1. SylabUZ
2. Wydział Matematyki, Informatyki i Ekonometrii
3. semestr zimowy 2022/2023
4. Computer science and econometrics - pierwszego stopnia z tyt. licencjata
5. Accountancy

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Accountancy - opis przedmiotu

Cel przedmiotu

To impart knowledge about the objectives, concepts and methods of accounting in the small and medium-sized enterprises sector. Incorporating computer-aided accounting requirements. Acquisition of the ability to record basic economic processes using various T-accounts. Preparation of financial statements: balance sheet and profit and loss account with interpretation of the data contained therein.

Wymagania wstępne

Zapisz zmiany

No requirements

Zakres tematyczny

1. Introduction, scope and principles of accounting

2. Financial and Management Accounting

3. Assets and capital of economic entities

4. Sources of financing the entity's assets

5. Inventory and valuation of assets

6. Economic operations and their impact on the balance sheet

7. Documentation of economic events

8. The concept and characteristics of an T-account.

9. Balance sheet accounts, profit and loss accounts

10. Records of economic events: cash, settlements, fixed asset, stocks, materials, goods, semi-finished and finished products and services.

11. Determination and accounting of financial result

12. Financial statements: balance sheet, profit and loss account.

13. Introduction to cost accounting. Recording and settling costs according to types and cost centers. Cost accounting systems.

 

 

 

 

Metody kształcenia

Conventional lecture, presentation (i.g. software presentation), case studies.

Efekty uczenia się i metody weryfikacji osiągania efektów uczenia się

Opis efektu	Symbole efektów	Metody weryfikacji	Forma zajęć

Warunki zaliczenia

Passing the lecture covers the theory of accounting, taking into account the requirements of computer-aided accounting, and is carried out in writing, 10 multiple-choice questions (4 points each). The condition for passing is to obtain a minimum of 20 points.

Passing the exercises concerns the practical ability to record business transactions and prepare financial statements (balance sheet and profit and loss account) and takes place in writing in the form of two tests with 30 points each. The prerequisite for receiving a pass is achieving a total score of at least 30 points. Active participation in lessons is rewarded with additional points, which are added to the total points.

Rules for determining the final grade: under 29 points “2.0 (dst)”,30-36 points “3.0 (dst)”, 37-42 points “3.5 (dst+)”, 43-48 points “4 , 0 (db)", 49-54 points "4.5 (db+)", over 55 points "5.0 (badb)".

The grade for the course is made up of the grade for the exercise (50%) and the grade for the lecture (50%). The condition for passing the course is positive grades in exercises and lectures.

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Literatura podstawowa

1. KUŻDOWICZ D., Materiały do wykładów i ćwiczeń do przedmiotu Rachunkowość, Uniwersytet Zielonogórski, Zielona Góra, 2020.
2. Ustawa o rachunkowości z dnia 29 września 1994, Dz. U. 1994, nr 121, poz. 491 z późn. zm.
3. NOWAK E., Rachunkowość - kurs podstawowy, PWE, Warszawa, 2016.
4. HORNGREN C., HARISSON W., OLIVIER S., Accounting, Person Education Limited, London 2012
5. MEIGS B., MEIGS R. Accounting. The Basis for Business Decisions, McGraw-Hill, USA 1987

 

 

 

Literatura uzupełniająca

1. SAWICKI K., Podstawy rachunkowości, PWE, Warszawa, 2005.
2. SAMELAK J. (red.), Rachunkowość finansowa. Teoretyczne podstawy, Wyd. AE w Poznaniu, Poznań, 2006.
3. GIERUSZ B., Podręcznik samodzielnej nauki księgowania, ODDK, GDAŃSK 2018

Uwagi

Zmodyfikowane przez dr hab. Bogdan Szal, prof. UZ (ostatnia modyfikacja: 28-03-2024 19:49)