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 25 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 law2
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 tax2
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)2
T-A-4Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns8
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books8
T-A-6Conditions and method of keeping VAT records1
T-A-7Test2
25

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in classes25
A-A-2Concerning the manner of keeping tax records and settlement of tax liabilities25
50

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
Ec_1A_O06_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		Ec_1A_W15, Ec_1A_W06, Ec_1A_W08, Ec_1A_W10, Ec_1A_W11—C-1, C-2, C-3T-A-3, T-A-2, T-A-6, T-A-4, T-A-5, T-A-7, T-A-1M-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
Ec_1A_O06_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		Ec_1A_U02, Ec_1A_U03, Ec_1A_U05, Ec_1A_U06, Ec_1A_U11, Ec_1A_U18—C-2, C-3T-A-3, T-A-2, T-A-6, T-A-4, T-A-5, T-A-7, T-A-1M-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
Ec_1A_O06_K01
The student has the ability to work independently		Ec_1A_K01—C-2, C-3T-A-3, T-A-2, T-A-6, T-A-4, T-A-5, T-A-7, T-A-1M-2S-1, S-2

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_O06_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
3,0Student knows the forms of taxation and the rules of making tax settlements, as well as general issues of record keeping and settlement accounts of entrepreneurs
3,5
4,0
4,5
5,0

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
Ec_1A_O06_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
Ec_1A_O06_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, and the proposed solutions are generally correct
3,5
4,0
4,5
5,0

Literatura podstawowa

  1. tax portal, https://www.podatki.gov.pl/en/, -
  2. G.Becker, Taxes for small business. Simple and effective methods of Tax Management for your Business, online, 2020

Literatura dodatkowa

  1. Shields G., Tax Accounting, Bravex Publications, 2021
  2. Current legal acts regulating the principles of keeping tax records, ISAP, isap.sejm.gov.pl
  3. Kiziukiewicz T., Sawicki K., Rachunkowość mikro i małych przedsiębiorstw, PWN, Warszawa, 2016
  4. Zawadzki A., Rachunkowość małych firm, T. 1, Difin, Warszawa, 2017
  5. Zawadzki A., Rachunkowość małych firm, T. 2, Difin, Warszawa, 2017

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 law2
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 tax2
T-A-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)2
T-A-4Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns8
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books8
T-A-6Conditions and method of keeping VAT records1
T-A-7Test2
25

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in classes25
A-A-2Concerning the manner of keeping tax records and settlement of tax liabilities25
50
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_O06_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 studiówEc_1A_W15He / she knows and understands at an advanced level the general principles of creating and developing forms of individual entrepreneurship using knowledge in the field of economics and finance
Ec_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_W10He / 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_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-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-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
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-6Conditions and method of keeping VAT records
T-A-4Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-A-7Test
T-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
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
3,0Student knows the forms of taxation and the rules of making tax settlements, as well as general issues of record keeping and settlement accounts of entrepreneurs
3,5
4,0
4,5
5,0
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięEc_1A_O06_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 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
Ec_1A_U11He / she can analyse the indicated solutions to specific problems and propose appropriate solutions in this regard
Ec_1A_U18He / she can evaluate his / her actions in terms of their economic, financial, legal and moral effects
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-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
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-6Conditions and method of keeping VAT records
T-A-4Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-A-7Test
T-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
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 sięEc_1A_O06_K01The student has the ability to work independently
Odniesienie do efektów kształcenia dla kierunku studiówEc_1A_K01He / she is ready to define priorities for the implementation of tasks set by himself / herself or others
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-3Organization of valuation and documentation of revenues and taxdeductible costs in entities keeping tax books (records)
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-6Conditions and method of keeping VAT records
T-A-4Keeping records by taxpayers of a tax card and a registered lump sum. Preparation of tax returns and returns
T-A-5Keeping a tax book of income and expenses and additional records; closure monthly and annual revenue and expenditure books
T-A-7Test
T-A-1Legal and organisational aspects of keeping tax records (books) taking into account the following standards balance sheet and tax law
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, and the proposed solutions are generally correct
3,5
4,0
4,5
5,0