Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)

Sylabus przedmiotu Organisation of Accounting:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł —
Przedmiot Organisation of Accounting
Specjalność Accounting and Finance in Economic Entities
Jednostka prowadząca Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny Elżbieta Jaworska <Elzbieta.Jaworska@zut.edu.pl>
Inni nauczyciele Bożena Nadolna <Bozena.Nadolna@zut.edu.pl>, Zofia Sawicka-Kluźniak <Zofia.Sawicka-Kluzniak@zut.edu.pl>
ECTS (planowane) 2,0 ECTS (formy) 2,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny — Grupa obieralna —

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA4 15 2,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of the basics of accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To familiarize students with the organization of accounting in business units

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1The essence, scope and principles of accounting organization, accounting organization tools2
T-A-2Accounting organization and balance sheet law. Professional ethics3
T-A-3Organization of accounting documentation2
T-A-4Organization of accounting records2
T-A-5Organization of the inventory as part of the internal control system2
T-A-6Organization of financial reporting2
T-A-7Final test2
15

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in classes15
A-A-2Preparation for classes, including studying literature and solving problem tasks25
A-A-3Preparing to pass the exercises15
A-A-4Consultation5
60

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Information lecture
M-2Problem-based lecture
M-3Conversational lecture
M-4Problem-based exercises

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills

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
E_1A_D11/3_W01
The student knows the essence, scope and tools of accounting organization		E_1A_W01, E_1A_W02, E_1A_W11—C-1T-A-1M-1, M-3S-1, S-2, S-3
E_1A_D11/3_W02
The student knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting		E_1A_W01, E_1A_W04, E_1A_W06, E_1A_W11—C-1T-A-2, T-A-3, T-A-4, T-A-5, T-A-6M-1, M-3, M-4S-1, S-2, S-3
E_1A_D11/3_W03
The student knows the general principles of accounting ethics		E_1A_W09—C-1T-A-2M-1, M-4S-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
E_1A_D11/3_U01
The student can use the knowledge to perform tasks and solve problems in the field of accounting organization in economic units		E_1A_U01, E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U10—C-1T-A-2, T-A-1, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7M-4, M-2S-1, S-2, S-3

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
E_1A_D11/3_K01
The student has the ability to individual and team work, allowing to solve problems analyzed during classes		E_1A_K02, E_1A_K01—C-1T-A-2, T-A-1, T-A-3, T-A-4, T-A-5, T-A-6M-3, M-4, M-2S-1, S-2, S-3

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/3_W01
The student knows the essence, scope and tools of accounting organization		2,0The student does not know the nature, scope and tools of accounting organization
3,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 60%
3,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 70%
4,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 80%
4,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 90%
5,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 95%
E_1A_D11/3_W02
The student knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting		2,0The student does not know the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works.
3,0The student basically knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works
3,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 70%.
4,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 80%.
4,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 90%.
5,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 95%.
E_1A_D11/3_W03
The student knows the general principles of accounting ethics		2,0The student does not know the rules of accounting ethics
3,0The student knows some rules of accounting ethics
3,5The student knows and characterizes some rules of accounting ethics
4,0The student knows all and characterizes some rules of accounting ethics
4,5The student knows and characterizes all the principles of ethics in accounting
5,0The student knows and characterizes all the principles of ethics in accounting. He refers them to the regulation of the balance sheet law

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/3_U01
The student can use the knowledge to perform tasks and solve problems in the field of accounting organization in economic units		2,0The student is not able to use the knowledge to perform tasks and solve problems in the field of accountancy organization
3,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 60%
3,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 70%
4,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 80%
4,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 90%
5,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 95%

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_D11/3_K01
The student has the ability to individual and team work, allowing to solve problems analyzed during classes		2,0The student is not capable of independent or team-based solving of problems analyzed during the course
3,0The student has the ability of individual and team work to solve problems analyzed during the class
3,5The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct
4,0The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct
4,5The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct
5,0The student has the ability to independently or collectively 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

  1. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th
  2. Robert Libby, Patricia Libby and Frank Hodge, Financial Accounting, McGraw Hill, 2020, e-book
  3. 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.
  4. 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

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1The essence, scope and principles of accounting organization, accounting organization tools2
T-A-2Accounting organization and balance sheet law. Professional ethics3
T-A-3Organization of accounting documentation2
T-A-4Organization of accounting records2
T-A-5Organization of the inventory as part of the internal control system2
T-A-6Organization of financial reporting2
T-A-7Final test2
15

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in classes15
A-A-2Preparation for classes, including studying literature and solving problem tasks25
A-A-3Preparing to pass the exercises15
A-A-4Consultation5
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/3_W01The student knows the essence, scope and tools of accounting organization
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W01Ma podstawową wiedzę z zakresu ekonomii, jej miejscu w systemie nauk społecznych oraz powiązaniach z innymi dyscyplinami naukowymi
E_1A_W02Zna podstawowe formy instytucji społecznych (publicznych, kulturowych, politycznych, prawnych, ekonomicznych) oraz ich struktury
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-1To familiarize students with the organization of accounting in business units
Treści programoweT-A-1The essence, scope and principles of accounting organization, accounting organization tools
Metody nauczaniaM-1Information lecture
M-3Conversational lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the nature, scope and tools of accounting organization
3,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 60%
3,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 70%
4,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 80%
4,5The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 90%
5,0The student knows the essence of accounting organization, the scope of accounting organization, accounting tools in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/3_W02The student knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W01Ma podstawową wiedzę z zakresu ekonomii, jej miejscu w systemie nauk społecznych oraz powiązaniach z innymi dyscyplinami naukowymi
E_1A_W04Identyfikuje podstawowe rodzaje więzi społecznych, ich wpływ na gospodarkę oraz zna rządzące nimi prawidłowości
E_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-1To familiarize students with the organization of accounting in business units
Treści programoweT-A-2Accounting organization and balance sheet law. Professional ethics
T-A-3Organization of accounting documentation
T-A-4Organization of accounting records
T-A-5Organization of the inventory as part of the internal control system
T-A-6Organization of financial reporting
Metody nauczaniaM-1Information lecture
M-3Conversational lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works.
3,0The student basically knows the accounting principles (policy), principles of organization of documentation and organization of accounting books, as well as organization of inventory and reporting works
3,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 70%.
4,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 80%.
4,5The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 90%.
5,0The student knows the accounting principles (policy), rules for the organization of documentation and organization of accounting books, as well as organization of inventory and reporting works in at least 95%.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/3_W03The student knows the general principles of accounting ethics
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W09Ma usystematyzowaną wiedzę o zasadach i normach etycznych i moralnych w działalności gospodarczej
Cel przedmiotuC-1To familiarize students with the organization of accounting in business units
Treści programoweT-A-2Accounting organization and balance sheet law. Professional ethics
Metody nauczaniaM-1Information lecture
M-4Problem-based exercises
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the rules of accounting ethics
3,0The student knows some rules of accounting ethics
3,5The student knows and characterizes some rules of accounting ethics
4,0The student knows all and characterizes some rules of accounting ethics
4,5The student knows and characterizes all the principles of ethics in accounting
5,0The student knows and characterizes all the principles of ethics in accounting. He refers them to the regulation of the balance sheet law
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/3_U01The student can use the knowledge to perform tasks and solve problems in the field of accounting organization in economic units
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U01Potrafi wykorzystać zdobytą wiedzę naukową do interpretacji zjawisk społeczno-gospodarczych
E_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
E_1A_U05Prawidłowo posługuje się normami oraz regułami prawno-organizacyjnymi w celu rozwiązywania konkretnego zadania z zakresu ekonomii
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U10Wykorzystuje zdobytą wiedzę do rozstrzygania dylematów pojawiających się w pracy zawodowej
Cel przedmiotuC-1To familiarize students with the organization of accounting in business units
Treści programoweT-A-2Accounting organization and balance sheet law. Professional ethics
T-A-1The essence, scope and principles of accounting organization, accounting organization tools
T-A-3Organization of accounting documentation
T-A-4Organization of accounting records
T-A-5Organization of the inventory as part of the internal control system
T-A-6Organization of financial reporting
T-A-7Final test
Metody nauczaniaM-4Problem-based exercises
M-2Problem-based lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to use the knowledge to perform tasks and solve problems in the field of accountancy organization
3,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 60%
3,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 70%
4,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 80%
4,5The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 90%
5,0The student can use the knowledge to perform tasks and solve problems in the field of accountancy organization in at least 95%
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_D11/3_K01The student has the ability to individual and team work, allowing to solve problems analyzed during classes
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K02Określania priorytetów służących do realizacji zadań ustalonych przez siebie lub innych
E_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotuC-1To familiarize students with the organization of accounting in business units
Treści programoweT-A-2Accounting organization and balance sheet law. Professional ethics
T-A-1The essence, scope and principles of accounting organization, accounting organization tools
T-A-3Organization of accounting documentation
T-A-4Organization of accounting records
T-A-5Organization of the inventory as part of the internal control system
T-A-6Organization of financial reporting
Metody nauczaniaM-3Conversational lecture
M-4Problem-based exercises
M-2Problem-based lecture
Sposób ocenyS-1Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
S-2Ocena podsumowująca: Activity during classes
S-3Ocena podsumowująca: Colloquium checking knowledge and skills
Kryteria ocenyOcenaKryterium oceny
2,0The student is not capable of independent or team-based solving of problems analyzed during the course
3,0The student has the ability of individual and team work to solve problems analyzed during the class
3,5The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are not always correct
4,0The student has the ability to independently or collectively solve issues carried out during classes, but the proposed solutions are usually correct
4,5The student has the ability to independently or collectively solve issues carried out during classes, the proposed solutions are correct
5,0The student has the ability to independently or collectively 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