1. SylabUZ
2. Wydział Ekonomii i Zarządzania
3. semestr zimowy 2023/2024
4. Ekonomia - drugiego stopnia z tyt. magistra
5. IT accounting support systems

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IT accounting support systems - opis przedmiotu

Cel przedmiotu

The aim of the course is to familiarize students with the functional and formal and legal requirements of information systems in order to obtain the skills of users of information systems in accounting.

Wymagania wstępne

Zapisz zmiany

Knowledge of computer literacy and basic accounting concepts and principles.

Zakres tematyczny

Lecture: Place and role of the accounting information system as a component of the information system of an economic unit. Legal conditions of computer accounting. Types of threats in relation to information systems in accounting. Criteria for selecting a financial and accounting program. Data protection when keeping accounting books using the financial and accounting system. Types of IT systems used in business units. Recommendations of the Association of Accountants in Poland for accounting software. Implementation (configuration) of financial and accounting modules. Characteristics of selected systems, including the Sage Symfonia system. Stages of introducing economic operations to the books of accounts. Establishing a database in the system. Accounting policy of an economic entity. Principles of building the ZPK. The concept of accounting documents and vouchers, their classification and formal requirements. Books of accounts kept with the use of Sage Symfonia. Procedures and activities necessary to open and close books of accounts and prepare selected statements and reports.

Laboratory: During the laboratory classes, students perform practical tasks consolidating and extending the knowledge conveyed during lectures, and undertake activities simulating full accounting. In particular: creating a database, modifying the chart of accounts, creating files and dictionaries, defining registers. Entering the opening balance. Defining documents. Decreting economic operations based on accounting vouchers. Statements and reports. Operations closing the reporting periods.

Metody kształcenia

Lecture: conducted with the use of multimedia presentations, engaging the audience.

Laboratory: student's work at computer stations with the use of specialized software under the supervision of the tutor.

Efekty uczenia się i metody weryfikacji osiągania efektów uczenia się

Opis efektu	Symbole efektów	Metody weryfikacji	Forma zajęć

Warunki zaliczenia

Credit for the laboratory: grade for activity in the classroom and for the quality of the tasks performed (50% participation in the final laboratory grade), test grade (50% participation in the final laboratory grade).

Exam: will be in writing - single-choice test with 20 questions. Rules for determining the final grade: 0-10 points – 2,0, 11-12 p. – 3,0, 13-14 points – 3,5, 15-16 p. – 4,0, 17-18 points – 4,5, 19-20 points – 5,0.

Literatura podstawowa

1.   Polish Accounting Act, Dz.U. 2021 poz. 217, 2105, 2106, z 2022 r. poz. 1488.

2.   Lee J.J., Kim I., Engineering Accounting, Nova Science Publishers, Incorporated, ProQuest Ebook Central, New York, 2012, https://ebookcentral.proquest.com/lib/zutszczecin-ebooks/detail.action?docID=3022542

Literatura uzupełniająca

1.   Sage_Symfonia.

Uwagi

Zmodyfikowane przez dr Janina Jędrzejczak-Gas (ostatnia modyfikacja: 27-05-2023 11:32)