ZUT - Polska Rama Kwalifikacji / Rok 2022/2023 / Wydział Ekonomiczny / Economics (S1) / Sylabus przedmiotu

Wydział Ekonomiczny - Economics (S1)

Sylabus przedmiotu Financial Accounting firms:

Informacje podstawowe

Kierunek studiów	Economics
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 dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
wykłady	W	3	20	1,6	0,50	zaliczenie
ćwiczenia audytoryjne	A	3	30	2,4	0,50	zaliczenie

Wymagania wstępne

KOD	Wymaganie wstępne
W-1	Knowledge of the basics of accounting

Cele przedmiotu

KOD	Cel modułu/przedmiotu
C-1	Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
C-2	Acquiring 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

KOD	Treść programowa	Godziny
ćwiczenia audytoryjne
T-A-1	Detailed records regarding fixed assets	7
T-A-2	Records of cash and bank loans	2
T-A-3	Records of settlements for remuneration	4
T-A-4	Test 1	2
T-A-5	Detailed records in the field of other settlements and claims	3
T-A-6	Records of materials	4
T-A-7	Costs and cost calculation	4
T-A-8	Records of finished products	2
T-A-9	Test 2	2
		30
wykłady
T-W-1	General accounting principles	1
T-W-2	Detailed rules for recording fixed assets	4
T-W-3	Records of cash and bank loans	2
T-W-4	Records of settlements and claims	4
T-W-5	Records of materials	3
T-W-6	Costs and costs calculation	3
T-W-7	Records of finished products	2
T-W-8	Colloquium	1
		20

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
ćwiczenia audytoryjne
A-A-1	Participation in the classes	30
A-A-2	Preparation for classes, including solving problem tasks	10
A-A-3	Preparing to pass the test	20
		60
wykłady
A-W-1	Participation in lectures	20
A-W-2	Preparation for lectures	7
A-W-3	Preparing to pass the colloquium	13
		40

Metody nauczania / narzędzia dydaktyczne

KOD	Metoda nauczania / narzędzie dydaktyczne
M-1	Information lecture
M-2	Problem-based lecture
M-3	Conversational lecture
M-4	Problem-based exercises

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 tasks in the field of problem-solving problems solved by students independently
S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4	Ocena podsumowująca: Students' activity during classes

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_C13_W01 The student knows the general accounting principles	Ec_1A_W08, Ec_1A_W11	—	C-1	T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7	M-3, M-1, M-4	S-1, S-2, S-3, S-4
Ec_1A_C13_W02 The student knows the detailed rules of economic records in the field of property and capital, revenues and costs	Ec_1A_W06, Ec_1A_W08, Ec_1A_W11	—	C-1	T-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-3	M-3, M-1, M-2, M-4	S-1, S-2, S-3, S-4

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_C13_U01 The student is able to refer general accounting principles to solve problem tasks in the field of detailed records	Ec_1A_U02, Ec_1A_U03, Ec_1A_U05, Ec_1A_U06	—	C-2	T-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-3	M-3, M-4	S-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_U02, Ec_1A_U06	—	C-2	T-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-3	M-3, M-2, M-4	S-1, S-2, S-3, S-4

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_C13_K01 The student has the ability to think and act in an entrepreneurial way	Ec_1A_K04	—	C-1, C-2	T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3	M-3, M-1, M-2, M-4	S-1, S-2, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_C13_W01 The student knows the general accounting principles	2,0	The student does not know any accounting principles.
	3,0	The student knows some accounting principles.
	3,5	The student knows and characterizes some accounting principles.
	4,0	The student knows all and characterizes some accounting principles.
	4,5	The student knows and characterizes all accounting principles.
	5,0	The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
Ec_1A_C13_W02 The student knows the detailed rules of economic records in the field of property and capital, revenues and costs	2,0	The student does not know the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	3,0	The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
	3,5	The student knows 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.
	4,0	The student knows 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.
	4,5	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	5,0	The student knows 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 uczenia się	Ocena	Kryterium oceny
Ec_1A_C13_U01 The student is able to refer general accounting principles to solve problem tasks in the field of detailed records	2,0	The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
	3,0	Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
	3,5	Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
	4,0	The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
	4,5	The 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.
	5,0	The 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	2,0	The 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.
	3,0	The 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.
	3,5	The 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.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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 uczenia się	Ocena	Kryterium oceny
Ec_1A_C13_K01 The student has the ability to think and act in an entrepreneurial way	2,0	The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
	3,0	The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
	3,5	The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,5	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work.
	5,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work. In addition, he can indicate the optimal solution.

Literatura podstawowa

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

Literatura dodatkowa

Robert Libby, Patricia Libby and Frank Hodge, Financial Accounting, McGraw Hill, 2020, e-book

Treści programowe - ćwiczenia audytoryjne

KOD	Treść programowa	Godziny
T-A-1	Detailed records regarding fixed assets	7
T-A-2	Records of cash and bank loans	2
T-A-3	Records of settlements for remuneration	4
T-A-4	Test 1	2
T-A-5	Detailed records in the field of other settlements and claims	3
T-A-6	Records of materials	4
T-A-7	Costs and cost calculation	4
T-A-8	Records of finished products	2
T-A-9	Test 2	2
		30

Treści programowe - wykłady

KOD	Treść programowa	Godziny
T-W-1	General accounting principles	1
T-W-2	Detailed rules for recording fixed assets	4
T-W-3	Records of cash and bank loans	2
T-W-4	Records of settlements and claims	4
T-W-5	Records of materials	3
T-W-6	Costs and costs calculation	3
T-W-7	Records of finished products	2
T-W-8	Colloquium	1
		20

Formy aktywności - ćwiczenia audytoryjne

KOD	Forma aktywności	Godziny
A-A-1	Participation in the classes	30
A-A-2	Preparation for classes, including solving problem tasks	10
A-A-3	Preparing to pass the test	20
		60

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KOD	Forma aktywności	Godziny
A-W-1	Participation in lectures	20
A-W-2	Preparation for lectures	7
A-W-3	Preparing to pass the colloquium	13
		40

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_C13_W01	The student knows the general accounting principles
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W08	He / 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
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W11	He / 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 przedmiotu	C-1	Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
Treści programowe	T-W-1	General accounting principles
	T-W-2	Detailed rules for recording fixed assets
	T-W-3	Records of cash and bank loans
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Costs and costs calculation
	T-W-7	Records of finished products
Metody nauczania	M-3	Conversational lecture
	M-1	Information lecture
	M-4	Problem-based exercises
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 tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know any accounting principles.
	3,0	The student knows some accounting principles.
	3,5	The student knows and characterizes some accounting principles.
	4,0	The student knows all and characterizes some accounting principles.
	4,5	The student knows and characterizes all accounting principles.
	5,0	The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_C13_W02	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W06	He / she knows and understands at an advanced level the methods and tools (including IT) of obtaining, processing and presenting data on socio-economic phenomena and processes
	Ec_1A_W08	He / 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_W11	He / 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 przedmiotu	C-1	Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
Treści programowe	T-W-1	General accounting principles
	T-W-2	Detailed rules for recording fixed assets
	T-W-3	Records of cash and bank loans
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Costs and costs calculation
	T-W-7	Records of finished products
	T-A-2	Records of cash and bank loans
	T-A-1	Detailed records regarding fixed assets
	T-A-5	Detailed records in the field of other settlements and claims
	T-A-6	Records of materials
	T-A-7	Costs and cost calculation
	T-A-8	Records of finished products
	T-A-3	Records of settlements for remuneration
Metody nauczania	M-3	Conversational lecture
	M-1	Information lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
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 tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	3,0	The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
	3,5	The student knows 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.
	4,0	The student knows 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.
	4,5	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	5,0	The student knows 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_C13_U01	The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U02	He / 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_U03	He / she can plan and organise individual work and cooperate with other people as part of team activities
	Ec_1A_U05	He / she is able to correctly use the norms and legal and organisational rules in order to solve a specific task in the field of economics and finance
	Ec_1A_U06	He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotu	C-2	Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programowe	T-W-1	General accounting principles
	T-W-2	Detailed rules for recording fixed assets
	T-W-3	Records of cash and bank loans
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Costs and costs calculation
	T-W-7	Records of finished products
	T-A-2	Records of cash and bank loans
	T-A-1	Detailed records regarding fixed assets
	T-A-5	Detailed records in the field of other settlements and claims
	T-A-6	Records of materials
	T-A-7	Costs and cost calculation
	T-A-8	Records of finished products
	T-A-3	Records of settlements for remuneration
Metody nauczania	M-3	Conversational lecture
Metody nauczania	M-4	Problem-based exercises
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 tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
	3,0	Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
	3,5	Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
	4,0	The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
	4,5	The 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.
	5,0	The 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	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
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U02	He / 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
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U06	He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotu	C-2	Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programowe	T-W-1	General accounting principles
	T-W-2	Detailed rules for recording fixed assets
	T-W-3	Records of cash and bank loans
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Costs and costs calculation
	T-W-7	Records of finished products
	T-A-2	Records of cash and bank loans
	T-A-1	Detailed records regarding fixed assets
	T-A-5	Detailed records in the field of other settlements and claims
	T-A-6	Records of materials
	T-A-7	Costs and cost calculation
	T-A-8	Records of finished products
	T-A-3	Records of settlements for remuneration
Metody nauczania	M-3	Conversational lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
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 tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The 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.
	3,0	The 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.
	3,5	The 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.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_C13_K01	The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_K04	He / she is willing to think and act in an entrepreneurial manner
Cel przedmiotu	C-1	Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
Cel przedmiotu	C-2	Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programowe	T-A-2	Records of cash and bank loans
	T-A-1	Detailed records regarding fixed assets
	T-A-5	Detailed records in the field of other settlements and claims
	T-A-6	Records of materials
	T-A-7	Costs and cost calculation
	T-A-8	Records of finished products
	T-A-3	Records of settlements for remuneration
Metody nauczania	M-3	Conversational lecture
	M-1	Information lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
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 tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
	3,0	The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
	3,5	The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,5	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work.
	5,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work. In addition, he can indicate the optimal solution.