Accounting and analysis of foreign economic activity

Course: International business (compulsory study of two foreign languages)

Structural unit: Educational and scientific institute of international relations

Title
Accounting and analysis of foreign economic activity
Code
ВБ.3.01
Module type
Вибіркова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
5 Semester
Number of ECTS credits allocated
3
Learning outcomes
on the basis of modern theoretical and methodological approaches to reveal the content of accounting and analysis of foreign economic activity, its connection with other related specialties of the Institute of International Relations. This strategic task is subject to logic and structure of the educational process, textbooks and other teaching materials that ensure the assimilation of material from this discipline.
Form of study
Prerequisites and co-requisites
knowledge of theoretical aspects and basics of state regulation, accounting and analysis of foreign economic activity; -acquisition and possession of skills of analytical research and analysis of the essence, types and forms of foreign economic activity of modern business as a system, its multilevel subjects, trends and patterns of development
Course content
Organization of accounting for foreign economic activity Accounting for foreign exchange transactions Accounting for export and import transactions Accounting for re-export and re-import transactions and barter transactions Accounting for intermediary transactions and transactions with toll raw materials Accounting for other foreign economic transactions Tasks, methods and organization of analysis in export-import operations Analysis of the financial condition of the participant in foreign economic activity
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lectures, seminars
Assessment methods and criteria
Evaluation is carried out according to the modular rating system. Assessment of students' knowledge is carried out by current control, and the final result of the student's work during the semester is evaluated on a 100-point scale. Current control: answers and presentations (up to 40 points), written analytical individual and group tasks, case studies (up to 40 points), final modular test (up to 20 points). The credit is set based on the results of the student's work throughout the semester.
Language of instruction
Ukrainian

Lecturers

This discipline is taught by the following teachers

Departments

The following departments are involved in teaching the above discipline