SME Accounting

Wyższa Szkoła Zarządzania i Bankowości - Akademia Nauk Stosowanych w Krakowie działa nieprzerwanie od 1995 roku, łącząc akademicką wiedzę z praktyką. Uczelnia kształci na kierunkach: Informatyka, Informatyka stosowana, Zarządzanie, Finanse i rachunkowość, Logistyka, Marketing cyfrowy, Przedsiębiorczość cyfrowa oraz Komunikacja i psychologia w biznesie. Programy studiów są projektowane z myślą o potrzebach współczesnej gospodarki i współpracy z otoczeniem biznesowym. W ofercie znajdują się także studia podyplomowe oraz kursy rozwijające kompetencje zawodowe. Uczelnia stawia na rozwój praktycznych umiejętności, przedsiębiorczości, innowacyjności oraz kompetencji cenionych na rynku pracy.

Learning Outcomes

The micro-credential confirms that the learner possesses in-depth knowledge, practical skills, and social competencies in managing accounting for small and medium-sized enterprises, with a particular focus on simplified record-keeping forms and regulations of balance sheet and tax law.

The learner awarded the micro-credential:

• understands the functions of accounting in the operations of small business entities and is familiar with the classification principles arising from applicable legal acts,
• possesses knowledge of available record-keeping forms, principles of maintaining accounting books, and the applied simplifications,
• also understands the significance of choosing a form of taxation and its impact on the method of conducting accounting,
• can independently select the appropriate record-keeping form to match the specifics of a business activity and manage accounting in simplified forms,
• is also capable of analyzing different forms of taxation, assessing their usefulness and limitations in the practical functioning of a business,
• is aware of the consequences of accounting errors and the importance of accuracy and compliance with legal regulations in professional work.

Estimated Workload

4 ECTS credits

Level (referenced to the Polish Qualifications Framework / European Qualifications Framework – EQF)

PRK7/EQF7

Assessment Method(s)

The micro-credential was awarded based on the completion of a course, where the assessment was based on the student's ongoing participation and the execution of practical tasks. The final grade was an average of the results obtained during the classes. The verification process included both the accuracy of the tasks performed and the ability to apply knowledge in practice, as well as the level of independence in solving computational problems.

Mode of Delivery

The micro-credential certifies the completion of 100 hours of practical classes and independent student work. The educational process was focused on developing practical skills through problem-solving and case analysis related to accounting for small and medium-sized enterprises.

Quality Assurance Arrangements Underpinning the Micro-credential

The issuance of a micro-credential is based on a coherent matrix of effects (knowledge, skills, and social competencies) – content – assessments, their verification, and agreed-upon teaching methods, in accordance with the course syllabus (practical profile) and under the supervision of the course coordinator. Ensuring the quality of education is achieved through transparent criteria and passing thresholds, systematic evaluation of results, and periodic updates of content and methods based on conclusions from assessments and feedback from both internal and external stakeholders.