ZUT - Krajowe Ramy Kwalifikacji / Rok 0001/0001 / Wydział Ekonomiczny / Economics 28.09.2023 transfer (S1) / Accounting and Finance in Economic Entities / Sylabus przedmiotu

Wydział Ekonomiczny - Economics 28.09.2023 transfer (S1)
specjalność: Accounting and Finance in Economic Entities

Sylabus przedmiotu Computer Accounting:

Informacje podstawowe

Kierunek studiów	Economics 28.09.2023 transfer
Forma studiów	studia stacjonarne	Poziom	pierwszego stopnia
Tytuł zawodowy absolwenta	licencjat
Obszary studiów	charakterystyki PRK
Profil	ogólnoakademicki
Moduł	—
Przedmiot	Computer 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>
ECTS (planowane)	2,0	ECTS (formy)	2,0
Forma zaliczenia	zaliczenie	Język	polski
Blok obieralny	—	Grupa obieralna	—

Formy dydaktyczne

Forma dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
laboratoria	L	6	30	2,0	1,00	zaliczenie

Wymagania wstępne

KOD	Wymaganie wstępne
W-1	knowledge of financial accounting

Cele przedmiotu

KOD	Cel modułu/przedmiotu
C-1	To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems
C-2	Preparing students to operate a selected financial and accounting program

Treści programowe z podziałem na formy zajęć

KOD	Treść programowa	Godziny
laboratoria
T-L-1	Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.	1
T-L-2	Entering the chart of accounts into the financial and accounting system	5
T-L-3	Entering the opening balance to the financial and accounting system	2
T-L-4	Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents	1
T-L-5	Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents	10
T-L-6	Settlement of accounts	2
T-L-7	Viewing data entered into the system. A multi-criteria choice of data.	1
T-L-8	Creating result sets. Create a journal and a trail balance for any time period	1
T-L-9	Creating a balance sheet and profit and loss account based on data entered into the system	4
T-L-10	A bookkeeping records summary and closing of the books at the end of an accounting period	1
T-L-11	Pass of the course	2
		30

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
laboratoria
A-L-1	Participation in laboratory classes	30
A-L-2	Preparation for classes	20
		50

Metody nauczania / narzędzia dydaktyczne

KOD	Metoda nauczania / narzędzie dydaktyczne
M-1	explanation
M-2	case method
M-3	laboratory classes

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: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory classes

Zamierzone efekty kształcenia - wiedza

Zamierzone efekty kształcenia	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_D6/06_W01 The student knows the principles of handling the selected financial and accounting program	Ec_1A_W01, Ec_1A_W06, Ec_1A_W08, Ec_1A_W11	—	C-1	T-L-2, T-L-3, T-L-4, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-1, T-L-5	M-1, M-3, M-2	S-2, S-1

Zamierzone efekty kształcenia - umiejętności

Zamierzone efekty kształcenia	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_D6/06_U01 The student can handle a selected financial and accounting system	Ec_1A_U02, Ec_1A_U05, Ec_1A_U06, Ec_1A_U07	—	C-2	T-L-2, T-L-3, T-L-4, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-1, T-L-5	M-1, M-2	S-2, S-3, S-1

Zamierzone efekty kształcenia - inne kompetencje społeczne i personalne

Zamierzone efekty kształcenia	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_D6/06_K01 The student has the ability to work to solve the problems analyzed during the classes	Ec_1A_K01	—	C-1, C-2	T-L-2, T-L-3, T-L-4, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-1, T-L-5	M-1, M-2	S-2, S-3, S-1

Kryterium oceny - wiedza

Efekt kształcenia	Ocena	Kryterium oceny
Ec_1A_D6/06_W01 The student knows the principles of handling the selected financial and accounting program	2,0	The student does not know the operating principles of the selected financial and accounting system
	3,0	The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
	3,5	The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments,
	4,0	Student knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
	4,5	The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
	5,0	The student has a very good knowledge of how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports

Kryterium oceny - umiejętności

Efekt kształcenia	Ocena	Kryterium oceny
Ec_1A_D6/06_U01 The student can handle a selected financial and accounting system	2,0	The student is not able to handle the selected financial and accounting system
	3,0	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
	3,5	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments
	4,0	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
	4,5	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
	5,0	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt kształcenia	Ocena	Kryterium oceny
Ec_1A_D6/06_K01 The student has the ability to work to solve the problems analyzed during the classes	2,0	The student is not capable of solving of problems analyzed during the course
	3,0	The student has the ability of work to solve problems analyzed during the class
	3,5	The student has the ability to solve issues carried out during classes, but the proposed solutions are not always correct
	4,0	The student has the ability to solve issues carried out during classes, but the proposed solutions are usually correct
	4,5	The student has the ability to solve issues carried out during classes, the proposed solutions are correct
	5,0	The student has the ability to 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

Polish Accounting Act, Dz.U. 2021 poz. 217, 2021
Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th

Literatura dodatkowa

Sage_Symfonia
Robert Libby, Patricia Libby and Frank Hodge, Financial Accounting, McGraw Hill, 2020, e-book

Treści programowe - laboratoria

KOD	Treść programowa	Godziny
T-L-1	Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.	1
T-L-2	Entering the chart of accounts into the financial and accounting system	5
T-L-3	Entering the opening balance to the financial and accounting system	2
T-L-4	Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents	1
T-L-5	Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents	10
T-L-6	Settlement of accounts	2
T-L-7	Viewing data entered into the system. A multi-criteria choice of data.	1
T-L-8	Creating result sets. Create a journal and a trail balance for any time period	1
T-L-9	Creating a balance sheet and profit and loss account based on data entered into the system	4
T-L-10	A bookkeeping records summary and closing of the books at the end of an accounting period	1
T-L-11	Pass of the course	2
		30

Formy aktywności - laboratoria

KOD	Forma aktywności	Godziny
A-L-1	Participation in laboratory classes	30
A-L-2	Preparation for classes	20
		50

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Pole	KOD	Znaczenie kodu
Zamierzone efekty kształcenia	Ec_1A_D6/06_W01	The student knows the principles of handling the selected financial and accounting program
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W01	He / 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_W06	He / 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_W08	He / 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_W11	He / 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 przedmiotu	C-1	To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems
Treści programowe	T-L-2	Entering the chart of accounts into the financial and accounting system
	T-L-3	Entering the opening balance to the financial and accounting system
	T-L-4	Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents
	T-L-6	Settlement of accounts
	T-L-7	Viewing data entered into the system. A multi-criteria choice of data.
	T-L-8	Creating result sets. Create a journal and a trail balance for any time period
	T-L-9	Creating a balance sheet and profit and loss account based on data entered into the system
	T-L-10	A bookkeeping records summary and closing of the books at the end of an accounting period
	T-L-1	Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.
	T-L-5	Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents
Metody nauczania	M-1	explanation
	M-3	laboratory classes
	M-2	case method
Sposób oceny	S-2	Ocena podsumowująca: Activity during classes
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the operating principles of the selected financial and accounting system
	3,0	The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
	3,5	The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments,
	4,0	Student knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
	4,5	The student has the knowledge how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
	5,0	The student has a very good knowledge of how to create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports

Pole	KOD	Znaczenie kodu
Zamierzone efekty kształcenia	Ec_1A_D6/06_U01	The student can handle a selected financial and accounting system
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U02	He / 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_U05	He / 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_U06	He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
	Ec_1A_U07	He / she is able to solve macro- and microeconomic problems with the use of various analytical tools, including modern information technologies
Cel przedmiotu	C-2	Preparing students to operate a selected financial and accounting program
Treści programowe	T-L-2	Entering the chart of accounts into the financial and accounting system
	T-L-3	Entering the opening balance to the financial and accounting system
	T-L-4	Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents
	T-L-6	Settlement of accounts
	T-L-7	Viewing data entered into the system. A multi-criteria choice of data.
	T-L-8	Creating result sets. Create a journal and a trail balance for any time period
	T-L-9	Creating a balance sheet and profit and loss account based on data entered into the system
	T-L-10	A bookkeeping records summary and closing of the books at the end of an accounting period
	T-L-1	Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.
	T-L-5	Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents
Metody nauczania	M-1	explanation
Metody nauczania	M-2	case method
Sposób oceny	S-2	Ocena podsumowująca: Activity during classes
	S-3	Ocena podsumowująca: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory classes
	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is not able to handle the selected financial and accounting system
	3,0	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations
	3,5	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments
	4,0	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to several criteria
	4,5	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria
	5,0	The student can create a chart of accounts, enter and post the opening balance, define documents, create registers, register economic operations, settle settlements, settle payments, search information according to various criteria, create reports

Pole	KOD	Znaczenie kodu
Zamierzone efekty kształcenia	Ec_1A_D6/06_K01	The student has the ability to work to solve the problems analyzed during the classes
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_K01	He / she is ready to define priorities for the implementation of tasks set by himself / herself or others
Cel przedmiotu	C-1	To familiarize students with the principles of operation and procedures for the operation of financial and accounting IT systems
Cel przedmiotu	C-2	Preparing students to operate a selected financial and accounting program
Treści programowe	T-L-2	Entering the chart of accounts into the financial and accounting system
	T-L-3	Entering the opening balance to the financial and accounting system
	T-L-4	Entering records of contractors and employees, creating VAT registers and entering templates of accounting documents
	T-L-6	Settlement of accounts
	T-L-7	Viewing data entered into the system. A multi-criteria choice of data.
	T-L-8	Creating result sets. Create a journal and a trail balance for any time period
	T-L-9	Creating a balance sheet and profit and loss account based on data entered into the system
	T-L-10	A bookkeeping records summary and closing of the books at the end of an accounting period
	T-L-1	Creating a test company in the financial and accounting system. Defining the data access path. Entering information enabling the generation of a chart of accounts.
	T-L-5	Creating sample source documents and their decrement and booking in the financial and accounting system. Corrections, deletion, exchange of source documents
Metody nauczania	M-1	explanation
Metody nauczania	M-2	case method
Sposób oceny	S-2	Ocena podsumowująca: Activity during classes
	S-3	Ocena podsumowująca: Assessment of the implementation of the indicated practical task in the selected financial and accounting system, verifying the knowledge and skills obtained during labolatory classes
	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is not capable of solving of problems analyzed during the course
	3,0	The student has the ability of work to solve problems analyzed during the class
	3,5	The student has the ability to solve issues carried out during classes, but the proposed solutions are not always correct
	4,0	The student has the ability to solve issues carried out during classes, but the proposed solutions are usually correct
	4,5	The student has the ability to solve issues carried out during classes, the proposed solutions are correct
	5,0	The student has the ability to 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