ZUT - Polska Rama Kwalifikacji / Rok 2021/2022 / Wydział Ekonomiczny / Economics (S1) / Sylabus przedmiotu

Wydział Ekonomiczny - Economics (S1)

Sylabus przedmiotu Financial Accounting firms:

Informacje podstawowe

Kierunek studiów	Economics
Forma studiów	studia stacjonarne	Poziom	pierwszego stopnia
Tytuł zawodowy absolwenta	licencjat
Obszary studiów	charakterystyki PRK
Profil	ogólnoakademicki
Moduł	—
Przedmiot	Financial Accounting firms
Specjalność	przedmiot wspólny
Jednostka prowadząca	Katedra Ekonomii i Rachunkowości
Nauczyciel odpowiedzialny	Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>
Inni nauczyciele	Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>, Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
ECTS (planowane)	3,0	ECTS (formy)	3,0
Forma zaliczenia	zaliczenie	Język	polski
Blok obieralny	—	Grupa obieralna	—

Formy dydaktyczne

Forma dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
wykłady	W	3	15	1,0	0,50	zaliczenie
ćwiczenia audytoryjne	A	3	30	2,0	0,50	zaliczenie

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 detailed rules of recording assets and sources of their financing
C-2	Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
C-3	Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
C-4	Preparing students to independently determine the financial result in a comparative and calculation variant

Treści programowe z podziałem na formy zajęć

KOD	Treść programowa	Godziny
ćwiczenia audytoryjne
T-A-1	Detailed records regarding fixed assets	5
T-A-2	Records details of cash and bank loans	3
T-A-3	Detailed records in the field of settlements and claims	4
T-A-4	Test I	2
T-A-5	Records of materials	4
T-A-6	Records of costs and cost calculation	4
T-A-7	Records of finished products and work in progress	2
T-A-8	Records of revenues and costs of their achievement and determination of the financial result	4
T-A-9	Final test	2
		30
wykłady
T-W-1	General accounting principles	1
T-W-2	Detailed rules for recording fixed assets	3
T-W-3	Records of cash and bank loans	1
T-W-4	Records of settlements and claims	2
T-W-5	Records of materials	2
T-W-6	Completion of the subject I	1
T-W-7	Costs and their calculation	2
T-W-8	Records of finished products and services	1
T-W-9	Records of revenues and costs of obtaining them and determining the financial result	2
		15

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
ćwiczenia audytoryjne
A-A-1	Participation in the classes	30
A-A-2	Preparation for classes, including studying literature and solving problem tasks	12
A-A-3	Preparing to pass the classes	12
A-A-4	Consultation	6
		60
wykłady
A-W-1	Participation in lectures	15
A-W-2	Preparation for lectures, including studying the literature of the subject	3
A-W-3	Preparation for passing lectures	4
A-W-4	Colloquium	2
A-W-5	Consultation	6
		30

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 formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4	Ocena podsumowująca: Students' activity during classes

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_E10_W01 The student knows the general accounting principles	E_1A_W08, E_1A_W11	—	C-1, C-2	T-W-1, T-W-6, T-A-9	M-3, M-1, M-4	S-1, S-2, S-3, S-4
E_1A_E10_W02 The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result	E_1A_W06, E_1A_W08, E_1A_W11	—	C-1, C-2	T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9	M-3, M-1, M-2, M-4	S-1, S-2, S-3, S-4

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_E10_U01 The student is able to refer general accounting principles to solve problem tasks in the field of detailed records	E_1A_U02, E_1A_U05, E_1A_U06	—	C-3, C-4	T-W-1, T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9	M-3, M-4	S-1, S-2, S-3, S-4
E_1A_E10_U02 The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations	E_1A_U02, E_1A_U06	—	C-3, C-4	T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9	M-3, M-2, M-4	S-1, S-2, S-3, S-4

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_E10_K01 The student has the ability to work independently	E_1A_K01	—	C-3, C-4	T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9	M-3, M-2, M-4	S-1, S-2, S-3, S-4
E_1A_E10_K02 The student has the ability to think and act in an entrepreneurial way	E_1A_K05	—	C-1, C-2, C-3, C-4	T-W-1, T-W-2, T-W-4, T-W-5, T-W-6, T-W-9, T-A-1, T-A-3, T-A-5, T-A-8, T-A-9	M-3, M-1, M-2, M-4	S-1, S-2, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia się	Ocena	Kryterium oceny
E_1A_E10_W01 The student knows the general accounting principles	2,0	The student does not know any accounting principles.
	3,0	The student knows some accounting principles.
	3,5	The student knows and characterizes some accounting principles.
	4,0	The student knows all and characterizes some accounting principles.
	4,5	The student knows and characterizes all accounting principles.
	5,0	The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
E_1A_E10_W02 The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result	2,0	The student does not know the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	3,0	The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
	3,5	The student knows the detailed rules of economic records in the field of property and capital and in the basic scope of the principle of revenue and cost accounting and determining the financial result.
	4,0	The student knows the detailed rules of business records in the field of property and capital, revenues and costs and in the basic scope of the principle of recording the determination of the financial result.
	4,5	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	5,0	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result. Has the knowledge to justify the solution adopted to the problem issues in the field of the records.

Kryterium oceny - umiejętności

Efekt uczenia się	Ocena	Kryterium oceny
E_1A_E10_U01 The student is able to refer general accounting principles to solve problem tasks in the field of detailed records	2,0	The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
	3,0	Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
	3,5	Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
	4,0	The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
	4,5	The student is able to refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation.
	5,0	The student can refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation and provide possible options.
E_1A_E10_U02 The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations	2,0	The student is not able to include in the account books detailed business operations regarding business processes taking place in the enterprise, including balance sheet and resultant operations.
	3,0	The student is able to help or partially include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations.
	3,5	The student is able to independently include in the account books detailed economic operations regarding business processes taking place in the enterprise in the scope of balance sheet operations and with the help or partly in the scope of outcome operations.
	4,0	The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations.
	4,5	The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific registry solution, he can refer to legal regulations.
	5,0	The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific solution in the field of records, he can refer to legal regulations and indicate possible other possibilities and circumstances of their application.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia się	Ocena	Kryterium oceny
E_1A_E10_K01 The student has the ability to work independently	2,0	The student does not have the ability to work independently.
	3,0	The student has the ability to independently recognize in the account books some business operations.
	3,5	The student has the ability to recognize in its accounting books the majority of business operations, although the records are not always correct.
	4,0	The student has the ability to recognize all economic operations in the account books.
	4,5	The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant.
	5,0	The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant. Can justify the choice of the solution used.
E_1A_E10_K02 The student has the ability to think and act in an entrepreneurial way	2,0	The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
	3,0	The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
	3,5	The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,5	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work.
	5,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work. In addition, he can indicate the optimal solution.

Literatura podstawowa

Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial and Managerial Accounting, Wiley, 2018
Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th Edition
Wood F., Sangster A., Business Accounting 1, Pearson, 2018
Lee J.J., Kim I., Engineering Accounting, Nova Science Publishers, Incorporated, ProQuest Ebook Central, New York, 2012, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=3022542.
Rauf B.S., Finance and Accounting for Energy Engineers, The Fairmont Press, Inc., ProQuest Ebook Central, 2010, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=3239056
Singh Y.P., Accounting and Financial Management for I.T. Professionals, New Age International Ltd, ProQuest Ebook Central, 2007, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=410371

Literatura dodatkowa

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

Treści programowe - ćwiczenia audytoryjne

KOD	Treść programowa	Godziny
T-A-1	Detailed records regarding fixed assets	5
T-A-2	Records details of cash and bank loans	3
T-A-3	Detailed records in the field of settlements and claims	4
T-A-4	Test I	2
T-A-5	Records of materials	4
T-A-6	Records of costs and cost calculation	4
T-A-7	Records of finished products and work in progress	2
T-A-8	Records of revenues and costs of their achievement and determination of the financial result	4
T-A-9	Final test	2
		30

Treści programowe - wykłady

KOD	Treść programowa	Godziny
T-W-1	General accounting principles	1
T-W-2	Detailed rules for recording fixed assets	3
T-W-3	Records of cash and bank loans	1
T-W-4	Records of settlements and claims	2
T-W-5	Records of materials	2
T-W-6	Completion of the subject I	1
T-W-7	Costs and their calculation	2
T-W-8	Records of finished products and services	1
T-W-9	Records of revenues and costs of obtaining them and determining the financial result	2
		15

Formy aktywności - ćwiczenia audytoryjne

KOD	Forma aktywności	Godziny
A-A-1	Participation in the classes	30
A-A-2	Preparation for classes, including studying literature and solving problem tasks	12
A-A-3	Preparing to pass the classes	12
A-A-4	Consultation	6
		60

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

Formy aktywności - wykłady

KOD	Forma aktywności	Godziny
A-W-1	Participation in lectures	15
A-W-2	Preparation for lectures, including studying the literature of the subject	3
A-W-3	Preparation for passing lectures	4
A-W-4	Colloquium	2
A-W-5	Consultation	6
		30

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

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_E10_W01	The student knows the general accounting principles
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W08	Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W11	Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotu	C-1	To familiarize students with detailed rules of recording assets and sources of their financing
Cel przedmiotu	C-2	Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
Treści programowe	T-W-1	General accounting principles
	T-W-6	Completion of the subject I
	T-A-9	Final test
Metody nauczania	M-3	Conversational lecture
	M-1	Information lecture
	M-4	Problem-based exercises
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know any accounting principles.
	3,0	The student knows some accounting principles.
	3,5	The student knows and characterizes some accounting principles.
	4,0	The student knows all and characterizes some accounting principles.
	4,5	The student knows and characterizes all accounting principles.
	5,0	The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_E10_W02	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_W06	Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
	E_1A_W08	Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
	E_1A_W11	Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotu	C-1	To familiarize students with detailed rules of recording assets and sources of their financing
Cel przedmiotu	C-2	Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
Treści programowe	T-W-2	Detailed rules for recording fixed assets
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Completion of the subject I
	T-W-9	Records of revenues and costs of obtaining them and determining the financial result
	T-A-1	Detailed records regarding fixed assets
	T-A-3	Detailed records in the field of settlements and claims
	T-A-5	Records of materials
	T-A-8	Records of revenues and costs of their achievement and determination of the financial result
	T-A-9	Final test
Metody nauczania	M-3	Conversational lecture
	M-1	Information lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	3,0	The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
	3,5	The student knows the detailed rules of economic records in the field of property and capital and in the basic scope of the principle of revenue and cost accounting and determining the financial result.
	4,0	The student knows the detailed rules of business records in the field of property and capital, revenues and costs and in the basic scope of the principle of recording the determination of the financial result.
	4,5	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
	5,0	The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result. Has the knowledge to justify the solution adopted to the problem issues in the field of the records.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_E10_U01	The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U02	Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
	E_1A_U05	Prawidłowo posługuje się normami oraz regułami prawno-organizacyjnymi w celu rozwiązywania konkretnego zadania z zakresu ekonomii
	E_1A_U06	Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
Cel przedmiotu	C-3	Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
Cel przedmiotu	C-4	Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programowe	T-W-1	General accounting principles
	T-W-2	Detailed rules for recording fixed assets
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Completion of the subject I
	T-W-9	Records of revenues and costs of obtaining them and determining the financial result
	T-A-1	Detailed records regarding fixed assets
	T-A-3	Detailed records in the field of settlements and claims
	T-A-5	Records of materials
	T-A-8	Records of revenues and costs of their achievement and determination of the financial result
	T-A-9	Final test
Metody nauczania	M-3	Conversational lecture
Metody nauczania	M-4	Problem-based exercises
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
	3,0	Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
	3,5	Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
	4,0	The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
	4,5	The student is able to refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation.
	5,0	The student can refer general accounting principles to solved problem tasks in the field of detailed records and refer to a specific legal regulation and provide possible options.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_E10_U02	The student is able to include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U02	Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_U06	Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
Cel przedmiotu	C-3	Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
Cel przedmiotu	C-4	Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programowe	T-W-2	Detailed rules for recording fixed assets
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Completion of the subject I
	T-W-9	Records of revenues and costs of obtaining them and determining the financial result
	T-A-1	Detailed records regarding fixed assets
	T-A-3	Detailed records in the field of settlements and claims
	T-A-5	Records of materials
	T-A-8	Records of revenues and costs of their achievement and determination of the financial result
	T-A-9	Final test
Metody nauczania	M-3	Conversational lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is not able to include in the account books detailed business operations regarding business processes taking place in the enterprise, including balance sheet and resultant operations.
	3,0	The student is able to help or partially include in the account books detailed business operations regarding business processes in the enterprise, including balance sheet and resultant operations.
	3,5	The student is able to independently include in the account books detailed economic operations regarding business processes taking place in the enterprise in the scope of balance sheet operations and with the help or partly in the scope of outcome operations.
	4,0	The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations.
	4,5	The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific registry solution, he can refer to legal regulations.
	5,0	The student is able to independently include in the account books detailed economic operations related to business processes in the enterprise, including balance sheet and resultant operations. Using a specific solution in the field of records, he can refer to legal regulations and indicate possible other possibilities and circumstances of their application.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_E10_K01	The student has the ability to work independently
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_K01	Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotu	C-3	Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
Cel przedmiotu	C-4	Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programowe	T-W-2	Detailed rules for recording fixed assets
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Completion of the subject I
	T-W-9	Records of revenues and costs of obtaining them and determining the financial result
	T-A-1	Detailed records regarding fixed assets
	T-A-3	Detailed records in the field of settlements and claims
	T-A-5	Records of materials
	T-A-8	Records of revenues and costs of their achievement and determination of the financial result
	T-A-9	Final test
Metody nauczania	M-3	Conversational lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have the ability to work independently.
	3,0	The student has the ability to independently recognize in the account books some business operations.
	3,5	The student has the ability to recognize in its accounting books the majority of business operations, although the records are not always correct.
	4,0	The student has the ability to recognize all economic operations in the account books.
	4,5	The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant.
	5,0	The student has the ability to independently and correctly recognize all business transactions in the accounting books and compile the financial result in any variant. Can justify the choice of the solution used.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	E_1A_E10_K02	The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiów	E_1A_K05	Myślenia i działania w sposób przedsiębiorczy
Cel przedmiotu	C-1	To familiarize students with detailed rules of recording assets and sources of their financing
	C-2	Presenting to students detailed rules for recording the revenues and costs of obtaining them and drawing up the financial result
	C-3	Preparing students for independent recording of economic events in the field of assets and capital on the basis of accounting documents
	C-4	Preparing students to independently determine the financial result in a comparative and calculation variant
Treści programowe	T-W-1	General accounting principles
	T-W-2	Detailed rules for recording fixed assets
	T-W-4	Records of settlements and claims
	T-W-5	Records of materials
	T-W-6	Completion of the subject I
	T-W-9	Records of revenues and costs of obtaining them and determining the financial result
	T-A-1	Detailed records regarding fixed assets
	T-A-3	Detailed records in the field of settlements and claims
	T-A-5	Records of materials
	T-A-8	Records of revenues and costs of their achievement and determination of the financial result
	T-A-9	Final test
Metody nauczania	M-3	Conversational lecture
	M-1	Information lecture
	M-2	Problem-based lecture
	M-4	Problem-based exercises
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
	S-2	Ocena formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
	S-3	Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Students' activity during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
	3,0	The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
	3,5	The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
	4,5	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work.
	5,0	The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work. In addition, he can indicate the optimal solution.