Wydział Ekonomiczny - Economics (S1)
specjalność: Property Valuation and Real Estate Transactions
Sylabus przedmiotu Organisation of Accounting:
Informacje podstawowe
| Kierunek studiów | Economics | ||
|---|---|---|---|
| Forma studiów | studia stacjonarne | Poziom | pierwszego stopnia |
| Tytuł zawodowy absolwenta | licencjat | ||
| Obszary studiów | charakterystyki PRK | ||
| Profil | ogólnoakademicki | ||
| Moduł | — | ||
| Przedmiot | Organisation of Accounting | ||
| Specjalność | Accounting and Finance in Economic Entities | ||
| Jednostka prowadząca | Katedra Ekonomii i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl> | ||
| Inni nauczyciele | Bożena Nadolna <Bozena.Nadolna@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl> | ||
| ECTS (planowane) | 2,0 | ECTS (formy) | 2,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of the basics of accounting |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | To familiarize students with the organization of accounting in business units |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | The essence, scope and principles of accounting organization, accounting organization tools | 2 |
| T-A-2 | Accounting organization and balance sheet law. Professional ethics | 3 |
| T-A-3 | Organization of accounting documentation | 2 |
| T-A-4 | Organization of accounting records | 2 |
| T-A-5 | Organization of the inventory as part of the internal control system | 2 |
| T-A-6 | Organization of financial reporting | 2 |
| T-A-7 | Final test | 2 |
| 15 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Participation in classes | 15 |
| A-A-2 | Preparation for classes, including studying literature and solving problem tasks | 30 |
| A-A-3 | Preparing to pass the exercises | 15 |
| 60 | ||
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 podsumowująca: Activity during classes |
| S-3 | Ocena podsumowująca: Colloquium checking knowledge and skills |
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_D11/3_W01 The student knows the essence, scope and tools of accounting organization | E_1A_W01, E_1A_W02, E_1A_W11 | — | C-1 | T-A-1 | M-1, M-3 | S-3, S-2, S-1 |
| E_1A_D11/3_W02 The student knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting | E_1A_W01, E_1A_W04, E_1A_W06, E_1A_W11 | — | C-1 | T-A-2, T-A-3, T-A-4, T-A-5, T-A-6 | M-1, M-3, M-4 | S-3, S-2, S-1 |
| E_1A_D11/3_W03 The student knows the general principles of accounting ethics | E_1A_W09 | — | C-1 | T-A-2 | M-1, M-4 | S-2, S-1 |
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_D11/3_U01 The student can use the knowledge to perform tasks and solve problems in the field of accounting organization in economic units | E_1A_U01, E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U10 | — | C-1 | T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-1 | M-2, M-4 | S-3, S-2, S-1 |
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_D11/3_K01 The student has the ability to individual and team work, allowing to solve problems analyzed during classes | E_1A_K01, E_1A_K02 | — | C-1 | T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-1 | M-2, M-3, M-4 | S-3, S-2, S-1 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/3_W01 The student knows the essence, scope and tools of accounting organization | 2,0 | The student does not know the nature, scope and tools of accounting organization |
| 3,0 | The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 60% | |
| 3,5 | The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 70% | |
| 4,0 | The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 80% | |
| 4,5 | The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 90% | |
| 5,0 | The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 95% | |
| E_1A_D11/3_W02 The student knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting | 2,0 | The student does not know the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works. |
| 3,0 | The student basically knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works | |
| 3,5 | The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 70%. | |
| 4,0 | The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 80%. | |
| 4,5 | The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 90%. | |
| 5,0 | The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 95%. | |
| E_1A_D11/3_W03 The student knows the general principles of accounting ethics | 2,0 | The student does not know the rules of accounting ethics |
| 3,0 | The student knows some rules of accounting ethics | |
| 3,5 | The student knows and characterizes some rules of accounting ethics | |
| 4,0 | The student knows all and characterizes some rules of accounting ethics | |
| 4,5 | The student knows and characterizes all the principles of ethics in accounting | |
| 5,0 | The student knows and characterizes all the principles of ethics in accounting. He refers them to the regulation of the balance sheet law |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/3_U01 The student can use the knowledge to perform tasks and solve problems in the field of accounting organization in economic units | 2,0 | The student is not able to use the knowledge to perform tasks and solve problems in the field of accountancy organization |
| 3,0 | The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 60% | |
| 3,5 | The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 70% | |
| 4,0 | The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 80% | |
| 4,5 | The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 90% | |
| 5,0 | The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 95% |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/3_K01 The student has the ability to individual and team work, allowing to solve problems analyzed during classes | 2,0 | The student is not capable of independent or team-based solving of problems analyzed during the course |
| 3,0 | The student has the ability of individual and team work to solve problems analyzed during the class | |
| 3,5 | The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct | |
| 4,0 | The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct | |
| 4,5 | The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct | |
| 5,0 | The student has the ability to independently or collectively solve the issues analyzed in the course of classes, the proposed solutions are correct. Can justify the choice of the solution applied to a given problem, carry out the assessment of the results and indicate other possibilities |
Literatura podstawowa
- Kiziukiewicz T., Organizacja rachunkowości, PWN, Warszawa, 2002, 1
- Cebrowska T. (red.), Rachunkowość finansowa i podatkowa, PWN, Warszawa, 2016, 2
- Winiarska K. (red.), Organizacja rachunkowości, PWE, Warszawa, 2011, 1
- Infor PL, Instrukcja sporządzania, obiegu i kontroli dokumentów finansowo – księgowych, Infor PL, Warszawa, 2014, 1, ISBN-13 978-83-7440-481-5
- ., Ustawa z dnia 29 września 1994 r. o rachunkowości, Dz.U. z 2013 r. poz 330 ze zm., 2013
Literatura dodatkowa
- Kiziukiewicz T. (red.), Ustawa o rachunkowości. Komentarz, LexisNexis, Warszawa, 2014, 6
- Gos W. (red.), Vademekum samodzielnego księgowego, Polska Akademia Rachunkowości, Warszawa, 2010, 4
- Gos W. (red.), Vademekum głównego księgowego, Polska Akademia Rachunkowości, Warszawa, 2009, 2
- Pałka M., Zakładowy Plan Kont z komentarzem dla jednostek prowadzących działalność gospodarczą, Ekspert, Wrocław, 2015, 26