in an entrepreneurial way
Ec_1A_K04C-5, C-6, C-7, C-8T-W-7, T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-L-1, T-L-2, T-L-4, T-L-3, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-5M-1, M-2, M-3, M-4S-1, S-2, S-4, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D6/05_W01
The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting
2,0The student does not know the nature and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting.
3,0The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept of costs as a subject of cost accounting.
3,5The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and selected criteria for classifying costs as a subject of cost accounting.
4,0The student knows the essence, scope and different varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and criteria for classifying costs as a subject of cost accounting.
4,5The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
5,0The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. Has the knowledge to indicate the possibility of their use in business units. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
Ec_1A_D6/05_W02
The student has knowledge about different types of cost accounting
2,0The student has no knowledge about the different varieties of cost accounting.
3,0The student knows the selected varieties of cost accounting.
3,5The student knows and characterizes selected varieties of cost accounting.
4,0The student knows and characterizes all of the cost accounting variations discussed in the course of classes.
4,5The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out.
5,0The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out. The choice of a given variation of the cost account justifies.
Ec_1A_D6/05_W03
The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost
2,0The student does not know the scope of traditional cost accounting, in particular the principles of measurement and cost valuation, cost accounting variants and methods of their settlement, as well as methods for determining the unit cost.
3,0The student knows some elements of traditional cost accounting.
3,5The student knows and characterizes some elements of traditional cost accounting.
4,0The student knows all and characterizes some elements of traditional cost accounting.
4,5The student knows and characterizes all elements of traditional cost accounting.
5,0The student knows and characterizes all elements of traditional cost accounting taking into account different aspects.

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D6/05_U01
Student is able to classify costs according to various criteria
2,0Student is not able to classify costs according to any criteria.
3,0Student is able to list selected criteria for cost classification.
3,5Student is able to list selected criteria of cost classification and assign costs to them.
4,0Student is able to list all criteria for cost classification and assign costs to them.
4,5Student is able to list all criteria of cost classification and assign costs to them and make them characteristic.
5,0Student is able to list all cost classification criteria and assign costs to them, as well as characterize them and give examples.
Ec_1A_D6/05_U02
Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products
2,0Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product.
3,0Student is able to help with the measurement and valuation of costs, check them in the chosen option and settle them and determine the unit cost of the product.
3,5Student is able to help with the measurement and valuation of all types of costs, check them in all variants and settle them and determine the unit cost of the product.
4,0Student knows how to independently measure and evaluate selected types of costs, check them in the chosen option and settle them and determine the unit cost of the product.
4,5The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product.
5,0The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product, as well as knows how to link the elements of the cost account with the financial result.
Ec_1A_D6/05_U03
U03 Student knows how to solve decision problems based on own analysis of source materials
2,0The student cannot solve decision problems.
3,0Student can help with solving some decision problems.
3,5Student is able to help solve all the decision problems discussed during the course.
4,0The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
4,5The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
5,0The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulate conclusions.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_D6/05_K01
The student has the ability to think and act in an entrepreneurial way
2,0Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
3,0Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
3,5Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
4,0Student is able to think and act in an entrepreneurial way when solving all decision problems.
4,5Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
5,0Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other solutions to a given decision problem.

Literatura podstawowa

  1. Cox D., Management Accounting: Costing Tutorial, Osborne Books Ltd, 2016
  2. Szadziewska A., Majchrzak I., Remlein M., Szychta A., Rachunkowość zarządcza a zrównoważony rozwój przedsiębiorstwa, IUS PUBLICUM, Katowice, 2021
  3. Kiziukiewicz T. (red.), Rachunek kosztów według polskiego prawa bilansowego. Zbiór zadań, Ekspert, Wrocław, 2003

Literatura dodatkowa

  1. Drury C., Cost and management accounting, Cengage Learning EMEA, Andover, 2018
  2. Patterson R., Kompendium terminów z zakresu rachunkowości po polsku i angielsku 1-6. Compendium of Accounting in Polish and English, Wydawnictwa Akademickie Profesjonalne. Rzeczpospolita, Warszawa, 2008
  3. Nowak E., Rachunek kosztów w jednostkach prowadzących działalność gospodarczą, Ekspert, Wrocław, 2018, 2
  4. Szczypa P., Kalkulacja i rachunek kosztów - od teorii do praktyki, CeDeWu, Warszawa, 2019
  5. Kiziukiewicz T. (red.), Rachunkowość zarządcza. Zbiór zadań. Część II, Ekspert, Wrocław, 2011

Treści programowe - laboratoria

KODTreść programowaGodziny
T-L-1Classification of costs4
T-L-2Measurement and cost evaluation6
T-L-3Records of costs in the simplified and developed variant4
T-L-4Settlement of costs over time2
T-L-5Colloquium2
T-L-6Settlement and registration of costs of ancillary activities4
T-L-7Settlement and registration of departmental, general and sales costs4
T-L-8Traditional methods of cost calculation6
T-L-9Records costs at the end of the year in various variants1
T-L-10Colloquium2
35

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1The essence, scope and functions of cost accounting. Variations of costaccounting2
T-W-2The essence and classification of costs2
T-W-3Principles of measurement and cost estimation as part of traditional cost accounting4
T-W-4Variants of cost records including costs settled over time2
T-W-5Records and settlement of operating costs2
T-W-6Traditional methods of determining unit costs2
T-W-7Linking the cost circle to the resulting circle1
15

Formy aktywności - laboratoria

KODForma aktywnościGodziny
A-L-1Participation in exercises35
A-L-2Preparation for classes, including problem solving25
A-L-3Preparation for passing the classes15
75
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Participation in lectures15
A-W-2Preparation for lectures, including studying the literature of the subject5
A-W-3Preparation for the exam3
A-W-4Exam2
25
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_W01The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting
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_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_W10He / she knows and understands at an advanced level the concepts and methods of managing economic processes and human capital as well as the links between the areas and functions of management in socio-economic entities
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-1To familiarize students with the essence and scope of cost accounting and the structure of cost and performance calculations
C-2To familiarize students with the basic criteria of cost classification and preparation for independent classification
Treści programoweT-W-1The essence, scope and functions of cost accounting. Variations of costaccounting
T-W-2The essence and classification of costs
Metody nauczaniaM-1Information lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the nature and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting.
3,0The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept of costs as a subject of cost accounting.
3,5The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and selected criteria for classifying costs as a subject of cost accounting.
4,0The student knows the essence, scope and different varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and criteria for classifying costs as a subject of cost accounting.
4,5The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
5,0The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. Has the knowledge to indicate the possibility of their use in business units. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_W02The student has knowledge about different types of cost accounting
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W10He / she knows and understands at an advanced level the concepts and methods of managing economic processes and human capital as well as the links between the areas and functions of management in socio-economic entities
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-3To familiarize students with various types of cost accounting
Treści programoweT-W-1The essence, scope and functions of cost accounting. Variations of costaccounting
T-W-2The essence and classification of costs
Metody nauczaniaM-1Information lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student has no knowledge about the different varieties of cost accounting.
3,0The student knows the selected varieties of cost accounting.
3,5The student knows and characterizes selected varieties of cost accounting.
4,0The student knows and characterizes all of the cost accounting variations discussed in the course of classes.
4,5The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out.
5,0The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out. The choice of a given variation of the cost account justifies.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_W03The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost
Odniesienie do efektów kształcenia dla kierunku studiówEc_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-4To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
C-5Preparing students to independently register costs in various options, including costs settled over time
C-6Preparation of students for accounting and recording of operating costs
C-7Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
Treści programoweT-W-7Linking the cost circle to the resulting circle
T-W-3Principles of measurement and cost estimation as part of traditional cost accounting
T-W-4Variants of cost records including costs settled over time
T-W-5Records and settlement of operating costs
T-W-6Traditional methods of determining unit costs
Metody nauczaniaM-1Information lecture
M-2Problematic lecture
M-3Conversational lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the scope of traditional cost accounting, in particular the principles of measurement and cost valuation, cost accounting variants and methods of their settlement, as well as methods for determining the unit cost.
3,0The student knows some elements of traditional cost accounting.
3,5The student knows and characterizes some elements of traditional cost accounting.
4,0The student knows all and characterizes some elements of traditional cost accounting.
4,5The student knows and characterizes all elements of traditional cost accounting.
5,0The student knows and characterizes all elements of traditional cost accounting taking into account different aspects.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_U01Student is able to classify costs according to various criteria
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
Cel przedmiotuC-2To familiarize students with the basic criteria of cost classification and preparation for independent classification
Treści programoweT-W-2The essence and classification of costs
T-W-5Records and settlement of operating costs
T-L-1Classification of costs
Metody nauczaniaM-4Problem exercises, including using a computer
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-4Ocena podsumowująca: Independent solution of problem tasks / Written exam
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to classify costs according to any criteria.
3,0Student is able to list selected criteria for cost classification.
3,5Student is able to list selected criteria of cost classification and assign costs to them.
4,0Student is able to list all criteria for cost classification and assign costs to them.
4,5Student is able to list all criteria of cost classification and assign costs to them and make them characteristic.
5,0Student is able to list all cost classification criteria and assign costs to them, as well as characterize them and give examples.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_U02Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U02He / she can apply the possessed theoretical knowledge, properly selecting data, methods and tools, to formulate and solve unusual and complex problems related to socio-economic processes and phenomena, and to solve tasks in conditions that are not fully predictable
Ec_1A_U06He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotuC-4To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
C-5Preparing students to independently register costs in various options, including costs settled over time
C-6Preparation of students for accounting and recording of operating costs
C-7Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
Treści programoweT-L-2Measurement and cost evaluation
T-L-4Settlement of costs over time
T-L-3Records of costs in the simplified and developed variant
T-L-6Settlement and registration of costs of ancillary activities
T-L-7Settlement and registration of departmental, general and sales costs
T-L-8Traditional methods of cost calculation
T-L-9Records costs at the end of the year in various variants
T-L-10Colloquium
T-L-5Colloquium
Metody nauczaniaM-4Problem exercises, including using a computer
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-4Ocena podsumowująca: Independent solution of problem tasks / Written exam
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product.
3,0Student is able to help with the measurement and valuation of costs, check them in the chosen option and settle them and determine the unit cost of the product.
3,5Student is able to help with the measurement and valuation of all types of costs, check them in all variants and settle them and determine the unit cost of the product.
4,0Student knows how to independently measure and evaluate selected types of costs, check them in the chosen option and settle them and determine the unit cost of the product.
4,5The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product.
5,0The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product, as well as knows how to link the elements of the cost account with the financial result.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_U03U03 Student knows how to solve decision problems based on own analysis of source materials
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U02He / she can apply the possessed theoretical knowledge, properly selecting data, methods and tools, to formulate and solve unusual and complex problems related to socio-economic processes and phenomena, and to solve tasks in conditions that are not fully predictable
Ec_1A_U03He / she can plan and organise individual work and cooperate with other people as part of team activities
Ec_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
Cel przedmiotuC-8Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-W-7Linking the cost circle to the resulting circle
T-W-1The essence, scope and functions of cost accounting. Variations of costaccounting
T-W-2The essence and classification of costs
T-W-3Principles of measurement and cost estimation as part of traditional cost accounting
T-W-4Variants of cost records including costs settled over time
T-W-5Records and settlement of operating costs
T-W-6Traditional methods of determining unit costs
T-L-1Classification of costs
T-L-2Measurement and cost evaluation
T-L-4Settlement of costs over time
T-L-3Records of costs in the simplified and developed variant
T-L-6Settlement and registration of costs of ancillary activities
T-L-7Settlement and registration of departmental, general and sales costs
T-L-8Traditional methods of cost calculation
T-L-9Records costs at the end of the year in various variants
T-L-10Colloquium
T-L-5Colloquium
Metody nauczaniaM-1Information lecture
M-2Problematic lecture
M-3Conversational lecture
M-4Problem exercises, including using a computer
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-4Ocena podsumowująca: Independent solution of problem tasks / Written exam
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student cannot solve decision problems.
3,0Student can help with solving some decision problems.
3,5Student is able to help solve all the decision problems discussed during the course.
4,0The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
4,5The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
5,0The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulate conclusions.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_D6/05_K01The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K04He / she is willing to think and act in an entrepreneurial manner
Cel przedmiotuC-5Preparing students to independently register costs in various options, including costs settled over time
C-6Preparation of students for accounting and recording of operating costs
C-7Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
C-8Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-W-7Linking the cost circle to the resulting circle
T-W-1The essence, scope and functions of cost accounting. Variations of costaccounting
T-W-2The essence and classification of costs
T-W-3Principles of measurement and cost estimation as part of traditional cost accounting
T-W-4Variants of cost records including costs settled over time
T-W-5Records and settlement of operating costs
T-W-6Traditional methods of determining unit costs
T-L-1Classification of costs
T-L-2Measurement and cost evaluation
T-L-4Settlement of costs over time
T-L-3Records of costs in the simplified and developed variant
T-L-6Settlement and registration of costs of ancillary activities
T-L-7Settlement and registration of departmental, general and sales costs
T-L-8Traditional methods of cost calculation
T-L-9Records costs at the end of the year in various variants
T-L-10Colloquium
T-L-5Colloquium
Metody nauczaniaM-1Information lecture
M-2Problematic lecture
M-3Conversational lecture
M-4Problem exercises, including using a computer
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-4Ocena podsumowująca: Independent solution of problem tasks / Written exam
S-3Ocena formująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
3,0Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
3,5Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
4,0Student is able to think and act in an entrepreneurial way when solving all decision problems.
4,5Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
5,0Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other solutions to a given decision problem.