The aim of studying and bibliography

The main aim of study: Provide the students with basic information from the range of accounting and introduction of them with the notions and the instruments of accounting describing the economic processes which will find the use in the conduct of analyses and making rational decisions.

The general information about the module: Obligatory for the programme of the use of mathematics in the economy

Bibliography required to complete the module

Bibliography used during lectures

1	Nowak E. (red.)	Rachunkowość. Zasady i metody	PWE, Warszawa.	2016
2	Szczypa P. (red.)	Podstawy rachunkowości. Od teorii do praktyki.	CeDeWu.	2018

Bibliography used during classes/laboratories/others

1

Olchowicz I.

Podstawy rachunkowości T2. Zbiór zadań z rozwiązaniami.

Difin, Warszawa.

2016

Bibliography to self-study

1

Gierusz J.

Plan kont z komentarzem. Handel. Produkcja. Usługi

ODDK, Gdańsk .

2019

Basic requirements in category knowledge/skills/social competences

Formal requirements: The student satisfies the formal requirements set out in the study regulations

Basic requirements in category knowledge: Understanding of essence and a modus operandi of economic subjects

Basic requirements in category skills: Skill of the work with the literature

Basic requirements in category social competences: Skill of independent broadening one's knowledge and improvement of professional skills

Module outcomes

MEK	The student who completed the module	Types of classes / teaching methods leading to achieving a given outcome of teaching	Methods of verifying every mentioned outcome of teaching	Relationships with KEK	Relationships with PRK
01	He possesses the skill of preparing financial report	Arithmetic practices	Presentation of the project	K_W01++ K_K01++	P6S_KK P6S_WK
02	Know the basic nomenclature from the range of accounting and the principles of it conducting.	The lecture	Credit - written test	K_K01++	P6S_KK
03	He possesses the skills of post basic economic operations	Arithmetic practices	Credit - written test	K_U25++ K_K01++	P6S_KK P6S_UU P6S_UW
04	Know kinds, functioning accounts, the rules of record and documentation of economic events and assets evaluation.	The lecture	Credit - written test	K_U25++ K_K01++	P6S_KK P6S_UU P6S_UW

Attention: Depending on the epidemic situation, verification of the achieved learning outcomes specified in the study program, in particular credits and examinations at the end of specific classes, can be implemented remotely (real-time meetings).

The syllabus of the module

Sem.	TK	The content	realized in	MEK
3	TK01	Legal bases and the rules of accounting. Financial accounts and the principles of their functioning. Building of the institutional plan of accounts. The record of accounting - balance and outcome economic operations, functioning of financial accounts. Financial statement. Capital assets - record and amortization. Monetary measures, securities and clearing. Material turnover. Notion, kinds and the cost records in the genre and functional-subjective arrangement. The cost accounts in the enterprise management. Record, documentation and valuation of the work products. Financial report.	W	MEK02 MEK04
3	TK02	The introduction. Property and investment account - the balance. Influence of economic events on the components of the balance. Functioning of financial accounts. Financial statement. Amortization and the record of the capital assets. The record of monetary measures and securities. The record of materials. The genre and calculation arrangement of costs. Record and the valuation of finished products. Profit and loss account. The credit of the subject.	C	MEK01 MEK03

The student's effort

The type of classes	The work before classes	The participation in classes	The work after classes
Lecture (sem. 3)		contact hours: 30.00 hours/sem.	complementing/reading through notes: 5.00 hours/sem. Studying the recommended bibliography: 4.00 hours/sem.
Class (sem. 3)	The preparation for a Class: 4.00 hours/sem. The preparation for a test: 4.00 hours/sem.	contact hours: 30.00 hours/sem.	Finishing/Studying tasks: 4.00 hours/sem.
Advice (sem. 3)	The preparation for Advice: 4.00 hours/sem.	The participation in Advice: 4.00 hours/sem.
Credit (sem. 3)	The preparation for a Credit: 15.00 hours/sem.	The written credit: 2.00 hours/sem.

The way of giving the component module grades and the final grade

The type of classes	The way of giving the final grade
Lecture	The realization of the module effect (MEK02, MEK04) is checked on the credit of the lecture. The test includes obligatory and additional questions. The student has to get correctly answer on all obligatory questions in order to get pass mark (C). The answer on additional questions lets get the higher mark.
Class	The realization of module effects: MEK01, MEK03 is checked on the credit. Checking knowledge includes obligatory and additional contents. The student has to get correctly answer on all obligatory questions in order to get pass mark (C). The answer on additional questions lets get the higher mark.
The final grade	The condition of the credit of the module is the achievement of all module effects and the credit of all forms of classes. The final mark is calculated as weighted average of marks from the passing lecture and practices.

Sample problems

Required during the exam/when receiving the credit
(-)

Realized during classes/laboratories/projects
(-)

Others
(-)

Can a student use any teaching aids during the exam/when receiving the credit : no

The contents of the module are associated with the research profile: no