Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)

Sylabus przedmiotu Accountancy:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł
Przedmiot Accountancy
Specjalność przedmiot wspólny
Jednostka prowadząca Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny Marzena Rydzewska <mrydzewska@zut.edu.pl>
Inni nauczyciele Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl>
ECTS (planowane) 5,0 ECTS (formy) 5,0
Forma zaliczenia egzamin Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW2 35 3,00,50egzamin
ćwiczenia audytoryjneA2 30 2,00,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1-

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
C-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Accounting functions and policies. Material and personal scope ofaccounting2
T-A-2Classification of assets and liabilities. Balance sheet4
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)4
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors4
T-A-5Test2
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts6
T-A-7Determining the financial resultand preparing the profit and loss account4
T-A-8Selected problematic records2
T-A-9Test2
30
wykłady
T-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting2
T-W-2Assets and distributions. Content and layout of the balance sheet4
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances6
T-W-4Revenue and expenses - concept, systematics and impact on the financial result4
T-W-5Rules of operation of result accounts. Records of costs and revenues8
T-W-6Financial result. Options for determining the financial result8
T-W-7Structure and informational scope of the profit and loss account3
35

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in exercises - individual and group work30
A-A-2Preparation for classes, including literature review and problem-solving10
A-A-3Preparation for passing the exercises10
50
wykłady
A-W-1Attendance at lectures35
A-W-2Reading recommended literature24
A-W-3Preparation for passing the course, exam14
A-W-4Exam2
75

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3Explanation of accounting concepts and principles
M-4individual and group exercises

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
S-2Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope
S-3Ocena podsumowująca: 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_B07_W01
student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system
Ec_1A_W01, Ec_1A_W08, Ec_1A_W10, Ec_1A_W11C-3, C-1, C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1M-1, M-2, M-3, M-4S-3, S-1
Ec_1A_B07_W02
student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial
Ec_1A_W02, Ec_1A_W06, Ec_1A_W08, Ec_1A_W11C-3, C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-6, T-A-7, T-A-8M-1, M-2, M-3, M-4S-3, S-1

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_B07_U01
Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect
Ec_1A_U20, Ec_1A_U02, Ec_1A_U03, Ec_1A_U05, Ec_1A_U06, Ec_1A_U08, Ec_1A_U11C-3, C-1, C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8, T-A-9M-1, M-2, M-3, M-4S-2, S-1

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_B07_K01
Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards
Ec_1A_K03, Ec_1A_K04C-3, C-1, C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8, T-A-9M-2, M-4S-2, S-3, S-1

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_B07_W01
student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system
2,0Student does not know the essence and principles of accounting resulting from legal regulations
3,0Student defines the notion of accounting, lists some rules and functions of accounting and presents its scope in relation to the regulations of the balance sheet law
3,5
4,0
4,5
5,0
Ec_1A_B07_W02
student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial
2,0Student is unable to discuss the principles of documentation, accounting records and presentation of information in financial statements about the property and capital situationand the financial result
3,0Student defines and classifies assets and categories shaping the financial result, discusses the principles of functioning balance sheet and profit and loss accounts, the manner of making accounting entries and discusses in asynthetic way construction and principles of balance sheet and profit and loss account reconciliation
3,5
4,0
4,5
5,0

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_B07_U01
Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect
2,0Student is not able to recognizein the books of accounts of economic operations and present the operations generated on them the basis of information in the financial statements
3,0Student recognizes balance sheet and result operations in the books and on the basis of the presented data draws up a balance sheet and a profitand loss account, and in general the solutions proposed are correct
3,5
4,0
4,5
5,0

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_B07_K01
Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards
2,0Student is not able to solve the issues analyzed during the classes on their own
3,0Student has the ability to solve some of the issues analyzed during the course of occupations
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. Krasodomska J., Chłapek K., Krajewska S. red., Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
  2. Śnieżek E., Walińska E., Frendzel M., Stępień-Andrzejewska J., Financial accounting: key problems, examples, exercises, Centrum Controllingu & Analiz Ekonomicznych, Łóź, 2007

Literatura dodatkowa

  1. Patterson R., Compendium of Accounting in Polish and English 1-6. Kompendium terminów z zakresu rachunkowości po polsku i angielsku 1-6., Wydawnictwa Akademickie Profesjonalne. Rzeczpospolita, Warszawa, 2008
  2. Colajuta J., Accounting Principles. Quick Guide to Learn the Principles of Accounting to Manage Business, Independently Published, 2021

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Accounting functions and policies. Material and personal scope ofaccounting2
T-A-2Classification of assets and liabilities. Balance sheet4
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)4
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors4
T-A-5Test2
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts6
T-A-7Determining the financial resultand preparing the profit and loss account4
T-A-8Selected problematic records2
T-A-9Test2
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting2
T-W-2Assets and distributions. Content and layout of the balance sheet4
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances6
T-W-4Revenue and expenses - concept, systematics and impact on the financial result4
T-W-5Rules of operation of result accounts. Records of costs and revenues8
T-W-6Financial result. Options for determining the financial result8
T-W-7Structure and informational scope of the profit and loss account3
35

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in exercises - individual and group work30
A-A-2Preparation for classes, including literature review and problem-solving10
A-A-3Preparation for passing the exercises10
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Attendance at lectures35
A-W-2Reading recommended literature24
A-W-3Preparation for passing the course, exam14
A-W-4Exam2
75
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07_W01student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system
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-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
C-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-6Financial result. Options for determining the financial result
T-W-7Structure and informational scope of the profit and loss account
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3Explanation of accounting concepts and principles
M-4individual and group exercises
Sposób ocenyS-3Ocena podsumowująca: Exam
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
Kryteria ocenyOcenaKryterium oceny
2,0Student does not know the essence and principles of accounting resulting from legal regulations
3,0Student defines the notion of accounting, lists some rules and functions of accounting and presents its scope in relation to the regulations of the balance sheet law
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07_W02student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W02He / she knows and understands at an advanced level the forms of social institutions (public, cultural, political, legal, economic) and their structures
Ec_1A_W06He / 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_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-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-6Financial result. Options for determining the financial result
T-W-7Structure and informational scope of the profit and loss account
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-2Classification of assets and liabilities. Balance sheet
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
T-A-7Determining the financial resultand preparing the profit and loss account
T-A-8Selected problematic records
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3Explanation of accounting concepts and principles
M-4individual and group exercises
Sposób ocenyS-3Ocena podsumowująca: Exam
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
Kryteria ocenyOcenaKryterium oceny
2,0Student is unable to discuss the principles of documentation, accounting records and presentation of information in financial statements about the property and capital situationand the financial result
3,0Student defines and classifies assets and categories shaping the financial result, discusses the principles of functioning balance sheet and profit and loss accounts, the manner of making accounting entries and discusses in asynthetic way construction and principles of balance sheet and profit and loss account reconciliation
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07_U01Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U20He / she is able to report the intentions and effects of implemented activities, participate in the debate presenting and assessing various positions and opinions
Ec_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_U05He / 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_U06He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Ec_1A_U08He / she can properly analyse the causes and the course of social processes and phenomena in the field of economics and finance
Ec_1A_U11He / she can analyse the indicated solutions to specific problems and propose appropriate solutions in this regard
Cel przedmiotuC-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
C-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-6Financial result. Options for determining the financial result
T-W-7Structure and informational scope of the profit and loss account
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-2Classification of assets and liabilities. Balance sheet
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-5Test
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
T-A-7Determining the financial resultand preparing the profit and loss account
T-A-8Selected problematic records
T-A-9Test
Metody nauczaniaM-1informational lecture with the use of multimedia techniques
M-2conversation lecture
M-3Explanation of accounting concepts and principles
M-4individual and group exercises
Sposób ocenyS-2Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to recognizein the books of accounts of economic operations and present the operations generated on them the basis of information in the financial statements
3,0Student recognizes balance sheet and result operations in the books and on the basis of the presented data draws up a balance sheet and a profitand loss account, and in general the solutions proposed are correct
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_B07_K01Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K03He / she is ready to develop social projects that take into account legal, economic and political aspects
Ec_1A_K04He / she is willing to think and act in an entrepreneurial manner
Cel przedmiotuC-3Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements
C-1Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities
C-2Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result
Treści programoweT-W-1Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting
T-W-2Assets and distributions. Content and layout of the balance sheet
T-W-3Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances
T-W-4Revenue and expenses - concept, systematics and impact on the financial result
T-W-5Rules of operation of result accounts. Records of costs and revenues
T-W-6Financial result. Options for determining the financial result
T-W-7Structure and informational scope of the profit and loss account
T-A-1Accounting functions and policies. Material and personal scope ofaccounting
T-A-2Classification of assets and liabilities. Balance sheet
T-A-3Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation)
T-A-4Records of economic operationsin the balance sheet accounts. Correction of accounting errors
T-A-5Test
T-A-6Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts
T-A-7Determining the financial resultand preparing the profit and loss account
T-A-8Selected problematic records
T-A-9Test
Metody nauczaniaM-2conversation lecture
M-4individual and group exercises
Sposób ocenyS-2Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope
S-3Ocena podsumowująca: Exam
S-1Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to solve the issues analyzed during the classes on their own
3,0Student has the ability to solve some of the issues analyzed during the course of occupations
3,5
4,0
4,5
5,0