Infopaket

Accounting

ВБ.2.2.1

Вибіркова дисципліна для ОП

First

2021/2022

4 Semester

3

1.1 legislative acts that regulate the activity of a tourist enterprise as a business entity, the main concepts and principles of accounting and financial reporting 1.3 the logic, structure of the construction of the accounting balance sheet of a tourist enterprise 1.6 the procedure for conducting an inventory and recording its results in accounting 1.8 the method of accounting for economic processes of a tourist enterprise 1.9 the procedure for compiling and submitting accounting reports of a tourist enterprise 2.1 apply the requirements of legislative acts that regulate the activity of a tourist enterprise as a business entity 2.2 to group the economic resources of the tourist enterprise according to the composition and placement and sources of their formation 2.4 to form the Balance sheet of the tourist enterprise in accordance with the requirements of the current legislation for solving specific problems

Full-time form

Successful mastering of disciplines: "Fundamentals of Tourism Studies", "Tourist Country Studies", etc. 2. Knowledge and understanding of economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems.

Content module 1. Basics of accounting of a tourist enterprise Topic 1. Accounting as an information system of a tourism enterprise Topic 2. Subject, method and objects of accounting Topic 3. Balance sheet Topic 4. Information base of accounting Topic 5. Accounts and double entry Content module 2. Accounting for the economic processes of a tourist enterprise Topic 6. Valuation in the accounting of a tourist enterprise Topic 7. Accounting for the economic processes of a tourist enterprise Topic 8. Techniques and forms of accounting Topic 9. Financial reporting of a tourist enterprise

1. Podatkovyi kodeks Ukrainy zi zminamy ta dopovnenniamy № 1989-VIII vid 23.03.2017 2. Pro turyzm: Zakon Ukrainy vid 15 veresnia 1995 roku № 324/95-VR zi zminamy ta dopovnenniamy № 124-VIII vid 15.01.2015 3. Natsionalni polozhennia (standarty) bukhhalterskoho obliku. 4. Mizhnarodni standarty finansovoi zvitnosti. 5. Bukhhalterskyi oblik. Praktykum. Navchalnyi posibnyk, vydannia druhe, dopovnene i pereroblene /Melnyk T.H. — K.: Kondor – Vydavnytstvo, 2017. — 269 s. 6. Shvets V.H. Teoriia bukhhalterskoho obliku: Pidruchnyk. – K.: Znannia – Pres, 2015. – 525s. 1. Hospodarskyi kodeks Ukrainy vid 16.01.2003 № 436-IV, (iz zminamy ta dopovnenniamy) [Elektron. resurs]. – Rezhym dostupu: http://zakon1.rada.gov.ua 2. Tsyvilnyi kodeks Ukrainy vid 16.01.2003 № 436-IV, (iz zminamy ta dopovnenniamy) [Elektron. resurs]. – Rezhym dostupu: http://zakon1.rada.gov.ua

Lectures, practical classes, independent work

Assessment is carried out throughout the semester of all types of work, including independent work. Oral answer/ solution of situational tasks/ test tasks/ Performing independent work. Test papers are written during the module weeks, but no later than: - test paper for module 1 – by April 10; - control work for module 2 - until May 30; Independent work is defended in the penultimate week of study. 7.3. Assessment scale of the discipline "Accounting" Passed 60-100 Failed 0-59

Ukrainian