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
Wymagania wstępne
KOD | Wymaganie wstępne |
---|---|
W-1 | Mastery of accounting principles |
Cele przedmiotu
KOD | Cel modułu/przedmiotu |
---|---|
C-1 | To familiarize students with the essence and scope of cost accounting and the structure of cost and performance calculations |
C-2 | To familiarize students with the basic criteria of cost classification and preparation for independent classification |
C-3 | To familiarize students with various types of cost accounting |
C-4 | To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting |
C-5 | Preparing students to independently register costs in various options, including costs settled over time |
C-6 | Preparation of students for accounting and recording of operating costs |
C-7 | Preparing students for the selection of an appropriate calculation method when determining the unit cost of products |
C-8 | Preparing students for independent decision-making problems based on the analysis of source materials |
Treści programowe z podziałem na formy zajęć
KOD | Treść programowa | Godziny |
---|---|---|
laboratoria | ||
T-L-1 | Classification of costs | 4 |
T-L-2 | Measurement and cost evaluation | 6 |
T-L-3 | Records of costs in the simplified and developed variant | 4 |
T-L-4 | Settlement of costs over time | 2 |
T-L-5 | Colloquium | 2 |
T-L-6 | Settlement and registration of costs of ancillary activities | 4 |
T-L-7 | Settlement and registration of departmental, general and sales costs | 4 |
T-L-8 | Traditional methods of cost calculation | 6 |
T-L-9 | Records costs at the end of the year in various variants | 1 |
T-L-10 | Colloquium | 2 |
35 | ||
wykłady | ||
T-W-1 | The essence, scope and functions of cost accounting. Variations of costaccounting | 2 |
T-W-2 | The essence and classification of costs | 2 |
T-W-3 | Principles of measurement and cost estimation as part of traditional cost accounting | 4 |
T-W-4 | Variants of cost records including costs settled over time | 2 |
T-W-5 | Records and settlement of operating costs | 2 |
T-W-6 | Traditional methods of determining unit costs | 2 |
T-W-7 | Linking the cost circle to the resulting circle | 1 |
15 |
Obciążenie pracą studenta - formy aktywności
KOD | Forma aktywności | Godziny |
---|---|---|
laboratoria | ||
A-L-1 | Participation in exercises | 35 |
A-L-2 | Preparation for classes, including problem solving | 25 |
A-L-3 | Preparation for passing the classes | 15 |
75 | ||
wykłady | ||
A-W-1 | Participation in lectures | 15 |
A-W-2 | Preparation for lectures, including studying the literature of the subject | 5 |
A-W-3 | Preparation for the exam | 3 |
A-W-4 | Exam | 2 |
25 |
Metody nauczania / narzędzia dydaktyczne
KOD | Metoda nauczania / narzędzie dydaktyczne |
---|---|
M-1 | Information lecture |
M-2 | Problematic lecture |
M-3 | Conversational lecture |
M-4 | Problem exercises, including using a computer |
Sposoby oceny
KOD | Sposób oceny |
---|---|
S-1 | Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes |
S-2 | Ocena 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-3 | Ocena formująca: Activity of students during classes |
S-4 | Ocena podsumowująca: Independent solution of problem tasks / Written exam |
Zamierzone efekty uczenia się - wiedza
Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
---|---|---|---|---|---|---|
Ec_1A_D6/05_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_W11 | — | C-1, C-2 | T-W-1, T-W-2 | M-1 | S-1, S-3 |
Ec_1A_D6/05_W02 The student has knowledge about different types of cost accounting | Ec_1A_W10, Ec_1A_W11 | — | C-3 | T-W-1, T-W-2 | M-1 | S-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_W11 | — | C-4, C-5, C-6, C-7 | T-W-7, T-W-3, T-W-4, T-W-5, T-W-6 | M-1, M-2, M-3 | S-1, S-3 |
Zamierzone efekty uczenia się - umiejętności
Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
---|---|---|---|---|---|---|
Ec_1A_D6/05_U01 Student is able to classify costs according to various criteria | Ec_1A_U06 | — | C-2 | T-W-2, T-W-5, T-L-1 | M-4 | S-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_U06 | — | C-4, C-5, C-6, C-7 | 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-5 | M-4 | S-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_U11 | — | C-8 | T-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-5 | M-1, M-2, M-3, M-4 | S-1, S-2, S-4, S-3 |
Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne
Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
---|---|---|---|---|---|---|
Ec_1A_D6/05_K01 The student has the ability to think and act in an entrepreneurial way | Ec_1A_K04 | — | C-5, C-6, C-7, C-8 | T-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-5 | M-1, M-2, M-3, M-4 | S-1, S-2, S-4, S-3 |
Kryterium oceny - wiedza
Efekt uczenia się | Ocena | Kryterium 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 | 2,0 | The 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. |
3,0 | The 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. | |
3,5 | The 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. | |
4,0 | The 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. | |
4,5 | The 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. | |
5,0 | The 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 | 2,0 | The student has no knowledge about the different varieties of cost accounting. |
3,0 | The student knows the selected varieties of cost accounting. | |
3,5 | The student knows and characterizes selected varieties of cost accounting. | |
4,0 | The student knows and characterizes all of the cost accounting variations discussed in the course of classes. | |
4,5 | The 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. | |
5,0 | The 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 | 2,0 | The 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. |
3,0 | The student knows some elements of traditional cost accounting. | |
3,5 | The student knows and characterizes some elements of traditional cost accounting. | |
4,0 | The student knows all and characterizes some elements of traditional cost accounting. | |
4,5 | The student knows and characterizes all elements of traditional cost accounting. | |
5,0 | The student knows and characterizes all elements of traditional cost accounting taking into account different aspects. |
Kryterium oceny - umiejętności
Efekt uczenia się | Ocena | Kryterium oceny |
---|---|---|
Ec_1A_D6/05_U01 Student is able to classify costs according to various criteria | 2,0 | Student is not able to classify costs according to any criteria. |
3,0 | Student is able to list selected criteria for cost classification. | |
3,5 | Student is able to list selected criteria of cost classification and assign costs to them. | |
4,0 | Student is able to list all criteria for cost classification and assign costs to them. | |
4,5 | Student is able to list all criteria of cost classification and assign costs to them and make them characteristic. | |
5,0 | Student 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 | 2,0 | Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product. |
3,0 | Student 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. | |
3,5 | Student 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. | |
4,0 | Student 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. | |
4,5 | The 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. | |
5,0 | The 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 | 2,0 | The student cannot solve decision problems. |
3,0 | Student can help with solving some decision problems. | |
3,5 | Student is able to help solve all the decision problems discussed during the course. | |
4,0 | The 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. | |
4,5 | The 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. | |
5,0 | The 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 się | Ocena | Kryterium oceny |
---|---|---|
Ec_1A_D6/05_K01 The student has the ability to think and act in an entrepreneurial way | 2,0 | Student is not able to think and act in an entrepreneurial way when solving decision-making problems. |
3,0 | Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way. | |
3,5 | Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way. | |
4,0 | Student is able to think and act in an entrepreneurial way when solving all decision problems. | |
4,5 | Student, 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. | |
5,0 | Student 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
- Cox D., Management Accounting: Costing Tutorial, Osborne Books Ltd, 2016
- Szadziewska A., Majchrzak I., Remlein M., Szychta A., Rachunkowość zarządcza a zrównoważony rozwój przedsiębiorstwa, IUS PUBLICUM, Katowice, 2021
- Kiziukiewicz T. (red.), Rachunek kosztów według polskiego prawa bilansowego. Zbiór zadań, Ekspert, Wrocław, 2003
Literatura dodatkowa
- Drury C., Cost and management accounting, Cengage Learning EMEA, Andover, 2018
- 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
- Nowak E., Rachunek kosztów w jednostkach prowadzących działalność gospodarczą, Ekspert, Wrocław, 2018, 2
- Szczypa P., Kalkulacja i rachunek kosztów - od teorii do praktyki, CeDeWu, Warszawa, 2019
- Kiziukiewicz T. (red.), Rachunkowość zarządcza. Zbiór zadań. Część II, Ekspert, Wrocław, 2011