Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)

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 30 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 law3
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, settlements of value added tax3
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)1
T-A-4Conditions and method of keeping VAT records2
T-A-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns8
T-A-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books8
T-A-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development2
T-A-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records1
T-A-9Test2
30

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in classes, projectwork30
A-A-2Concerning the manner of keeping tax records and settlement of tax liabilities24
A-A-3Consultation6
60

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
E_1A_O16/1_W01
Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities		E_1A_W06, E_1A_W08, E_1A_W10, E_1A_W11, E_1A_W15—C-1, C-2, C-3T-A-1, T-A-2, T-A-5, T-A-6, T-A-3, T-A-7, T-A-9, T-A-4M-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
E_1A_O16/1_U01
The student discusses the conditions for the selection, scope and methods of keeping entries in tax records (books) and making tax settlements on their basis		E_1A_U02, E_1A_U05, E_1A_U06, E_1A_U11, E_1A_U18—C-2, C-3T-A-1, T-A-2, T-A-8, T-A-5, T-A-6, T-A-3, T-A-7, T-A-9, T-A-4M-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
E_1A_O16/1_K01
The student has the ability to work independently		E_1A_K02, E_1A_K01—C-2, C-3T-A-1, T-A-2, T-A-8, T-A-5, T-A-6, T-A-3, T-A-7, T-A-9, T-A-4M-2S-1, S-2

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_O16/1_W01
Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities		2,0Student does not know the forms of taxation and the related accounting and settlement obligations
3,0The student knows the forms of taxation and the rules of making taxsettlements as well as general issues of record keeping and settlement
3,5Student knows the forms of taxation and making tax settlements of entrepreneurs, the rules of keeping records tax
4,0Student knows the rules of selecting and keeping tax records and conducting settlements based on them tax on particular forms of activity taxation
4,5Student explains the rules of selecting and keeping tax records and conducting settlements based on them is able to compare the informationalscope of tax records
5,0Student explains the detailed rulesof selecting and keeping tax record sand conducting tax records on their basis tax settlements in relation to particular forms of activity taxation, can demonstrate the limitations of information on individual tax records

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_O16/1_U01
The student discusses the conditions for the selection, scope and methods of keeping entries in tax records (books) and making tax settlements on their basis		2,0Student is not able to choose the forms of tax records appropriate for the assumed conditions of the entrepreneur's functioning and to discuss the principles of keeping records and making tax settlements on their basis
3,0Student indicates the forms of taxation of activities and forms of tax records appropriate in the assumed conditions of the entrepreneur's operation and discusses selected principles of keeping tax records and making tax settlements
3,5
4,0
4,5
5,0

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_O16/1_K01
The student has the ability to work independently		2,0Student does not have the ability to work independently
3,0Student has the ability to independently solve some of theproblems constituting the content ofthe classes
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. Kiziukiewicz T., Sawicki K., Rachunkowość mikro i małych przedsiębiorstw, PWN, Warszawa, 2016
  2. Zawadzki A., Rachunkowość małych firm, T. 1, Difin, Warszawa, 2017
  3. Zawadzki A., Rachunkowość małych firm, T. 2, Difin, Warszawa, 2017

Literatura dodatkowa

  1. praca zbiorowa, PKPiR 2021, Infor, Warszawa, 2020
  2. Tomala G., JPK_VAT z deklaracją i JPK_FA wskazówki dla księgowych, ODDK, Gdańsk, 2020
  3. Olchowicz I., Jamroży M., Rachunkowość podatkowa, Difin, Warszawa, 2020
  4. Młodzikowska D, Lunden B., Jednoosobowa firma, BL Info Polska, Gdańsk, 2019, XVIII
  5. Kowalski R., Faktury. Nowe zasady dokumentowania sprzedaży, Infor Biznes, Warszawa, 2019
  6. Martyniuk T., Małe przedsiębiorstwo. Rejestry, podatki, ewidencja, sprawozdawczość, ODDK, Gdańsk, 2011
  7. Winiarska K., Startek K., Rachunkowość podatkowa. Zadania, pytania, testy, C.H. Beck, Warszawa, 2016
  8. Jeleńska A., Księgowość małej firmy, Wszechnica Podatkowa, Kraków, 2010
  9. Wyrzykowski W., Księgi, ewidencje i rejestry podatkowe małych przedsiębiorców, SPG, Gdańsk, 2005
  10. ., Aktualne akty prawne regulujące zasady prowadzenia ewidencji podatkowych, ISAP, isap.sejm.gov.pl
  11. tax portal, https://www.podatki.gov.pl/en/, -

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 law3
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, settlements of value added tax3
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)1
T-A-4Conditions and method of keeping VAT records2
T-A-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns8
T-A-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books8
T-A-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development2
T-A-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records1
T-A-9Test2
30

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in classes, projectwork30
A-A-2Concerning the manner of keeping tax records and settlement of tax liabilities24
A-A-3Consultation6
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O16/1_W01Student explains the issues concerning the choice of form and principles of keeping tax records in relation to the various forms of taxation of activities
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W08Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
E_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
E_1A_W15Zna ogólne zasady tworzenia i rozwoju form indywidualnej przedsiębiorczości wykorzystującej wiedzę z zakresu ekonomii
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, settlements of value added tax
T-A-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-A-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-A-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development
T-A-9Test
T-A-4Conditions and method of keeping VAT records
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
2,0Student does not know the forms of taxation and the related accounting and settlement obligations
3,0The student knows the forms of taxation and the rules of making taxsettlements as well as general issues of record keeping and settlement
3,5Student knows the forms of taxation and making tax settlements of entrepreneurs, the rules of keeping records tax
4,0Student knows the rules of selecting and keeping tax records and conducting settlements based on them tax on particular forms of activity taxation
4,5Student explains the rules of selecting and keeping tax records and conducting settlements based on them is able to compare the informationalscope of tax records
5,0Student explains the detailed rulesof selecting and keeping tax record sand conducting tax records on their basis tax settlements in relation to particular forms of activity taxation, can demonstrate the limitations of information on individual tax records
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O16/1_U01The student discusses the conditions for the selection, scope and methods of keeping entries in tax records (books) and making tax settlements on their basis
Odniesienie do efektów kształcenia dla kierunku studiówE_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_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
E_1A_U18Potrafi oceniać swoje działania ze względu na ich skutki ekonomiczno-finansowe, prawne i moralne
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, settlements of value added tax
T-A-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records
T-A-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-A-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-A-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development
T-A-9Test
T-A-4Conditions and method of keeping VAT records
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
2,0Student is not able to choose the forms of tax records appropriate for the assumed conditions of the entrepreneur's functioning and to discuss the principles of keeping records and making tax settlements on their basis
3,0Student indicates the forms of taxation of activities and forms of tax records appropriate in the assumed conditions of the entrepreneur's operation and discusses selected principles of keeping tax records and making tax settlements
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O16/1_K01The student has the ability to work independently
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-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, settlements of value added tax
T-A-8Reasons and consequences of unethical business behaviour in the field oftaxation and keeping tax records
T-A-5Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-A-6Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
T-A-7Accounting books as the basis for determining and settling tax liabilities. Declarations tax-development
T-A-9Test
T-A-4Conditions and method of keeping VAT records
Metody nauczaniaM-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
2,0Student does not have the ability to work independently
3,0Student has the ability to independently solve some of theproblems constituting the content ofthe classes
3,5
4,0
4,5
5,0