Basics of accounting Field of study: Entrepreneurship Studies
Programme code: W5-S1PB19.2024

Module name: Basics of accounting
Module code: PR
Programme code: W5-S1PB19.2024
Semester: winter semester 2025/2026
Language of instruction: Polish
Form of verification: exam
ECTS credits: 3
Purpose and description of the content of education:
The purpose of the module is to provide general knowledge of the essence, importance, and functions of accounting in the information system of an economic entity. To develop the ability to use the principles and methods that accounting uses. Students gain practical skills in recording business operations and determining the entity's balance sheet values of assets and capital. As well as the ability to analyze economic events to assess their impact on the state of resources, their financing sources, and the value of the financial results.
List of modules that must be completed before starting this module (if necessary): not applicable
Learning outcome of the module Codes of the learning outcomes of the programme to which the learning outcome of the module is related [level of competence: scale 1-5]
The student shows interest in the impact of the economic events in the monetary unit on the value of the economic unit's assets and is ready to make independent decisions on this basis. [KS_01]
 K_02 [2/5] K_04 [4/5]
Student can prepare a simplified balance sheet. [U_01]
 U_05 [4/5]
Student can record simple equivalent and resultant operations. [U_02]
 U_07 [3/5]
The student knows and understands the critical issues in accounting theory. [W_01]
 W_05 [4/5]
Knows and understands accounting principles and bookkeeping principles. [W_02]
 W_01 [3/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [FZ_01] 30 Formal lecture/ course-related lecture [a01]  exam KS_01 W_01 W_02
practical classes [FZ_02] 15 Laboratory exercise / experiment [e01]  course work KS_01 U_01 U_02
The student's work, apart from participation in classes, includes in particular:
Name Category Description
Search for materials and review activities necessary for class participation [a01] Preparation for classes
reviewing literature, documentation, tools and materials as well as the specifics of the syllabus and the range of activities indicated in it as required for full participation in classes
Developing practical skills [a03] Preparation for classes
activities involving the repetition, refinement and consolidation of practical skills, including those developed during previous classes or new skills necessary for the implementation of subsequent elements of the curriculum (as preparation for class participation)
Implementation of an individual or group assignment necessary for course/phase/examination completion [c03] Preparation for verification of learning outcomes
a set of activities aimed at performing an assigned task, to be executed out of class, as an obligatory phase/element of the verification of the learning outcomes assigned to the course
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)