Accounting and taxation in small businesses

Course: Educational program Accounting and Taxation

Structural unit: Faculty of Economics

Title
Accounting and taxation in small businesses
Code
ВБ 2.2
Module type
Вибіркова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2022/2023
Semester/trimester when the component is delivered
6 Semester
Number of ECTS credits allocated
3
Learning outcomes
1.Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. 2. To form and analyze the financial, managerial, tax and statistical reporting of small businesses and correctly interpret the information obtained for management decisions. 3. Search, process and analyze information from various sources, including working with the regulatory framework of small businesses. 4. Be able to identify problems of small business and find effective ways to solve them, using appropriate tools for accounting and taxation. 5. Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information
Form of study
Full-time form
Prerequisites and co-requisites
Know: economic categories, causal and functional relationships that exist between processes and phenomena at different levels of economic systems and in the activities of small businesses, the basic principles of enterprise operation; the general logic of the accounting policy of the enterprise; basics of legislative regulation of business activity; principles of cash flow formation at the enterprise. Be able to: apply methodological tools of accounting, taxation of small businesses to make management decisions. Have the skills to apply the methodological tools of accounting and taxation.
Course content
Fundamentals of building accounting in small businesses (SMB). PMB taxation system, accounting and taxation of cash and receivables, inventories, costs of production and sale of finished products, non-current assets, labor and its payment, accounts payable, income and financial results, equity, financial and tax reporting of small businesses .
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
lecture, seminar, independent work
Assessment methods and criteria
poll testing calculated practical situations control work presentations final test
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Tetiana Hryhorivna Melnyk
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics