Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

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, Finansów 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

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA4 25 2,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Recommended knowledge of basic issues of economic law and principles of tax system functioning
W-2Knowledge of accounting basics

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To 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-2Preparation 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-3Developing the skills to select and keep tax records, calculate and settle tax liabilities

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law2
T-A-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, evidence and settlement of value added tax2
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)2
T-A-4Keeping records by taxpayers of a registered lump sum. Preparation of tax returns and returns8
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books9
T-A-6Test2
25

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in classes25
A-A-2Concerning the manner of keeping tax records and settlement of tax liabilities25
50

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1explanation
M-2case study

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena podsumowująca: Evaluation of the test

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_O06/4.1_W02
The student knows and understands the issues related to the choice of form and principles of keeping tax records in relation to various forms of business taxation		Ec_1A_W01, Ec_1A_W02, Ec_1A_W06, Ec_1A_W10—C-1, C-2, C-3T-A-1, T-A-2, T-A-3, T-A-6, T-A-4, T-A-5M-1, M-2S-1, S-2

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_O06/4.1_U01
The student is able to select tax records (books) appropriately to the assumed conditions of economic activity, is able to record simple business operations and make tax settlements on their basis		Ec_1A_U01, Ec_1A_U02, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09—C-1, C-2, C-3T-A-1, T-A-2, T-A-3, T-A-6, T-A-4, T-A-5M-1, M-2S-1, S-2

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_O06/4.1_K01
The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people		Ec_1A_K01, Ec_1A_K02, Ec_1A_K03, Ec_1A_K04, Ec_1A_K05—C-2, C-3T-A-1, T-A-2, T-A-3, T-A-6, T-A-4, T-A-5M-1, M-2S-1, S-2

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_O06/4.1_W02
The student knows and understands the issues related to the choice of form and principles of keeping tax records in relation to various forms of business taxation		2,0The student does not know the forms of taxation and related record-keeping and settlement obligations
3,0The student knows and understands to a basic extent the forms of taxation and the rules of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
3,5The student knows and understands to a more than basic degree the forms of taxation and the principles of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
4,0The student knows and understands to a good degree the forms of taxation and the principles of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
4,5The student knows and understands more than well the forms of taxation and the rules of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
5,0The student knows and understands to a very good degree the forms of taxation and the principles of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_O06/4.1_U01
The student is able to select tax records (books) appropriately to the assumed conditions of economic activity, is able to record simple business operations and make tax settlements on their basis		2,0The student is not able to choose the forms of tax records appropriate in the assumed conditions of the entrepreneur's operation and present the way of keeping records, and is not able to make tax settlements on their basis.
3,0The student can with help or partially select tax records (books) appropriately to the assumed conditions of business, can record in them selected, simple economic operations and his proposals are not always correct
3,5The student is able to independently select tax records (books) appropriately to the assumed conditions of business, is able to record in them selected simple economic operations and calculate the tax liability on their basis, and his proposals are not always correct
4,0The student is able to independently select tax records (books) in accordance with the assumed conditions of economic activity, is able to record in them selected simple economic operations and calculate the tax liability on their basis, and his proposals are generally correct
4,5The student is able to independently select tax records (books) in accordance with the assumed conditions of economic activity, is able to record simple economic operations in them and calculate the tax liability on their basis, and his proposals are generally correct
5,0The student is able to select tax records (books) appropriately to the assumed conditions of economic activity, is able to record simple economic operations in them, calculate the tax liability on their basis and make tax settlements

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_O06/4.1_K01
The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people		2,0The student is not ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,0The student sometimes shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,5The student often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,0The student very often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,5The student usually shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
5,0The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people

Literatura podstawowa

  1. tax portal, https://www.podatki.gov.pl/en/, -
  2. G.Becker, Taxes for small business. Simple and effective methods of Tax Management for your Business, online, 2020

Literatura dodatkowa

  1. Shields G., Tax Accounting, Bravex Publications, 2021
  2. Current legal acts regulating the principles of keeping tax records, ISAP, isap.sejm.gov.pl
  3. Kiziukiewicz T., Sawicki K., Rachunkowość mikro i małych przedsiębiorstw, PWN, Warszawa, 2016
  4. Zawadzki A., Rachunkowość małych firm, T. 1, Difin, Warszawa, 2017
  5. Zawadzki A., Rachunkowość małych firm, T. 2, Difin, Warszawa, 2017

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law2
T-A-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, evidence and settlement of value added tax2
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)2
T-A-4Keeping records by taxpayers of a registered lump sum. Preparation of tax returns and returns8
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books9
T-A-6Test2
25

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in classes25
A-A-2Concerning the manner of keeping tax records and settlement of tax liabilities25
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_O06/4.1_W02The student knows and understands the issues related to the choice of form and principles of keeping tax records in relation to various forms of business taxation
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W01He / she knows and understands at an advanced level economic and social facts and phenomena as well as theories explaining the complex relationships between them constituting the basic general knowledge in the discipline of economics and finance, as well as selected issues in the field of detailed knowledge
Ec_1A_W02He / she knows and understands at an advanced level the place of economics and finance in the system of social sciences and the links with other scientific disciplines
Ec_1A_W06He / she knows and understands at an advanced level issues in the field of quantitative methods (including mathematics, statistics, econometrics and theory of decision-making), as well as methods and tools (including IT) for obtaining, processing and presenting data on socio-economic phenomena and processes
Ec_1A_W10He / she knows and understands the basic principles of creating and developing various forms of entrepreneurship using knowledge of economics and finance
Cel przedmiotuC-1To 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-2Preparation 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-3Developing the skills to select and keep tax records, calculate and settle tax liabilities
Treści programoweT-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
T-A-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, evidence and settlement of value added tax
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-A-6Test
T-A-4Keeping records by taxpayers of a registered lump sum. Preparation of tax returns and returns
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
Metody nauczaniaM-1explanation
M-2case study
Sposób ocenyS-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena podsumowująca: Evaluation of the test
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the forms of taxation and related record-keeping and settlement obligations
3,0The student knows and understands to a basic extent the forms of taxation and the rules of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
3,5The student knows and understands to a more than basic degree the forms of taxation and the principles of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
4,0The student knows and understands to a good degree the forms of taxation and the principles of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
4,5The student knows and understands more than well the forms of taxation and the rules of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
5,0The student knows and understands to a very good degree the forms of taxation and the principles of making tax settlements, as well as record-keeping and accounting issues of entrepreneurs
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_O06/4.1_U01The student is able to select tax records (books) appropriately to the assumed conditions of economic activity, is able to record simple business operations and make tax settlements on their basis
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U01He / she can use knowledge to identify and interpret socio-economic processes and phenomena with the use of methods and tools appropriate for economics
Ec_1A_U02He / she can apply knowledge to formulate and solve complex and unusual problems concerning socio-economic processes and phenomena in the micro-, meso- and macro-scale
Ec_1A_U03He / she is able to solve tasks and problems in conditions that are not fully predictable, properly selecting sources and information from them, making their evaluation, making a critical analysis of them and synthesising them
Ec_1A_U04He / she is able to select and apply appropriate methods and tools, including advanced information and communication techniques for analysing and forecasting economic processes and phenomena and solving economic problems
Ec_1A_U05He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
Ec_1A_U09He / she is able to plan and organise individual work and cooperate with other people as part of team activities
Cel przedmiotuC-1To 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-2Preparation 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-3Developing the skills to select and keep tax records, calculate and settle tax liabilities
Treści programoweT-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
T-A-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, evidence and settlement of value added tax
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-A-6Test
T-A-4Keeping records by taxpayers of a registered lump sum. Preparation of tax returns and returns
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
Metody nauczaniaM-1explanation
M-2case study
Sposób ocenyS-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena podsumowująca: Evaluation of the test
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to choose the forms of tax records appropriate in the assumed conditions of the entrepreneur's operation and present the way of keeping records, and is not able to make tax settlements on their basis.
3,0The student can with help or partially select tax records (books) appropriately to the assumed conditions of business, can record in them selected, simple economic operations and his proposals are not always correct
3,5The student is able to independently select tax records (books) appropriately to the assumed conditions of business, is able to record in them selected simple economic operations and calculate the tax liability on their basis, and his proposals are not always correct
4,0The student is able to independently select tax records (books) in accordance with the assumed conditions of economic activity, is able to record in them selected simple economic operations and calculate the tax liability on their basis, and his proposals are generally correct
4,5The student is able to independently select tax records (books) in accordance with the assumed conditions of economic activity, is able to record simple economic operations in them and calculate the tax liability on their basis, and his proposals are generally correct
5,0The student is able to select tax records (books) appropriately to the assumed conditions of economic activity, is able to record simple economic operations in them, calculate the tax liability on their basis and make tax settlements
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_O06/4.1_K01The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K01He / she is ready to critically assess the possessed knowledge, skills and received content, to recognise the importance of knowledge in solving cognitive and practical problems, and is aware of the need to consult experts in case of difficulties with solving the problem on his / her own
Ec_1A_K02He / she is ready to fulfil social obligations, co-organise projects for the social environment, as well as initiate activities for the public interest
Ec_1A_K03He / she is ready to think and act in an entrepreneurial way
Ec_1A_K04He / she is ready to take social, professional and ethical responsibility for the performed professional roles and to demand it from others, and to care for the achievements and traditions of the profession
Ec_1A_K05He / she is ready to show openness to the world and understanding for different cultures
Cel przedmiotuC-2Preparation 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-3Developing the skills to select and keep tax records, calculate and settle tax liabilities
Treści programoweT-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
T-A-2Rules of making tax settlements in business entities: general and specialrules taxation of income/income, rules for determining income, income and income tax, evidence and settlement of value added tax
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-A-6Test
T-A-4Keeping records by taxpayers of a registered lump sum. Preparation of tax returns and returns
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
Metody nauczaniaM-1explanation
M-2case study
Sposób ocenyS-1Ocena formująca: Assess student achievement by asking written or oral questions at the beginning and during classes
S-2Ocena podsumowująca: Evaluation of the test
Kryteria ocenyOcenaKryterium oceny
2,0The student is not ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,0The student sometimes shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
3,5The student often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,0The student very often shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
4,5The student usually shows readiness to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people
5,0The student is ready to assess the possessed knowledge and skills, co-organise economic and social projects, as well as think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people