Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities
Sylabus przedmiotu Accountancy:
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 | ||
| Specjalność | przedmiot wspólny | ||
| Jednostka prowadząca | Katedra Ekonomii i Rachunkowości | ||
| Nauczyciel odpowiedzialny | Marzena Rydzewska <mrydzewska@zut.edu.pl> | ||
| Inni nauczyciele | Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl> | ||
| ECTS (planowane) | 5,0 | ECTS (formy) | 5,0 |
| Forma zaliczenia | egzamin | Język | polski |
| Blok obieralny | — | Grupa obieralna | — |
Formy dydaktyczne
Wymagania wstępne
| KOD | Wymaganie wstępne |
|---|---|
| W-1 | - |
Cele przedmiotu
| KOD | Cel modułu/przedmiotu |
|---|---|
| C-1 | Getting students acquainted with the essence of accounting, its scope of courses and subject matter, and general principles of keeping the books of accounts by economic entities |
| C-2 | Preparation of students for accounting books of business processes taking place in the following areas the enterprise, i. e. to register assetsand capital and to determine the financial result |
| C-3 | Developing the ability to generateand present information in the accounting system, as well as preliminary interpretation information compiled in the main elements of the financial statements |
Treści programowe z podziałem na formy zajęć
| KOD | Treść programowa | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| T-A-1 | Accounting functions and policies. Material and personal scope ofaccounting | 2 |
| T-A-2 | Classification of assets and liabilities. Balance sheet | 4 |
| T-A-3 | Interpretation of changes incomponents of the balance sheet (preliminary assessment of the property and capital situation) | 4 |
| T-A-4 | Records of economic operationsin the balance sheet accounts. Correction of accounting errors | 4 |
| T-A-5 | Test | 2 |
| T-A-6 | Revenue and expenses to achieve them and the entity's profit or loss. Records of economic operations on output accounts | 6 |
| T-A-7 | Determining the financial resultand preparing the profit and loss account | 4 |
| T-A-8 | Selected problematic records | 2 |
| T-A-9 | Test | 2 |
| 30 | ||
| wykłady | ||
| T-W-1 | Accounting system - essence, functions, accounting principles and techniques, domestic and international accounting regulations. Material andpersonal scope of accounting | 2 |
| T-W-2 | Assets and distributions. Content and layout of the balance sheet | 4 |
| T-W-3 | Economic operations and their impacton the balance sheet. Construction and systematics of accounting accounts. Principles the functioning of accounting accounts. Chart of accounts. Splitting and merging accounts. Accounting errors and their rules fragrances | 2 |
| T-W-4 | Revenue and expenses -concept, systematics and impact on the financial result | 2 |
| T-W-5 | Rules of operation of result accounts. Records of costs and revenues | 3 |
| T-W-6 | Financial result. Options for determining the financial result | 1 |
| T-W-7 | Structure and informational scope of the profit and loss account | 1 |
| 15 | ||
Obciążenie pracą studenta - formy aktywności
| KOD | Forma aktywności | Godziny |
|---|---|---|
| ćwiczenia audytoryjne | ||
| A-A-1 | Participation in exercises - individual and group work | 30 |
| A-A-2 | Preparation for classes, including literature review and problem-solving | 28 |
| A-A-3 | Preparation for passing the exercises | 20 |
| A-A-4 | Consultation | 12 |
| 90 | ||
| wykłady | ||
| A-W-1 | Attendance at lectures | 15 |
| A-W-2 | Reading recommended literature | 24 |
| A-W-3 | Preparation for passing the course, exam | 13 |
| A-W-4 | Exam | 2 |
| A-W-5 | Consultation | 6 |
| 60 | ||
Metody nauczania / narzędzia dydaktyczne
| KOD | Metoda nauczania / narzędzie dydaktyczne |
|---|---|
| M-1 | informational lecture with the use of multimedia techniques |
| M-2 | conversation lecture |
| M-3 | Explanation of accounting concepts and principles |
| M-4 | individual and group exercises |
Sposoby oceny
| KOD | Sposób oceny |
|---|---|
| S-1 | Ocena formująca: Analysis and evaluation of the results of individual and group work of students during auditorium exercises, including: individual and group solving of problematic tasks, answering questions asked in the course |
| S-2 | Ocena podsumowująca: Test covering problematic tasks in the scope of registering business operations and preparation financial statements (balance sheet and profit and loss account) in the following areas basic scope |
| S-3 | Ocena podsumowująca: Exam |
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_B7_W01 student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system | E_1A_W01, E_1A_W08, E_1A_W10, E_1A_W11 | — | C-3, C-1, C-2 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4 | M-1, M-2, M-3, M-4 | S-3, S-1 |
| E_1A_B7_W02 student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial | E_1A_W02, E_1A_W06, E_1A_W08, E_1A_W11 | — | C-3, C-2 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-6, T-A-7, T-A-8 | M-1, M-2, M-3, M-4 | S-3, 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_B7_U02 Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect | E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U08, E_1A_U11, E_1A_U20 | — | C-3, C-1, C-2 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-6, T-A-7, T-A-8 | M-1, M-2, M-3, M-4 | 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_B7_K01 Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards | E_1A_K04, E_1A_K05, E_1A_K01 | — | C-3, C-1, C-2 | T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7, T-A-8, T-A-9 | M-2, M-4 | S-2, S-3, S-1 |
Kryterium oceny - wiedza
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_B7_W01 student knows the essence of accounting, its functions, principles, scope subjective as well as legal regulations shaping the accounting system | 2,0 | Student does not know the essence and principles of accounting resulting from legal regulations |
| 3,0 | student defines the notion of accounting, lists some rules and functions of accounting and presents its scope | |
| 3,5 | student defines the notion of accounting, lists and explains some rules and functions of accounting andpresents it breadth | |
| 4,0 | student defines the notion of accounting, lists and explains most of the rules and functions of accountingand presents personal and material scope | |
| 4,5 | student defines the notion of accounting, lists and explains the principles and functions of accountingand presents the scope of subjective | |
| 5,0 | student defines the notion of accounting in a wide and narrow scope, lists and explains the principles and functions of accounting and presents the scope of subject matter in relation to balance sheet law regulations | |
| E_1A_B7_W02 student explains the rules of documentation, entries in the books accounting and presentation in the financial statements information on the property and capital situation and the result financial | 2,0 | student is unable to discuss the principles of documentation, accounting records and presentation of information in financial statements about the property and capital situationand the financial result |
| 3,0 | student defines and classifies assets and categories shaping the financial result, discusses the principles of functioning balance sheet and profit and loss accounts, the manner of making accounting entries and discusses in asynthetic way construction and principles of balance sheet and profit and loss account reconciliation | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Kryterium oceny - umiejętności
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_B7_U02 Student uses accounting tools, including in accounting operations related to processes the company's economic situation andpresents the following accounting information in the financial statements in accordance with the regulations inforce in this respect | 2,0 | student is not able to recognizein the books of accounts of economic operations and present the operations generated on them the basis of information in the financial statements |
| 3,0 | student recognizes balance sheet and result operations in the books and on the basis of the presented data draws up a balance sheet and a profitand loss account, but the solutions it proposes are not always correct | |
| 3,5 | ||
| 4,0 | ||
| 4,5 | ||
| 5,0 |
Kryterium oceny - inne kompetencje społeczne i personalne
| Efekt uczenia się | Ocena | Kryterium oceny |
|---|---|---|
| E_1A_B7_K01 Student shall have the ability to solve independently problems related to wealth management companies with regard to balance sheet law standards | 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
- Krasodomska J., Chłapek K., Krajewska S. redakcja naukowa, Accounting reporting and auditing. Meeting the needs of the information preparers and users, Difin, Warszawa, 2020
- Śnieżek E., Walińska E., Frendzel M., Stępień-Andrzejewska J., Financial accounting: key problems, examples, exercises, Centrum Controllingu & Analiz Ekonomicznych, Łóź, 2007
Literatura dodatkowa
- Patterson R., Kompendium terminów z zakresu rachunkowości po polsku i angielsku 1-6. Compendium of Accounting in Polish and English, Wydawnictwa Akademickie Profesjonalne. Rzeczpospolita, Warszawa, 2008
- McLaney E., Atrill P., Accounting and Finance: An Introduction, Pearson Education Limited, Harlow, 2020, 10