ZUT - Polska Rama Kwalifikacji / Rok 2022/2023 / Wydział Ekonomiczny / Economics (S1) / Accounting and Finance in Economic Entities / Sylabus przedmiotu - Cost Benefit Analysis and Profit and Loss Account

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

Sylabus przedmiotu Cost Benefit Analysis and Profit and Loss Account:

Informacje podstawowe

Kierunek studiów	Economics
Forma studiów	studia stacjonarne	Poziom	pierwszego stopnia
Tytuł zawodowy absolwenta	licencjat
Obszary studiów	charakterystyki PRK
Profil	ogólnoakademicki
Moduł	—
Przedmiot	Cost Benefit Analysis and Profit and Loss Account
Specjalność	Accounting and Finance in Economic Entities
Jednostka prowadząca	Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny	Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
Inni nauczyciele
ECTS (planowane)	4,0	ECTS (formy)	4,0
Forma zaliczenia	egzamin	Język	polski
Blok obieralny	—	Grupa obieralna	—

Formy dydaktyczne

Forma dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
wykłady	W	5	15	1,0	0,50	egzamin
laboratoria	L	5	35	3,0	0,50	zaliczenie

Wymagania wstępne

KOD	Wymaganie wstępne
W-1	Mastery of accounting principles

Cele przedmiotu

KOD	Cel modułu/przedmiotu
C-1	To familiarize students with the essence and scope of cost accounting and the structure of cost and performance calculations
C-2	To familiarize students with the basic criteria of cost classification and preparation for independent classification
C-3	To familiarize students with various types of cost accounting
C-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
C-5	Preparing students to independently register costs in various options, including costs settled over time
C-6	Preparation of students for accounting and recording of operating costs
C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
C-8	Preparing students for independent decision-making problems based on the analysis of source materials

Treści programowe z podziałem na formy zajęć

KOD	Treść programowa	Godziny
laboratoria
T-L-1	Classification of costs	4
T-L-2	Measurement and cost evaluation	6
T-L-3	Records of costs in the simplified and developed variant	4
T-L-4	Settlement of costs over time	2
T-L-5	Colloquium	2
T-L-6	Settlement and registration of costs of ancillary activities	4
T-L-7	Settlement and registration of departmental, general and sales costs	4
T-L-8	Traditional methods of cost calculation	6
T-L-9	Records costs at the end of the year in various variants	1
T-L-10	Colloquium	2
		35
wykłady
T-W-1	The essence, scope and functions of cost accounting. Variations of costaccounting	2
T-W-2	The essence and classification of costs	2
T-W-3	Principles of measurement and cost estimation as part of traditional cost accounting	4
T-W-4	Variants of cost records including costs settled over time	2
T-W-5	Records and settlement of operating costs	2
T-W-6	Traditional methods of determining unit costs	2
T-W-7	Linking the cost circle to the resulting circle	1
		15

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
laboratoria
A-L-1	Participation in exercises	35
A-L-2	Preparation for classes, including problem solving	25
A-L-3	Preparation for passing the classes	15
		75
wykłady
A-W-1	Participation in lectures	15
A-W-2	Preparation for lectures, including studying the literature of the subject	5
A-W-3	Preparation for the exam	3
A-W-4	Exam	2
		25

Metody nauczania / narzędzia dydaktyczne

KOD	Metoda nauczania / narzędzie dydaktyczne
M-1	Information lecture
M-2	Problematic lecture
M-3	Conversational lecture
M-4	Problem exercises, including using a computer

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 the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
S-3	Ocena formująca: Activity of students during classes
S-4	Ocena podsumowująca: Independent solution of problem tasks / Written 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
Ec_1A_D6/05_W01 The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting	Ec_1A_W01, Ec_1A_W08, Ec_1A_W10, Ec_1A_W11	—	C-1, C-2	T-W-1, T-W-2	M-1	S-1, S-3
Ec_1A_D6/05_W02 The student has knowledge about different types of cost accounting	Ec_1A_W10, Ec_1A_W11	—	C-3	T-W-1, T-W-2	M-1	S-1, S-3
Ec_1A_D6/05_W03 The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost	Ec_1A_W08, Ec_1A_W11	—	C-4, C-5, C-6, C-7	T-W-7, T-W-3, T-W-4, T-W-5, T-W-6	M-1, M-2, M-3	S-1, S-3

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
Ec_1A_D6/05_U01 Student is able to classify costs according to various criteria	Ec_1A_U06	—	C-2	T-W-2, T-W-5, T-L-1	M-4	S-1, S-2, S-4, S-3
Ec_1A_D6/05_U02 Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products	Ec_1A_U02, Ec_1A_U06	—	C-4, C-5, C-6, C-7	T-L-2, T-L-4, T-L-3, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-5	M-4	S-1, S-2, S-4, S-3
Ec_1A_D6/05_U03 U03 Student knows how to solve decision problems based on own analysis of source materials	Ec_1A_U02, Ec_1A_U03, Ec_1A_U06, Ec_1A_U11	—	C-8	T-W-7, T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-L-1, T-L-2, T-L-4, T-L-3, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-5	M-1, M-2, M-3, M-4	S-1, S-2, S-4, S-3

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
Ec_1A_D6/05_K01 The student has the ability to think and act in an entrepreneurial way	Ec_1A_K04	—	C-5, C-6, C-7, C-8	T-W-7, T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-L-1, T-L-2, T-L-4, T-L-3, T-L-6, T-L-7, T-L-8, T-L-9, T-L-10, T-L-5	M-1, M-2, M-3, M-4	S-1, S-2, S-4, S-3

Kryterium oceny - wiedza

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_D6/05_W01 The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting	2,0	The student does not know the nature and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting.
	3,0	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept of costs as a subject of cost accounting.
	3,5	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and selected criteria for classifying costs as a subject of cost accounting.
	4,0	The student knows the essence, scope and different varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and criteria for classifying costs as a subject of cost accounting.
	4,5	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
	5,0	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. Has the knowledge to indicate the possibility of their use in business units. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
Ec_1A_D6/05_W02 The student has knowledge about different types of cost accounting	2,0	The student has no knowledge about the different varieties of cost accounting.
	3,0	The student knows the selected varieties of cost accounting.
	3,5	The student knows and characterizes selected varieties of cost accounting.
	4,0	The student knows and characterizes all of the cost accounting variations discussed in the course of classes.
	4,5	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out.
	5,0	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out. The choice of a given variation of the cost account justifies.
Ec_1A_D6/05_W03 The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost	2,0	The student does not know the scope of traditional cost accounting, in particular the principles of measurement and cost valuation, cost accounting variants and methods of their settlement, as well as methods for determining the unit cost.
	3,0	The student knows some elements of traditional cost accounting.
	3,5	The student knows and characterizes some elements of traditional cost accounting.
	4,0	The student knows all and characterizes some elements of traditional cost accounting.
	4,5	The student knows and characterizes all elements of traditional cost accounting.
	5,0	The student knows and characterizes all elements of traditional cost accounting taking into account different aspects.

Kryterium oceny - umiejętności

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_D6/05_U01 Student is able to classify costs according to various criteria	2,0	Student is not able to classify costs according to any criteria.
	3,0	Student is able to list selected criteria for cost classification.
	3,5	Student is able to list selected criteria of cost classification and assign costs to them.
	4,0	Student is able to list all criteria for cost classification and assign costs to them.
	4,5	Student is able to list all criteria of cost classification and assign costs to them and make them characteristic.
	5,0	Student is able to list all cost classification criteria and assign costs to them, as well as characterize them and give examples.
Ec_1A_D6/05_U02 Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products	2,0	Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product.
	3,0	Student is able to help with the measurement and valuation of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	3,5	Student is able to help with the measurement and valuation of all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	4,0	Student knows how to independently measure and evaluate selected types of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	4,5	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	5,0	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product, as well as knows how to link the elements of the cost account with the financial result.
Ec_1A_D6/05_U03 U03 Student knows how to solve decision problems based on own analysis of source materials	2,0	The student cannot solve decision problems.
	3,0	Student can help with solving some decision problems.
	3,5	Student is able to help solve all the decision problems discussed during the course.
	4,0	The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
	4,5	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
	5,0	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulate conclusions.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_D6/05_K01 The student has the ability to think and act in an entrepreneurial way	2,0	Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
	3,0	Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
	3,5	Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
	4,0	Student is able to think and act in an entrepreneurial way when solving all decision problems.
	4,5	Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
	5,0	Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other solutions to a given decision problem.

Literatura podstawowa

Cox D., Management Accounting: Costing Tutorial, Osborne Books Ltd, 2016
Szadziewska A., Majchrzak I., Remlein M., Szychta A., Rachunkowość zarządcza a zrównoważony rozwój przedsiębiorstwa, IUS PUBLICUM, Katowice, 2021
Kiziukiewicz T. (red.), Rachunek kosztów według polskiego prawa bilansowego. Zbiór zadań, Ekspert, Wrocław, 2003

Literatura dodatkowa

Drury C., Cost and management accounting, Cengage Learning EMEA, Andover, 2018
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
Nowak E., Rachunek kosztów w jednostkach prowadzących działalność gospodarczą, Ekspert, Wrocław, 2018, 2
Szczypa P., Kalkulacja i rachunek kosztów - od teorii do praktyki, CeDeWu, Warszawa, 2019
Kiziukiewicz T. (red.), Rachunkowość zarządcza. Zbiór zadań. Część II, Ekspert, Wrocław, 2011

Treści programowe - laboratoria

KOD	Treść programowa	Godziny
T-L-1	Classification of costs	4
T-L-2	Measurement and cost evaluation	6
T-L-3	Records of costs in the simplified and developed variant	4
T-L-4	Settlement of costs over time	2
T-L-5	Colloquium	2
T-L-6	Settlement and registration of costs of ancillary activities	4
T-L-7	Settlement and registration of departmental, general and sales costs	4
T-L-8	Traditional methods of cost calculation	6
T-L-9	Records costs at the end of the year in various variants	1
T-L-10	Colloquium	2
		35

Treści programowe - wykłady

KOD	Treść programowa	Godziny
T-W-1	The essence, scope and functions of cost accounting. Variations of costaccounting	2
T-W-2	The essence and classification of costs	2
T-W-3	Principles of measurement and cost estimation as part of traditional cost accounting	4
T-W-4	Variants of cost records including costs settled over time	2
T-W-5	Records and settlement of operating costs	2
T-W-6	Traditional methods of determining unit costs	2
T-W-7	Linking the cost circle to the resulting circle	1
		15

Formy aktywności - laboratoria

KOD	Forma aktywności	Godziny
A-L-1	Participation in exercises	35
A-L-2	Preparation for classes, including problem solving	25
A-L-3	Preparation for passing the classes	15
		75

(*) 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	5
A-W-3	Preparation for the exam	3
A-W-4	Exam	2
		25

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

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_W01	The student knows the essence and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting
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_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_W10	He / she knows and understands at an advanced level the concepts and methods of managing economic processes and human capital as well as the links between the areas and functions of management in socio-economic entities
	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 essence and scope of cost accounting and the structure of cost and performance calculations
Cel przedmiotu	C-2	To familiarize students with the basic criteria of cost classification and preparation for independent classification
Treści programowe	T-W-1	The essence, scope and functions of cost accounting. Variations of costaccounting
Treści programowe	T-W-2	The essence and classification of costs
Metody nauczania	M-1	Information lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Sposób oceny	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the nature and scope of the cost account, the structure of the cost and performance account and the essence of costs as the subject of cost accounting.
	3,0	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept of costs as a subject of cost accounting.
	3,5	The student knows the essence, scope and some varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and selected criteria for classifying costs as a subject of cost accounting.
	4,0	The student knows the essence, scope and different varieties of cost accounting as well as the structure of the cost and performance account. He knows the concept and criteria for classifying costs as a subject of cost accounting.
	4,5	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.
	5,0	The student knows the essence, scope and all discussed during the classes of the cost account variation and the structure of the cost and performance account. Has the knowledge to indicate the possibility of their use in business units. He knows the concept and all the criteria for classifying costs indicated as part of the course as a subject of cost accounting.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_W02	The student has knowledge about different types of cost accounting
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W10	He / she knows and understands at an advanced level the concepts and methods of managing economic processes and human capital as well as the links between the areas and functions of management in socio-economic entities
Odniesienie do efektów kształcenia dla kierunku studiów	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-3	To familiarize students with various types of cost accounting
Treści programowe	T-W-1	The essence, scope and functions of cost accounting. Variations of costaccounting
Treści programowe	T-W-2	The essence and classification of costs
Metody nauczania	M-1	Information lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Sposób oceny	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student has no knowledge about the different varieties of cost accounting.
	3,0	The student knows the selected varieties of cost accounting.
	3,5	The student knows and characterizes selected varieties of cost accounting.
	4,0	The student knows and characterizes all of the cost accounting variations discussed in the course of classes.
	4,5	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out.
	5,0	The student knows and characterizes all the cost accounting variations discussed in the course of classes. Indicates in which economic units and under what conditions they can be carried out. The choice of a given variation of the cost account justifies.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_W03	The student knows the scope of traditional cost accounting, including in particular the principles of measurement and cost evaluation, cost accounting options and methods of their settlement and methods of determining the unit cost
Odniesienie do efektów kształcenia dla kierunku studiów	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
Odniesienie do efektów kształcenia dla kierunku studiów	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-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
Treści programowe	T-W-7	Linking the cost circle to the resulting circle
	T-W-3	Principles of measurement and cost estimation as part of traditional cost accounting
	T-W-4	Variants of cost records including costs settled over time
	T-W-5	Records and settlement of operating costs
	T-W-6	Traditional methods of determining unit costs
Metody nauczania	M-1	Information lecture
	M-2	Problematic lecture
	M-3	Conversational lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student's achievements by asking questions at the beginning and during classes
Sposób oceny	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know the scope of traditional cost accounting, in particular the principles of measurement and cost valuation, cost accounting variants and methods of their settlement, as well as methods for determining the unit cost.
	3,0	The student knows some elements of traditional cost accounting.
	3,5	The student knows and characterizes some elements of traditional cost accounting.
	4,0	The student knows all and characterizes some elements of traditional cost accounting.
	4,5	The student knows and characterizes all elements of traditional cost accounting.
	5,0	The student knows and characterizes all elements of traditional cost accounting taking into account different aspects.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_U01	Student is able to classify costs according to various criteria
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U06	He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotu	C-2	To familiarize students with the basic criteria of cost classification and preparation for independent classification
Treści programowe	T-W-2	The essence and classification of costs
	T-W-5	Records and settlement of operating costs
	T-L-1	Classification of costs
Metody nauczania	M-4	Problem exercises, including using a computer
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 the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-4	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	Student is not able to classify costs according to any criteria.
	3,0	Student is able to list selected criteria for cost classification.
	3,5	Student is able to list selected criteria of cost classification and assign costs to them.
	4,0	Student is able to list all criteria for cost classification and assign costs to them.
	4,5	Student is able to list all criteria of cost classification and assign costs to them and make them characteristic.
	5,0	Student is able to list all cost classification criteria and assign costs to them, as well as characterize them and give examples.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_U02	Student knows how to measure and measure costs, check them in various options and settle them and set the unit cost of products
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
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U06	He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotu	C-4	To familiarize students with the principles of measurement and cost estimation in the traditional cost accounting
	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
Treści programowe	T-L-2	Measurement and cost evaluation
	T-L-4	Settlement of costs over time
	T-L-3	Records of costs in the simplified and developed variant
	T-L-6	Settlement and registration of costs of ancillary activities
	T-L-7	Settlement and registration of departmental, general and sales costs
	T-L-8	Traditional methods of cost calculation
	T-L-9	Records costs at the end of the year in various variants
	T-L-10	Colloquium
	T-L-5	Colloquium
Metody nauczania	M-4	Problem exercises, including using a computer
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 the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-4	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	Student is not able to measure and measure costs, check them in different variants and settle them and set the unit cost of the product.
	3,0	Student is able to help with the measurement and valuation of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	3,5	Student is able to help with the measurement and valuation of all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	4,0	Student knows how to independently measure and evaluate selected types of costs, check them in the chosen option and settle them and determine the unit cost of the product.
	4,5	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product.
	5,0	The student knows how to independently measure and pricing all types of costs, check them in all variants and settle them and determine the unit cost of the product, as well as knows how to link the elements of the cost account with the financial result.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_U03	U03 Student knows how to solve decision problems based on own analysis of source materials
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_U03	He / she can plan and organise individual work and cooperate with other people as part of team activities
	Ec_1A_U06	He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
	Ec_1A_U11	He / she can analyse the indicated solutions to specific problems and propose appropriate solutions in this regard
Cel przedmiotu	C-8	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-W-7	Linking the cost circle to the resulting circle
	T-W-1	The essence, scope and functions of cost accounting. Variations of costaccounting
	T-W-2	The essence and classification of costs
	T-W-3	Principles of measurement and cost estimation as part of traditional cost accounting
	T-W-4	Variants of cost records including costs settled over time
	T-W-5	Records and settlement of operating costs
	T-W-6	Traditional methods of determining unit costs
	T-L-1	Classification of costs
	T-L-2	Measurement and cost evaluation
	T-L-4	Settlement of costs over time
	T-L-3	Records of costs in the simplified and developed variant
	T-L-6	Settlement and registration of costs of ancillary activities
	T-L-7	Settlement and registration of departmental, general and sales costs
	T-L-8	Traditional methods of cost calculation
	T-L-9	Records costs at the end of the year in various variants
	T-L-10	Colloquium
	T-L-5	Colloquium
Metody nauczania	M-1	Information lecture
	M-2	Problematic lecture
	M-3	Conversational lecture
	M-4	Problem exercises, including using a computer
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 the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-4	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student cannot solve decision problems.
	3,0	Student can help with solving some decision problems.
	3,5	Student is able to help solve all the decision problems discussed during the course.
	4,0	The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
	4,5	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
	5,0	The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulate conclusions.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_D6/05_K01	The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_K04	He / she is willing to think and act in an entrepreneurial manner
Cel przedmiotu	C-5	Preparing students to independently register costs in various options, including costs settled over time
	C-6	Preparation of students for accounting and recording of operating costs
	C-7	Preparing students for the selection of an appropriate calculation method when determining the unit cost of products
	C-8	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-W-7	Linking the cost circle to the resulting circle
	T-W-1	The essence, scope and functions of cost accounting. Variations of costaccounting
	T-W-2	The essence and classification of costs
	T-W-3	Principles of measurement and cost estimation as part of traditional cost accounting
	T-W-4	Variants of cost records including costs settled over time
	T-W-5	Records and settlement of operating costs
	T-W-6	Traditional methods of determining unit costs
	T-L-1	Classification of costs
	T-L-2	Measurement and cost evaluation
	T-L-4	Settlement of costs over time
	T-L-3	Records of costs in the simplified and developed variant
	T-L-6	Settlement and registration of costs of ancillary activities
	T-L-7	Settlement and registration of departmental, general and sales costs
	T-L-8	Traditional methods of cost calculation
	T-L-9	Records costs at the end of the year in various variants
	T-L-10	Colloquium
	T-L-5	Colloquium
Metody nauczania	M-1	Information lecture
	M-2	Problematic lecture
	M-3	Conversational lecture
	M-4	Problem exercises, including using a computer
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 the performance of tasks in the field of measurement, valuation, accounting and cost records and calculation of unit costs solved by students independently
	S-4	Ocena podsumowująca: Independent solution of problem tasks / Written exam
	S-3	Ocena formująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
	3,0	Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
	3,5	Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
	4,0	Student is able to think and act in an entrepreneurial way when solving all decision problems.
	4,5	Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
	5,0	Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other solutions to a given decision problem.