Z-EKO-079 Rachunkowość komputerowa Computer Accounting. Economics 1st degree (1st degree / 2nd degree) General (general / practical)
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- Barbara Stachowiak
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1 MODULE DESCRIPTION Modue code Modue name Modue name in Engish Vaid from academic year 0/03 MODULE PLACEMENT IN THE SYLLABUS Z-EKO-079 Rachunkowość komputerowa Computer Accounting Subject Leve of education Studies profie Form and method of conducting casses Speciaisation Unit conducting the modue Modue co-ordinator Economics st degree (st degree / nd degree) Genera (genera / practica) Fu-time (fu-time / part-time) Corporate Finance The Department of Economics and Management Edyta Piątek, PhD Approved by: MODULE OVERVIEW Type of subject/group of subjects Modue status Language of conducting casses Modue pacement in the syabus - semester Subject reaisation in the academic year Initia requirements Examination Number of ECTS credit points Method of conducting casses Speciaist subject (basic / major / speciaist subject / conjoint / other HES) Compusory (compusory / non-compusory) Poish 4th semester Summer semester (winter / summer) No requirements (modue codes / modue names) No (yes / no) Lecture Casses Laboratory Project Other Per semester a. Tysiącecia Państwa Poskiego Kiece te , e-mai: d.siwinska@tu.kiece.p Projekt,,Poitechnika Świętokrzyska uczenia na miarę XXI w. na podstawie umowy z Ministerstwem Nauki i Szkonictwa Wyższego UDA POKL /0-00
2 TEACHING RESULTS AND THE METHODS OF ASSESSING TEACHING RESULTS Modue target The modue covers basic principes of accounting with the use of a computer program. It is a practica view of accounting methods, techniques, and toos. Effect symbo Teaching resuts Teaching methods (/c//p/other) subject effects effects of a fied of study U_0 K_0 A student has basic knowedge as regards the notions of computer accounting and understands its connection with the accounting principes and methods described in baance sheet aw and the accounting theory. A student has knowedge as regards conducting accounting with a computer program. A student has basic knowedge as regards accounts, tria baances, forma requirements which accounting documents have to meet, and financia statements in the form of a baance as we as profit and oss account in the accounting program. A student is abe to transfer the essence of accounting into computer edgers: charts of accounts, fixed asset accounts, Inventory Transaction Subsystem, empoyee records, and VAT register. A student knows the principes of estabishing and conducting business activity in integrated computer system for registering economic operations taking pace in various areas and departments of an enterprise. A student can create a database using accounting documentation (about economic operations). A student can aso integrate accounting documents from various fieds of enterprise activity in computer edgers. A student can utiise a program to generate obigatory tax returns Persona Income Tax, Corporate Income Tax, Vaue Added Tax, and Socia Insurance Institution. A student utiises the acquired knowedge of the CDN program to operate in other accounting computer programs as we as to sove diemmas appearing during the service of other programs. A student is abe to acquire knowedge individuay and deveop his/her professiona skis as regards accounting computer programs in connection with the deveopment of modern technoogies. A student understands the necessity of continuous improvement of his/her knowedge as regards computer accounting foowing the changes in the baance accounting aw determining appropriate operation of accounting computer programs. K_W0 K_W09 K_W4 K_W4 K_W6 K_W08 K_W3 K_W6 K_U0 K_U03 K_U06 K_U04 K_K0 SA_W0 SA_W SA_W07 SA_W SA_U0 SA_U04 SA_U0 SA_U09 SA_U0 SA_U03 SA_U04 SA_U08 SA_K0 A student is abe to act and think in the program K_K0 SA_K0 a. Tysiącecia Państwa Poskiego Kiece te , e-mai: d.siwinska@tu.kiece.p Projekt,,Poitechnika Świętokrzyska uczenia na miarę XXI w. na podstawie umowy z Ministerstwem Nauki i Szkonictwa Wyższego UDA POKL /0-00
3 through the stages of impementing commercia, production, and service activities. A student is aware of the iabiity for the eve and quaity of competing data in computer accounting programs for fufiing reporting duties as regards Inand Revenue, and the Socia Insurance Institution. K_K04 SA_K03 SA_K07 SA_K07 Teaching contents: Teaching contents as regards aboratory assignments Laboratory cass number Teaching contents Configuration: Determining program parameters. Introducing a business entity estabishing a business activity (sef-empoyment). Cash/bank modue: Cash/banking registers. Payment estimate. Entering cash registers. Document settement. Compensations. Invoice/commerce modue: Configuration. The methods of warehouse settement. Price ist. Contracting parties. Issuing commercia instruments (on the basis of the FA). Buffered documents. Document canceation. Correcting documents. Dedicated sae. Warehouse documents (co-operation with the Invoice modue). Externa documents goods received note/goods dispatched note. Account Book Modue: Configuration. Charts of accounts. Opening baance. VAT and VAT-7 registers. Accounting schemata. Accounting statement/income tax decaration. Ledger: Purchase and VAT sae register. Support register: remuneration, physica inventory, and car settement. Printing tax decarations: VAT-7, VAT- 7K, PIT-5, PIT-5L, and PIT-4. Fixed Assets: Registering fixed assets and intangibe assets. Automated document generation: receipt and iquidation of fixed assets. Automated generation of capita aowance (inear and singe reducing baance depreciation methods) as we as a depreciation schedue. Seasona depreciation, investment aowance, and fixed asset vaue constraint. HR and Payro: Defining own components of remuneration. Dependence of the amount of remuneration on, among other things, working time, absences, or seniority. teaching resuts for a modue K_0 The methods of assessing teaching resuts Effect symbo U_0 Methods of assessing teaching resuts (assessment method, incuding skis reference to a particuar project, aboratory assignments, etc.) a. Tysiącecia Państwa Poskiego Kiece te , e-mai: d.siwinska@tu.kiece.p Projekt,,Poitechnika Świętokrzyska uczenia na miarę XXI w. na podstawie umowy z Ministerstwem Nauki i Szkonictwa Wyższego UDA POKL /0-00
4 K_0 STUDENT S INPUT Type of student s activity Participation in ectures ECTS credit points Student s workoad Participation in casses 3 Participation in aboratories 4 4 Participation in tutorias (-3 times per semester) 5 Participation in project casses 6 Project tutorias 7 Participation in an examination 8 9 Number of hours requiring a ecturer s assistance 8 (sum) 0 Number of ECTS credit points which are aocated for assisted work ( ECTS credit point=5-30 hours) Unassisted study of ecture subjects Unassisted preparation for casses 3 Unassisted preparation for tests 4 Unassisted preparation for aboratories 5 Preparing reports 5 Preparing for a fina aboratory test 7 Preparing a project or documentation 5 8 Preparing for an examination 9 Unassisted study of ecture subjects 0 Number of hours of a student s unassisted work 7 (sum) Number of ECTS credit points which a student receives for unassisted work ( ECTS credit point=5-30 hours) Tota number of hours of a student s work 55 3 ECTS credit points per modue ECTS credit point=5-30 hours 4 Work input connected with practica casses Tota number of hours connected with practica casses 55 5 Number of ECTS credit points which a student receives for practica casses ( ECTS credit point=5-30 hours) a. Tysiącecia Państwa Poskiego Kiece te , e-mai: d.siwinska@tu.kiece.p Projekt,,Poitechnika Świętokrzyska uczenia na miarę XXI w. na podstawie umowy z Ministerstwem Nauki i Szkonictwa Wyższego UDA POKL /0-00
5 a. Tysiącecia Państwa Poskiego Kiece te , e-mai: d.siwinska@tu.kiece.p Projekt,,Poitechnika Świętokrzyska uczenia na miarę XXI w. na podstawie umowy z Ministerstwem Nauki i Szkonictwa Wyższego UDA POKL /0-00
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