Próba zastosowania rachunku tensorowego w nauczaniu rachunkowości

Author(s): Jadwiga Knop / Language(s): Polish Issue: 14/2003

At the beginning of the paper we recall the classification of the theories emphasizing the role of mathematics in their creation. The application of mathematics to double accountancy including matrix and cracowian calculus is briefly reminded. Solutions concerning the accounting models and an attempt of application of tensor calculus to such models constitute the important part of the paper which includes the comprehensible definition of a tensor.

Symulacje komputerowe w nauczaniu controllingu - koncepcja zajęć

Author(s): Adam Kopiński / Language(s): Polish Issue: 14/2003

The article focuses on the role and meaning of computer simulation in controlling and management accounting. The second part of the article provides detailed analysis of lecture topics and point out the problems that can be the subject of laboratory classes applying Excel options such as: Manager scenarios, Search for result and Solver.

Zakładowy plan kont dla dydaktyki rachunkowości finansowej

Author(s): Witold Szczerek / Language(s): Polish Issue: 14/2003

This paper presents two different approaches to the construction of the functional structure of charts of accounts: the process approach and the reporting approach. In the process approach the functional structure of the chart of accounts is based on the flow of materiał and financiał resources through three processes involved in manufacturing activity: supply, production and sale, whereas in the reporting approach the functional structure of the chart of accounts should funetion as an instrument for integrating system of accounting record-keeping with financiał statements preparation and review in the course of financiał analysis, carried out using deductive methods, and their audit by a chartered auditor. For the purposes of teaching financiał accounting at university Ievel, particularly useful was found to be the chart of accounts proposed in this article — całled an enterprise chart of the reporting structure of accounts. Many advantages of the proposed approach have been confirmed in practice by enterprises in which it was adopted as a basis for the preparation of the functional structure of a chart of accounts.

Sposoby doskonalenia procesu komunikacji

Author(s): Urszula Drumlak / Language(s): Polish Issue: 14/2003

The article considers the main issues of the communication process. Factors that enhance the quality of message being sent and ability to receiva a message have been described in detail. The article also explores methods and techniąues that help to eliminate disturbances in communication. Special attention has been paid to the communication process between the lecturer and the student, and communication evaluation criteria have been set out. It has been emphasized that proper assessment of communication process is the best source of information for development of the communication process itself.

Akademicki podręcznik rachunkowości

Author(s): Włodzimierz Brzezin / Language(s): Polish Issue: 14/2003

After the Second World War academic teaching of accounting created new discipline - theoretical fundamentals of accounting, called the general theory of accounting. The creators of the general theory of accounting were S. Skrzywan and T. Peche. Since 1989 the theoretical foundations by different authors have been included in both high schools and higher economic studies curricula. The translation of an American handbook on accounting theory edited by E.A. Hendriksen and M.F. van Breda provides a basis for a reconstruction in Poland of theoretical accounting fundamentals, which must have an academic character.

Przesłanki wprowadzenia i zakres przedmiotu„Rachunkowość instrumentów finansowych"

Author(s): Waldemar Gos,Anna Bachórz / Language(s): Polish Issue: 14/2003

The development of financial markets has a significant influence on using financial instruments by enterprises. Not only, is it implying more and more common use of traditional securities, but ałso it is the major factor of inventing new financial instruments, for instance derivatives. As far as the accounting side of this matter is concerned, it is regulated in the intemational standards of MSR 32 and MSR 39. Introducing this problem into Polish regulations on 1 January 2002 was the main reason for creating new classes of „Accounting for financial instruments" at the University of Sczczecin. This article outlines: - the problems presented on „Accounting for financial instruments" classes, - specific difficulties which are discussed on łectures, - exampłes of exercises.

Tematyka prac dyplomowych na studiach zaocznych WEiOGZ Akademii Rolniczej w Szczecinie

Author(s): Teresa Kiziukiewicz,Zofia Sawicka-Kluźniak / Language(s): Polish Issue: 14/2003

The paper presents the problems of choosing the topics for Master dissertations at the Department of Accounting and Finance of the Agricultural University in Szczecin. It is obvious, that students are eager to choose the following topics the research subjects: - organization of accounting, - financial accounting, - management accounting - financial reporting and financial analysis, - finance.

Sylwetka uczestnika studium podyplomowego „Rachunkowość" a program studiów

Author(s): Teresa Kiziukiewicz,Bożena Nadolna / Language(s): Polish Issue: 14/2003

The development of market economy and the outlook for the accession to the EU cause graduate students' knowledge to become out of date, especially economics graduates. The new conditions also prompt many people to face the necessity of changing their profession, in that connection constant education becomes essential. Postgraduate studies are one of its forms. The paper presents the organization and curriculum of Postgraduate Study 'Accounting' run by Finance and Accounting Department of Agricultural Economics and Organization Faculty at Agricultural University in Szczecin.

Wykorzystanie stron internetowych w nauczaniu rachunkowości

Author(s): Stanisław Hońko / Language(s): Polish Issue: 14/2003

The article presents the opportunities of using Internet sides as tools assisting teaching of accountancy. The text characterizes the elements that determine functionality of Internet sides and rules of selection of auxiliary materials. There are also presented proposals for using activating methods of teaching of accountancy by the mean of Internet sides. The presentation of information via Internet raises its attractiveness and enables students their individual progress. Scientific workers can use this kind of communication to get students' opinions on evaluation of their scientific work and get essential information for their own research work.

Przydatność zajęć laboratoryjnych z controllingu w ocenie studentów

Author(s): Jerzy Mońka ,Krzysztof Nowosielski / Language(s): Polish Issue: 14/2003

In the paper results of the research of students opinion about controlling subject, for the first time conducted in new form auditorial and computer workroom was presented. The research was made using questioner. Tree questions were asked: value of the subject in categories of form, accessibility of materials and student's preparation for subjects, proposed numbers of hours for auditorial and computer workroom lessons and difficulties in work in computer workroom. In this way answers from 100 students were received. The results were presented on graphs with description.

Przedmowa - Dydaktyczne problemy rachunkowości

Author(s): Teresa Kiziukiewicz,Ksenia Czubakowska / Language(s): Polish Issue: 14/2003

Studia Podyplomowe Rachunkowości w Szkole Głównej Gospodarstwa Wiejskiego

Author(s): Mirosław Wasilewski / Language(s): Polish Issue: 14/2003

The study presents the opinion of the graduates who finished Postgraduate Studies of Accountancy at Agriculture-Economics faculty of Warsaw Agriculture University. Expressed opinions concern content of the studies' program and helpfulness of this direction of education. Graduates work in various kind of sectors, mainly in manufacturing companies. Qualifying and educational developing were leading motives of taking studies. Decisive factors to choose this studies at Agriculture Economics faculty were curriculum of studies and reputability of University. Graduates highly evaluate the way of preparing to self-accountant job and skills in analyzing the economic activity of firms. In most cases the Studies were paid from own funds (77% of students). It is noticeable that some part of students who wants to continue their education at the Postgraduates Studies, finished before Master Degree studies at Warsaw Agriculture University.

Programy studium podyplomowego „Rachunkowość" na Uniwersytecie Szczecińskim a uprawnienia do certyfikatu księgowego

Author(s): Ksenia Czubakowska / Language(s): Polish Issue: 14/2003

The teaching schedule is the basis of education at postgraduate studies. The schedule changes appropriately when current law regulations are upgraded. The teaching schedule of Postgraduate Study „Accountancy" at The University of Szczecin is fully adaptable with demands made by Finance Minister for people applying for accountant's certificate.

„Rachunkowość budżetowa" jako przedmiot do wyboru w Akademii Rolniczej w Szczecinie

Author(s): Teresa Sadowska / Language(s): Polish Issue: 14/2003

Necessity of preparation of graduates (workers), which have to adopt their knowledge and skills to the changing requirements of work market, causing difficulties on this market. Employers demand the generał and specialist knowledge as well as the skills of economic thinking from the graduates of higher universities. Thus, contemporary higher education system should create conditions to winning of knowledge and qualification, which enable the graduates to be in changing reality. Because Accountancy is popular discipline as a specialization of studding, it is necessary to expand its program offer by universities.

Program studiów w opinii studentów kierunku „Finanse i Bankowość" Uniwersytetu Szczecińskiego (wyniki badań ankietowych)

Author(s): Waldemar Gos,Anna Zbaraszewska,Marcin Kaczmarek,Anna Buczkowska / Language(s): Polish Issue: 14/2003

The article shows the results of questionnaire which estimates the subjects of study in University in Szczecin. The object of questionnaire was gaining of informations about interesting subjects and useful in practice and subjects which aren't useful. In the article includes opinion about subjects of range of accountancy.

Zakres tematyczny przedmiotu „Rachunkowość instytucji ubezpieczeniowych"

Author(s): Jadwiga Wawer-Bernat / Language(s): Polish Issue: 14/2003

Lecture on ..Insurance Accountancy' should be doing in 15 hours for students, which study accountancy in two hours blocks. Scope of the lecture should consist of following themes: 1. Essence and scope of insurance activity. 2. Specificity of insurance accountancy. 3. Structure of the balance sheet elements. 4. Essence of the insurance technical reserves in insurers. 5. Determinants creating income statement in insurance companies. 6. Establish of technical and general income statement. 7. Insurance companies statements.

Treści programowe przedmiotu „Rachunkowość podatkowa" na Uniwersytecie Szczecińskim

Author(s): Kazimiera Winiarska / Language(s): Polish Issue: 14/2003

Free market economy causes that students expect practice knowledge needed to go through their job and that is why they gladly take part in Tax Accountancy lectures especially of the reason that some of them run their business themselves. That subject is lectured on the University of Szczecin on the daily and week-end studies. On the week-end studies, during 10 hours of lectures, students are able to hear about choices of income taxation and the matter of principles of running accountancy. On the daily studies there are 15 hours of theory and 15 hours of practice. There are classes of corporation tax, income tax, value added tax and general tax law.

Metody aktywizujące w nauczaniu dorosłych. Wybrane zagadnienia.

Author(s): Małgorzata Cieciura / Language(s): Polish Issue: 14/2003

The most essential trait of the problematic teaching-learning process is to create some problematic sytuations. Questions which appear in this process are the most freąuently asked by students and they ar open in character. This artticle is focused on the methods of stymulating teaching. Some of them are presented in details. This methods are very effective on condition that they are applied at the same time parallely with others. The second condition is that the mterial which is taught can be presented in a problematic way.

Zakres rachunkowości na Wydziale Informatyki Politechniki Szczecińskiej

Author(s): Bożena Nadolna / Language(s): Polish Issue: 14/2003

Proper education of computer studies' students requires an introduction of economical subjects (including accounting) into their curriculum. Economical education of students of computer studies is essential owing to companies' significant need for educated specialists in designing, programming and implementation of management informadon systems. (including accounting subsystem). The purpose of this paper is to present the programme of teaching accounting in computer studies at a technical university. Moreover, the paper is supposed to show the place of accounting in economical subjects' structure at technical universities.

Miejsce rachunkowości w kształceniu na uczelniach rolniczych

Author(s): Marzena Rydzewska-Włodarczyk / Language(s): Polish Issue: 14/2003

There are many independent factors, witch influence onto results of activity of agricultural farms. These factors include, among others things, weak professional qualifications of farmers and no access to the information, especially economic information. That's why it is necessary to husband with economic bill, what demands leaderships of economic record. One of the institutions which supports problems within the range economic education of farmers is a high school. Thus, in the article we attempt to task of analysis of education programs of accountancy on agricultural universities in Poland.