Wydział Ekonomiczny - Economics (S1)
specjalność: Property Valuation and Real Estate Transactions
Sylabus przedmiotu Accountancy of public finance sector entities:
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 of public finance sector entities | ||
| Specjalność | Accounting and Finance in Economic Entities | ||
| Jednostka prowadząca | Katedra Ekonomii i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Marzena Rydzewska <mrydzewska@zut.edu.pl> | ||
| Inni nauczyciele | |||
| ECTS (planowane) | 4,0 | ECTS (formy) | 4,0 |
| Forma zaliczenia | zaliczenie | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | Knowledge of accounting basics |
| W-2 | Knowledge of issues related to publicfinance and the financial economy ofpublic finance sector entities |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | Getting students acquainted with thespecifics of accounting units of the publicfinance sector |
| C-2 | Development of skills in the field ofaccounting records of economicoperations in selected units of the sector public finances |
| C-3 | Preparation for the preparation of thebasic financial and budgetary statementsand interpretations presented in the following documents their information |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | Analysis of specific accountingrules JSFP | 1 |
| T-A-2 | Construction of the company chart of accounts for the budgets ofterritorial self-government units, budget units and establishments inconnection with reporting of those undertakings | 2 |
| T-A-3 | Rules for the documentation and recording of revenue and expenditure and of budget revenue and expenditure. Accounting treatment of expenditure not yet extinguished | 4 |
| T-A-4 | Records and determination of the result of territorial self-government units'; budget implementation | 2 |
| T-A-5 | Preparation of the balance sheeton the implementation of the territorial self-government unit's budget | 2 |
| T-A-6 | Test no 1 | 1 |
| T-A-7 | Documentation and bookkeeping of revenue and expenditure and of clearing and settlement in the accounts JSFP accounting | 3 |
| T-A-8 | Revenue and cost records and determination of financial result in JSFP | 6 |
| T-A-9 | Records of tangible and intangible fixed assets and inventories | 2 |
| T-A-10 | Preparation of the annual accountsof the budgetary authority | 4 |
| T-A-11 | Drawing up of the accounts - selected items | 2 |
| T-A-12 | Test no 2 | 1 |
| 30 | ||
| wykłady | ||
| T-W-1 | Characteristics of accountingunits of the public finance sector (essence, principles, functions, scope, etc.) the subject and subject matter as wellas accounting regulations of the JSFP) | 2 |
| T-W-2 | Accounting of territorial self-government units budgets | 2 |
| T-W-3 | Special rules for valuation and inventory of JSFP assets | 1 |
| T-W-4 | Documentation and bookkeeping of revenue and expenditure and accounting and bookkeeping JSFP accounting | 2 |
| T-W-5 | Rules of recognition of costs andrevenues in the books of accounts ofunits and self-government plants the budget. Expenditure not yetextinguished and commitment of expenditure - accounting treatment | 3 |
| T-W-6 | Financial result of the budgetary unit and its establishment | 1 |
| T-W-7 | Unit funds - accounting treatment of balances and changes | 1 |
| T-W-8 | Financial and budgetary reporting of the JSFP | 2 |
| T-W-9 | Test | 1 |
| 15 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Participation in exercises | 30 |
| A-A-2 | Preparation for classes, including literature review and problem-solving | 25 |
| A-A-3 | Getting ready to pass the exercises | 5 |
| 60 | ||
| wykłady | ||
| A-W-1 | Attendance at lectures | 15 |
| A-W-2 | Reading recommended literature | 30 |
| A-W-3 | Preparation to pass | 15 |
| 60 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | informational lecture with the use of multimedia techniques |
| M-2 | explanations and explanations |
| M-3 | problem lecture |
| M-4 | physical exercises - individual andgroup solving of practical recording problems and reporting and interpretation of results |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Evaluation of answers toquestions asked during the auditoriumclasses |
| S-2 | Ocena formująca: Test of knowledge and skills in theJSFP rules for recording businessoperations |
| S-3 | Ocena formująca: Analysis and evaluation of the results of individual and group work ofstudents during auditorium exercises (individual and group exercises). |
| S-4 | Ocena podsumowująca: Test 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_D11/8_W01 Student knows the essence and specificityof accounting units of the sector public finance (JSFP) necessary tointerpret presented in the financial and budgetarystatements information on the progress of thecollection and public spending | E_1A_W02, E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11 | — | C-2, C-3, C-1 | T-A-10, T-A-4, T-A-11, T-A-5, T-A-2, T-A-1, T-A-6, T-A-12, T-A-8, T-A-9, T-A-3, T-A-7, T-W-2, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-1, T-W-3, T-W-4 | M-2, M-4, M-3, M-1 | S-2, S-1, S-4, S-3 |
| E_1A_D11/8_W02 The student knows the principles of documentation, valuation, records and the presentation of information on the implementation of the budget by local government units | E_1A_W08, E_1A_W11 | — | C-2, C-3 | T-A-4, T-A-11, T-A-5, T-A-2, T-A-6, T-A-3, T-W-2, T-W-9 | M-2, M-4, M-3, M-1 | S-2, S-1, S-4, S-3 |
| E_1A_D11/8_W03 The student explains how to obtain information about economic processes taking place inselected JSFPs | E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11 | — | C-2, C-3 | T-A-10, T-A-11, T-A-12, T-A-8, T-A-9, T-A-7, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-3, T-W-4 | M-2, M-4, M-3, M-1 | S-2, S-1, S-4, 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 |
|---|---|---|---|---|---|---|
| E_1A_D11/8_U01 Solves accounting and reporting problemsoccurring in the following areas at JSFP | E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U08, E_1A_U11, E_1A_U20 | — | C-2, C-3 | T-A-10, T-A-4, T-A-11, T-A-5, T-A-6, T-A-12, T-A-8, T-A-9, T-A-3, T-A-7, T-W-2, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-3, T-W-4 | M-2, M-4, M-3, M-1 | S-2, S-1, 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 |
|---|---|---|---|---|---|---|
| E_1A_D11/8_K01 The student has the ability to workin dependently and as a team in in order to solve the problems analyzed during the classes | E_1A_K01, E_1A_K02 | — | C-2, C-3 | T-A-10, T-A-4, T-A-11, T-A-5, T-A-2, T-A-1, T-A-6, T-A-12, T-A-8, T-A-9, T-A-3, T-A-7, T-W-2, T-W-6, T-W-8, T-W-9, T-W-5, T-W-7, T-W-1, T-W-3, T-W-4 | M-4, M-3 | S-2, S-1, S-4, S-3 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/8_W01 Student knows the essence and specificityof accounting units of the sector public finance (JSFP) necessary tointerpret presented in the financial and budgetarystatements information on the progress of thecollection and public spending | 2,0 | Student does not know the essence andaccounting principles of JSFP |
| 3,0 | Student defines the accounting concept and scope of JSFP | |
| 3,5 | Student defines the conceptand scope of JSFP accounting, lists andexplains some of the principles andfunctions of this system | |
| 4,0 | Student defines the conceptand scope of subject and subject matter of accounting of the JSFP, lists andexplains the principles and functions of the JSFP. Is familiar with the principles of the tool for obtaining harmonised informationfrom the accounting system | |
| 4,5 | Student defines the concept and scope of subject and subject matter of accounting of JSFP in relation to theregulation of law. The student defines the concept and scope of the system, and the accounting subject of the JSFP, lists and explains the principles andfunctions of the system, knows theprinciples of the tool to allow for obtaining harmonised information from the accounting system | |
| 5,0 | Student knows the essence of JSFP accounting and refers it to general accounting principles, lists and explains the principles and functions. He is familiar with the tools for obtaining standardised information from the accounting system and explains the scope of these codifications | |
| E_1A_D11/8_W02 The student knows the principles of documentation, valuation, records and the presentation of information on the implementation of the budget by local government units | 2,0 | Student does not know the rules of registering economic operations concerning the territorial self-governmentunits'; budget and the method of presenting the balance sheet from implementation of the territorial self-government units'; budget |
| 3,0 | Student knows the general principles of registering some business operations concerning the processes of territorial self-government units'; budget execution and knows general structure of the balance sheeton the implementation of the territorial self-government units'; budget | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 | ||
| E_1A_D11/8_W03 The student explains how to obtain information about economic processes taking place inselected JSFPs | 2,0 | The student does not know the ways, methods and tools of obtaining information on the course of phenomena being the subject JSFP accounting |
| 3,0 | Students will learn about methods and tools of obtaining information about the course of phenomena being the subjectof the project JSFP accounting, but is not always ableto describe how they are used to obtain financial information about the course of processes taking place in the JSFP | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/8_U01 Solves accounting and reporting problemsoccurring in the following areas at JSFP | 2,0 | Student is not able to group and include economic operations taking place in JSFP in the accounting accounts and is not able to draw up the financial and budgetary accounts |
| 3,0 | Student records in theaccounting accounts some economic operations taking place in the JSFP and can to a limited extent prepare reports of these entities | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_D11/8_K01 The student has the ability to workin dependently and as a team in in order to solve the problems analyzed during the classes | 2,0 | Student is not able to solve the issues analyzed during the classes on their own or as a team |
| 3,0 | Student 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
- Zysnarska A., Rachunkowość budżetu, jednostek budżetowych i samorządowych zakładów budżetowych, ODiDK, Gdańsk, 2011
- Winiarska K., Kaczurak-Kozak M., Rachunkowość budżetowa, Wolters Kluwer, Warszawa, 2011
- Rup W., Nowe zasady rachunkowości budżetowej – nowe plany kont – rachunkowość organów podatkowych jst – zasady gospodarki finansowej. Komentarz z praktycznymi przykładami, ODiDK, Gdańsk, 2011
- Kiziukiewicz T. (red.), RACHUNKOWOŚĆ JEDNOSTEK SEKTORA FINANSÓW PUBLICZNYCH I INSTYTUCJI FINANSOWYCH, PWE, Warszawa, 2014, współautor M.Rydzewska
Literatura dodatkowa
- Charytoniuk J., Komentarz do planów kont jednostki samorządu terytorialnego (plan kont dla budżetu, plan kont dla urzędu i innych samorządowych jednostek budżetowych oraz samorządowych zakładów budżetowych, ujednolicony plan kont urzędu jednostki samorządu terytorialnego) (z suplementem elektronicznym), ODiDK, Gdańsk, 2011
- Rup W., Wzory księgowań w jednostce budżetowej, ODiDK, Gdańsk, 2010
- Zysnarska A., Rachunkowość budżetowa w świetle koncepcji prawdziwego i wiernego obrazu, ODiDK, Gdańsk, 2010
- ., Rozporządzenie Ministra Finansów z dnia 5 lipca 2010 r. w sprawie szczególnych zasad rachunkowości oraz planów kont dla budżetu państwa, budżetów jednostek samorządu terytorialnego, jednostek budżetowych, samorządowych zakładów budżetowych, państwowych funduszy celowych oraz państwowych jednostek budżetowych mających siedzibę poza granicami Rzeczypospolitej Polskiej, (Dz.U. nr 128, poz. 861), 2010