Workshop "Organization of accounting, taxation and control of business entities»
Course: Accounting, Taxation and Control
Structural unit: Faculty of Economics
            Title
        
        
            Workshop "Organization of accounting, taxation and control of business entities»
        
    
            Code
        
        
            ОК 1.14
        
    
            Module type 
        
        
            Обов’язкова дисципліна для ОП
        
    
            Educational cycle
        
        
            Second
        
    
            Year of study when the component is delivered
        
        
            2022/2023
        
    
            Semester/trimester when the component is delivered
        
        
            2 Semester
        
    
            Number of ECTS credits allocated
        
        
            5
        
    
            Learning outcomes
        
        
            Know the theory, methodology and practice of formation of accounting information at the stages of the accounting process and control for current and potential management needs of business entities, taking into account professional judgment (PLO02). Organize, develop, model accounting systems and coordinate the activities of accounting staff taking into account the needs of business management (PLO04).
Justify the choice of the optimal system of taxation of the business entity on the basis of current tax legislation (PLO08). To substantiate innovative approaches to information support of the system of control over the use of resource potential of economic entities and public sector bodies taking into account the business development strategy (PLO12)
        
    
            Form of study
        
        
            External form
        
    
            Prerequisites and co-requisites
        
        
            Knowledge and understanding of economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. Ability to apply methodological tools and organizational foundations of accounting, taxation and control
        
    
            Course content
        
        
            Business entities and the organization of their activities. Fundamentals of accounting. Organization of the accounting process of the entity. The tax system and its impact on the organization of economic entities. Indirect taxes in the taxation system of economic entities. Direct taxes in the taxation system of economic entities. Application of a simplified system of taxation, accounting and reporting by business entities. Basics of control of business entities. Financial and independent control, their organization.
        
    
            Recommended or required reading and other learning resources/tools
        
        
            Planned learning activities and teaching methods
        
        
            practical lesson, independent work
        
    
            Assessment methods and criteria
        
        
            poll/
solution of practical tasks / test tasks,
modular test work, independent work
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
            Faculty of Economics
Departments
The following departments are involved in teaching the above discipline
                        Department of Accounting and Audit 
                    
                    
                        Faculty of Economics