Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)
specjalność: Property Valuation and Real Estate Transactions

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, Finansów 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) 4,0 ECTS (formy) 4,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny Grupa obieralna

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
wykładyW3 20 1,60,50zaliczenie
ćwiczenia audytoryjneA3 30 2,40,50zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1Knowledge of the basics of accounting

Cele przedmiotu

KODCel modułu/przedmiotu
C-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
C-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1Detailed records regarding fixed assets7
T-A-2Records of cash and bank loans2
T-A-3Records of settlements for remuneration4
T-A-4Test 12
T-A-5Detailed records in the field of other settlements and claims3
T-A-6Records of materials4
T-A-7Costs and cost calculation4
T-A-8Records of finished products2
T-A-9Test 22
30
wykłady
T-W-1General accounting principles1
T-W-2Detailed rules for recording fixed assets4
T-W-3Records of cash and bank loans2
T-W-4Records of settlements and claims4
T-W-5Records of materials3
T-W-6Costs and costs calculation3
T-W-7Records of finished products2
T-W-8Colloquium1
20

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in the classes30
A-A-2Preparation for classes, including solving problem tasks10
A-A-3Preparing to pass the test20
60
wykłady
A-W-1Participation in lectures20
A-W-2Preparation for lectures7
A-W-3Preparing to pass the colloquium13
40

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

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
Ec_1A_C13_W01
The student knows the general accounting principles
Ec_1A_W08, Ec_1A_W11C-1T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7M-3, M-1, M-4S-1, S-2, S-3, S-4
Ec_1A_C13_W02
The student knows the detailed rules of economic records in the field of property and capital, revenues and costs
Ec_1A_W06, Ec_1A_W08, Ec_1A_W11C-1T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-1, M-2, M-4S-1, S-2, S-3, S-4

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
Ec_1A_C13_U01
The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
Ec_1A_U02, Ec_1A_U03, Ec_1A_U05, Ec_1A_U06C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-4S-1, S-2, S-3, S-4
Ec_1A_C13_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
Ec_1A_U02, Ec_1A_U06C-2T-W-1, T-W-2, T-W-3, T-W-4, T-W-5, T-W-6, T-W-7, T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-2, M-4S-1, S-2, S-3, S-4

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
Ec_1A_C13_K01
The student has the ability to think and act in an entrepreneurial way
Ec_1A_K04C-1, C-2T-A-2, T-A-1, T-A-5, T-A-6, T-A-7, T-A-8, T-A-3M-3, M-1, M-2, M-4S-1, S-2, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_C13_W01
The student knows the general accounting principles
2,0The student does not know any accounting principles.
3,0The student knows some accounting principles.
3,5The student knows and characterizes some accounting principles.
4,0The student knows all and characterizes some accounting principles.
4,5The student knows and characterizes all accounting principles.
5,0The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
Ec_1A_C13_W02
The student knows the detailed rules of economic records in the field of property and capital, revenues and costs
2,0The 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.
3,0The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
3,5The 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.
4,0The 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.
4,5The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
5,0The 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 sięOcenaKryterium oceny
Ec_1A_C13_U01
The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
2,0The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
3,0Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
3,5Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
4,0The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
4,5The 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.
5,0The 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.
Ec_1A_C13_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
2,0The 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.
3,0The 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.
3,5The 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.
4,0The 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.
4,5The 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.
5,0The 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 sięOcenaKryterium oceny
Ec_1A_C13_K01
The student has the ability to think and act in an entrepreneurial way
2,0The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
3,0The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
3,5The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
4,0The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
4,5The 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.
5,0The 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

  1. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial and Managerial Accounting, Wiley, 2018
  2. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Financial Accounting: Tools for Business Decision Making, Wiley, 2018, 9th Edition
  3. Wood F., Sangster A., Business Accounting 1, Pearson, 2018

Literatura dodatkowa

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

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1Detailed records regarding fixed assets7
T-A-2Records of cash and bank loans2
T-A-3Records of settlements for remuneration4
T-A-4Test 12
T-A-5Detailed records in the field of other settlements and claims3
T-A-6Records of materials4
T-A-7Costs and cost calculation4
T-A-8Records of finished products2
T-A-9Test 22
30

Treści programowe - wykłady

KODTreść programowaGodziny
T-W-1General accounting principles1
T-W-2Detailed rules for recording fixed assets4
T-W-3Records of cash and bank loans2
T-W-4Records of settlements and claims4
T-W-5Records of materials3
T-W-6Costs and costs calculation3
T-W-7Records of finished products2
T-W-8Colloquium1
20

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in the classes30
A-A-2Preparation for classes, including solving problem tasks10
A-A-3Preparing to pass the test20
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Formy aktywności - wykłady

KODForma aktywnościGodziny
A-W-1Participation in lectures20
A-W-2Preparation for lectures7
A-W-3Preparing to pass the colloquium13
40
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C13_W01The student knows the general accounting principles
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W08He / 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_W11He / 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 przedmiotuC-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
Metody nauczaniaM-3Conversational lecture
M-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 formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know any accounting principles.
3,0The student knows some accounting principles.
3,5The student knows and characterizes some accounting principles.
4,0The student knows all and characterizes some accounting principles.
4,5The student knows and characterizes all accounting principles.
5,0The student knows, characterizes all accounting principles. He refers them to the regulation of the balance sheet law.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C13_W02The student knows the detailed rules of economic records in the field of property and capital, revenues and costs
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_W06He / she knows and understands at an advanced level the methods and tools (including IT) of obtaining, processing and presenting data on socio-economic phenomena and processes
Ec_1A_W08He / 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_W11He / 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 przedmiotuC-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
T-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-3Conversational lecture
M-1Information lecture
M-2Problem-based 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 formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The 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.
3,0The student basically knows the detailed rules of business records in terms of assets and capital, revenues and costs and determining the financial result.
3,5The 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.
4,0The 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.
4,5The student knows the detailed rules of economic records in the field of property and capital, revenues and costs and determining the financial result.
5,0The 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.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C13_U01The student is able to refer general accounting principles to solve problem tasks in the field of detailed records
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_U02He / 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_U03He / she can plan and organise individual work and cooperate with other people as part of team activities
Ec_1A_U05He / she is able to correctly use the norms and legal and organisational rules in order to solve a specific task in the field of economics and finance
Ec_1A_U06He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotuC-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
T-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-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 formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is unable to apply general accounting principles to solve problem tasks in the field of detailed records.
3,0Student is able to help or partially refer to general accounting principles to solve some problem tasks in the field of detailed records.
3,5Student is able to help or partially refer to general accounting principles for solving problem tasks in the field of detailed records.
4,0The student is able to refer general accounting principles to solve problem tasks in the field of detailed records.
4,5The 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.
5,0The 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.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C13_U02The 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 studiówEc_1A_U02He / 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_U06He / she can indicate sources of financing and knows how to use the knowledge of accounting in management processes
Cel przedmiotuC-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programoweT-W-1General accounting principles
T-W-2Detailed rules for recording fixed assets
T-W-3Records of cash and bank loans
T-W-4Records of settlements and claims
T-W-5Records of materials
T-W-6Costs and costs calculation
T-W-7Records of finished products
T-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-3Conversational lecture
M-2Problem-based 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 formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The 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.
3,0The 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.
3,5The 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.
4,0The 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.
4,5The 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.
5,0The 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.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_C13_K01The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K04He / she is willing to think and act in an entrepreneurial manner
Cel przedmiotuC-1Getting to know the detailed principles of recording assets and liabilities as well as revenues and costs
C-2Acquiring the ability to independently record economic events related to assets and liabilities, as well as revenues and costs
Treści programoweT-A-2Records of cash and bank loans
T-A-1Detailed records regarding fixed assets
T-A-5Detailed records in the field of other settlements and claims
T-A-6Records of materials
T-A-7Costs and cost calculation
T-A-8Records of finished products
T-A-3Records of settlements for remuneration
Metody nauczaniaM-3Conversational lecture
M-1Information lecture
M-2Problem-based 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 formująca: Analysis of tasks in the field of problem-solving problems solved by students independently
S-3Ocena podsumowująca: Credits in writing including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Students' activity during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student when recording detailed economic events does not show the ability to think and act in an entrepreneurial way.
3,0The student, while recording certain special economic events, exhibits the ability to think and act in an entrepreneurial way.
3,5The student, while recording the majority of specific economic events, exhibits the ability to think and act in an entrepreneurial way.
4,0The student, when recording all detailed economic events, exhibits the ability to think and act in an entrepreneurial way.
4,5The 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.
5,0The 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.