Accounting and business plan Field of study: Fine Arts Education
Programme code: W6-S2EP19.2025

Module name: Accounting and business plan
Module code: W6-EP-S2-MRIB
Programme code: W6-S2EP19.2025
Semester: winter semester 2026/2027
Language of instruction: Polish
Form of verification: course work
ECTS credits: 3
Purpose and description of the content of education:
Familiarization with basic accounting principles, financial and tax aspects of economic operations occurring in cultural institutions and artistic activity, preparation of business plans for projects, investments, services and artistic products, development of an action strategy for a cultural entity. After completing the module, the student should have the knowledge necessary to analyze financial and accounting phenomena, prepare a business plan and action strategy, assess the financial risk and success of the implemented project, artistic undertaking. 1) Organization of the subject and conditions of crediting 2) Current legal regulations on accounting and taxes in Poland and the EU in the area of ​​culture and artistic activity 3) Forms of activity and taxation in Poland 4) Accounting policy, accounting documents, registration of economic operations, data archiving 4.1. Revenues and registration of sales operations, documentation 4.2. Direct and indirect costs, KUP, NKUZ 4.3. Representation and advertising costs, CRM 4.4. Receivables and liabilities 5) Private and company assets 5.1. Real estate, movable property, fixed assets, intangible assets, copyrights 5.2. Car in business 6) Employment and insurance - fees, employee costs 7) Taxes 7.1. Personal income tax, including aspects of tax residence 7.2. Corporate income tax 7.3. Goods and services tax (proportion and pre-proportion, split payment, JPK, VAT rates) 7.4. Tax on civil law transactions 7.5. Real estate tax, other taxes, including local taxes 8) Grants, subsidies and additional payments - principles of financial leverage and settlement methods 9) Public procurement 9.1. Value of public procurement and tender procedure 9.2. Planned, unplanned, co-financed procurement from EU funds 9.3. Procurement procedure 9.4. Participation in the procurement procedure 9.5. Contract and public procurement law 9.6. Minutes of the procedure, documentation regarding the implementation of the procurement 10) Financial and accounting events in artistic activity - case study and summary 11) Financing possibilities for institutions and projects 11.1. Internal and external financing 11.2. Support and co-financing from the EU and other donor countries within the current and new financial perspective (2017-2020, from 2021) 12. Business plan and strategy of action - introduction to the issue, models 13. Stages of preparing a business plan 13.1. Mission and vision of the company 13.2. Organizational structure 13.3. Analysis 13.4. Project activities 13.5. Schedule of activities 13.6. Project cost estimate 13.7. Project durability and project visualization 14) Financial reports 15) Formal, legal and substantive control of project assumptions 16) Summary of issues - final workshops
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]
is able to utilize basic knowledge in the field of entrepreneurship, financial law, tax law, and copyright, identifying and dividing revenues, costs, and resources related to the ongoing and planned activities in various cultural and educational institutions as well as artistic and educational activities, and the issues of promoting artistic works and the image of the artist. [W6-EP-S2-MRIB _1]
 W6-EP-S2-U03 [2/5] W6-EP-S2-U07 [2/5]
knows and understands the importance of accounting and business planning for the effective management of the activities of a cultural, educational and artistic entity and for undertaking entrepreneurship in the field of art management in the field of visual arts and is able to analyse the environment in order to improve the quality of work and services provided / work results delivered [W6-EP-S2-MRIB _2]
 W6-EP-S2-W05 [3/5] W6-EP-S2-W08 [3/5] W6-EP-S2-W09 [3/5]
is able to utilize basic knowledge of applied techniques and technologies in the field of visual arts and art education and sees the need to implement new technological solutions and create new ideas related to artistic work in order to develop and strengthen the position of the artist and the managed cultural institution in the market. [W6-EP-S2-MRIB _3]
 W6-EP-S2-U01 [4/5]
is able to use the skills in designing artistic effects as a tool for disseminating the results of project activities in order to ensure the sustainability of the outcomes of the artistic project and to guarantee support from donors (the European Commission, public entities, and other countries funding initiatives in the field of culture and artistic activities) and is able to argue for the success of the project and apply tools for social inclusion. [W6-EP-S2-MRIB _4]
 W6-EP-S2-U02 [3/5] W6-EP-S2-U03 [3/5]
is able to determine the resources available to be involved in the implementation of a given project or artistic initiative; determine the scope of work and draw up a schedule for the implementation of artistic tasks, determine the needs and resources required for design within the cost framework, estimate the costs of implementing an artistic project using acquired workshop skills and assess future revenues in connection with the implementation of the project/implementation of artistic activity in the future and determine the production and income potential [W6-EP-S2-MRIB _5]
 W6-EP-S2-U04 [4/5]
is ready to formulate tasks, prepares work schedules and to manage activities related to the documentation of financial-accounting and economic-marketing activities in project activities and the operation of a company/cultural institution as well as artistic activities. [W6-EP-S2-MRIB _6]
 W6-EP-S2-K01 [2/5] W6-EP-S2-K02 [2/5] W6-EP-S2-K05 [2/5]
is able to optimize the costs and expenses of artistic activities in order to obtain the highest income, taking into account tax and quasi-tax costs, and determine the sources of financing for activities [W6-EP-S2-MRIB _7]
 W6-EP-S2-U08 [3/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
practical classes [W6-EP-S2- MRIB_fs_1] 60 Explanation/clarification [a05] 
Laboratory exercise / experiment [e01]  		course work W6-EP-S2-MRIB _1 W6-EP-S2-MRIB _2 W6-EP-S2-MRIB _3 W6-EP-S2-MRIB _4 W6-EP-S2-MRIB _5 W6-EP-S2-MRIB _6 W6-EP-S2-MRIB _7
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
Literature reading / analysis of source materials [a02] Preparation for classes
reading the literature indicated in the syllabus; reviewing, organizing, analyzing and selecting source materials to be used in class
Getting acquainted with the syllabus content [b01] Consulting the curriculum and the organization of classes
reading through the syllabus and getting acquainted with its content
Verification / adjustment / discussion of syllabus provisions [b02] Consulting the curriculum and the organization of classes
consulting the content of the syllabus, possibly in the presence of the year tutor or members of the class group, and, if necessary, reassessing the provisions concerning special conditions for class participation, e.g., space and time requirements, technical and other requirements, including conditions for participation in classes outside the walls of the university, classes organized in blocks, organized online, etc.
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.
Studying the literature used in and the materials produced in class [c02] Preparation for verification of learning outcomes
exploring the studied content, inquiring, considering, assimilating, interpreting it, or organizing knowledge obtained from the literature, documentation, instructions, scenarios, etc., used in class as well as from the notes or other materials/artifacts made in class
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
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)