Introduction to accounting Field of study: Film and TV Production Management
Programme code: W8-S1OF19.2025

Module name: Introduction to accounting
Module code: W8-OF-S1-RACH
Programme code: W8-S1OF19.2025
Semester: winter semester 2027/2028
Language of instruction: Polish
Form of verification: course work
ECTS credits: 2
Purpose and description of the content of education:
Rachunkowość to uniwersalny system ewidencjonowania zdarzeń gospodarczych w różnych jednostkach. System ten umożliwia uzyskanie danych o sytuacji majątkowej i finansowej danej firmy. Celem przedmiotu jest zapoznanie studenta z podstawowymi pojęciami i zasadami rachunkowości. Ukształtowanie u studenta praktycznych umiejętności ewidencjonowania operacji gospodarczych oraz sporządzania i interpretowania sprawozdań finansowych.
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]
Student zna podstawowe pojęcia takie jak: środki trwałe, przychody, koszty, dochody, aktywa i pasywa, zakładowy plan kont oraz zasady rachunkowości [RACH_1]
 K_W01 [5/5] K_W02 [5/5]
Student zna podstawowe zasady ewidencji księgowej oraz konstrukcje sprawozdań finansowych. [RACH_2]
 K_W01 [5/5] K_W02 [5/5]
Student zna źródła finansowania działalności gospodarczej. [RACH_3]
 K_W03 [5/5] K_W04 [5/5]
Student potrafi sporządzić plan kont oraz zaksięgować typowe operacje gospodarcze. [RACH_4]
 K_U06 [5/5] K_U18 [5/5]
Student potrafi ustalić i przeanalizować wynik finansowy, sporządzić bilans oraz rachunek zysków i strat w wariancie porównawczym i kalkulacyjnym. [RACH_5]
 K_U06 [5/5] K_U18 [5/5]
Student potrafi komunikować się z otoczeniem, w tym z osobami niebędącymi specjalistami w danej dziedzinie. [RACH_6]
 K_K05 [3/5] K_K06 [4/5]
Student potrafi uzupełniać i doskonalić nabytą wiedzę i umiejętności [RACH_7]
 K_K01 [5/5]
Student rozumie i akceptuje zasady etyki w dziedzinie finansów i rachunkowości. [RACH_8]
 K_K08 [5/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
practical classes [RACH-1] 30 Explanation/clarification [a05] 
Activating method – discussion / debate [b04] 
Activating method – staged drama/drama [b06] 
Activating methods: a case study [b07] 
Exhibition [c01] 
Video show [c02] 
Demonstration-imitation [c06] 
Creation/production – creative workshop [e03] 
Internship [e05] 
Observation [e06] 
Self-education [f01] 
Individual work with a text [f02] 
Conceptual work [f03]  		course work RACH_1 RACH_2 RACH_3 RACH_4 RACH_5 RACH_6 RACH_7 RACH_8
The student's work, apart from participation in classes, includes in particular:
Name Category Description
Consulting materials complementary to those indicated in the syllabus [a04] Preparation for classes
agreeing on materials complementary to those indicated in the syllabus, supporting the implementation of tasks resulting from or necessary for class participation
Production/preparation of tools, materials or documentation necessary for class participation [a05] Preparation for classes
developing, preparing and assessing the usefulness of tools and materials (e.g. aids, scenarios, research tools, equipment, etc.) to be employed in class or as an aid when preparing for classes
Determining the stages of task implementation contributing to the verification of learning outcomes [c01] Preparation for verification of learning outcomes
devising a task implementation strategy embracing the division of content, the range of activities, implementation time and/or the method(s) of obtaining the necessary materials and tools, etc.
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
Analysis of the corrective feedback provided by the academic teacher on the results of the verification of learning outcomes [d01] Consulting the results of the verification of learning outcomes
reading through the academic teacher’s comments, assessments and opinions on the implementation of the task aimed at checking the level of the achieved learning outcomes
Development of a corrective action plan as well as supplementary/corrective tasks [d02] Consulting the results of the verification of learning outcomes
reviewing and selecting tasks and activities enabling the elimination of errors indicated by the academic teacher, their verification or correction resulting in completing the task with at least the minimum passing grade
Publication of a work/presentation of an activity, also beyond the walls of the University [e02] Activities complementary to the classes
a set of activities carried out to disseminate (out of class) the effects of scholarly research, artistic, creative, project, construction, experimental work, etc., in the form of a classic presentation, exhibition, concert, projection, poster presentation, media mediated publication, in the digital form and as part of other activities; dissemination using various forms and tools
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)