Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Tax registers:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Tax registers | ||
| Specjalność | przedmiot wspólny | ||
| Jednostka prowadząca | Katedra Ekonomii i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Marzena Rydzewska <mrydzewska@zut.edu.pl> | ||
| Inni nauczyciele | |||
| ECTS (planowane) | 2,0 | ECTS (formy) | 2,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | 2 | Grupa obieralna | 5 |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Recommended knowledge of basic issues of economic law and principles of tax system functioning |
| W-2 | Knowledge of accounting basics |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | To acquaint students with applicable regulations, forms and rules of keepingtax records in the following areas business entities, including the principles of documentation of businesstransactions, valuation of categoriesshaping amount of tax liabilities and making tax settlements taking into account theprinciples of optimization tax |
| C-2 | Preparation of students for the analysis and interpretation of norms in the field of keeping taxrecords and rules. Determination of tax liabilities taking into account the principles of optimisation of tax liabilities |
| C-3 | Developing the ability to keep tax records, calculate and settle tax liabilities, as well as preparation of tax returns and tax returns |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| projekty | ||
| T-P-1 | Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law | 1 |
| T-P-2 | Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, settlements of value added tax | 1 |
| T-P-3 | Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records) | 1 |
| T-P-4 | Conditions and method of keeping VAT records | 4 |
| T-P-5 | Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns | 8 |
| T-P-6 | Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books | 8 |
| T-P-7 | Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development | 2 |
| T-P-8 | Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records | 1 |
| T-P-9 | Project presentation and analysis | 4 |
| 30 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| projekty | ||
| A-P-1 | Participation in classes, projectwork | 30 |
| A-P-2 | Concerning the manner of keeping tax records and settlement of tax liabilities | 15 |
| A-P-3 | Preparation and presentation of projectwork (including presentation or report) in the field of records and financial records kept for tax purposes | 15 |
| 60 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | explanation |
| M-2 | case study, design method |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes |
| S-2 | Ocena formująca: Analysis of the results of problematic tasks solved by students on their own |
| S-3 | Ocena podsumowująca: Evaluation of the prepared and presented project work, presentation or report covering the following issues record keeping and settlement |
Zamierzone efekty uczenia się - wiedza
| Zamierzone efekty uczenia się | Odniesienie do efektów kształcenia dla kierunku studiów | Odniesienie do efektów zdefiniowanych dla obszaru kształcenia | Cel przedmiotu | Treści programowe | Metody nauczania | Sposób oceny |
|---|---|---|---|---|---|---|
| E_1A_O16/1_W01 Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities | E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11, E_1A_W15 | — | C-1, C-2 | T-P-1, T-P-3, T-P-5, T-P-4, T-P-7, T-P-2, T-P-6, T-P-9 | M-1, M-2 | S-3, S-1, S-2 |
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 |
|---|---|---|---|---|---|---|
| E_1A_O16/1_U01 The student is able to determine the selection conditions, scope and methods keeping records in tax records (books) and making tax settlements on their basis having regard to the tax optimisation | E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U11, E_1A_U18 | — | C-2, C-3 | T-P-1, T-P-3, T-P-5, T-P-4, T-P-8, T-P-7, T-P-2, T-P-6, T-P-9 | M-1, M-2 | S-3, S-1, S-2 |
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 |
|---|---|---|---|---|---|---|
| E_1A_O16/1_K01 Student does not have the ability to work independently | E_1A_K01, E_1A_K02 | — | C-2, C-3 | T-P-1, T-P-3, T-P-5, T-P-4, T-P-8, T-P-7, T-P-2, T-P-6, T-P-9 | M-2 | S-3, S-1, S-2 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_O16/1_W01 Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities | 2,0 | Student does not know the forms of taxation and the related accounting and settlement obligations |
| 3,0 | The student knows the forms of taxation and the rules of making taxsettlements as well as general issues of record keeping and settlement | |
| 3,5 | Student knows the forms of taxation and making tax settlements of entrepreneurs, the rules of keeping records tax | |
| 4,0 | Student knows the rules of selecting and keeping tax records and conducting settlements based on them tax on particular forms of activity taxation | |
| 4,5 | Student explains the rules of selecting and keeping tax records and conducting settlements based on them is able to compare the informationalscope of tax records | |
| 5,0 | Student explains the detailed rulesof selecting and keeping tax record sand conducting tax records on their basis tax settlements in relation to particular forms of activity taxation, can demonstrate the limitations of information on individual tax records |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_O16/1_U01 The student is able to determine the selection conditions, scope and methods keeping records in tax records (books) and making tax settlements on their basis having regard to the tax optimisation | 2,0 | student is not able to choose the forms of tax records appropriate to the assumed conditions of operation manage the entrepreneur and make entries in them with regard to tax obligations |
| 3,0 | student keeps accounting records in the indicated tax records (books) and tries to make an attempt at their the basis for tax settlements | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_O16/1_K01 Student does not have the ability to work independently | 2,0 | Student does not have the ability to work independently |
| 3,0 | Student has the ability to independently solve some of theproblems constituting the content ofthe classes | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Literatura podstawowa
- Kiziukiewicz T., Sawicki K., Rachunkowośc małych przedsiębiorstw, PWN, Warszawa, 2012
- Martyniuk T., Małe przedsiębiorstwo. Rejestry, podatki, ewidencja, sprawozdawczość, ODDK, Gdańsk, 2010
Literatura dodatkowa
- Olchowicz I., Rachunkowość podatkowa, Difin, Warszawa, 2011
- Winiarska K., Startek K., Rachunkowość podatkowa. Zadania, pytania, testy, C.H. Beck, Warszawa, 2011
- Jeleńska A., Księgowość małej firmy, Wszechnica Podatkowa, Kraków, 2010
- Wyrzykowski W., Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców, SPG, Gdańsk, 2005
- ., Aktualne akty prawne regulujące zasady prowadzenia ewidencji podatkowych