Infopaket

Accounting 

ОК 1.23

Обов’язкова дисципліна для ОП

First

2023/2024

4 Semester

5

PLO 4. Demonstrate skills to identify problems and justify management decisions. PLO 6. Identify skills of search, collection and analysis of information, calculation of indicators to justify management decisions. PLO 10. Have the skills to justify effective tools to motivate the staff of the organization.

Full-time form

1) knowledge: - economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; - theoretical foundations of the economic policy of the enterprise, principles and mechanisms of economic activity 2) ability: - apply knowledge of economic, labor and financial law to the extent sufficient to establish compliance of operations carried out by the enterprise with applicable law; - substantiate the effectiveness of decision-making using accounting and analytical information and understand the organizational and economic mechanism of enterprise management; 3) skills: - possession of general scientific and special methods of research of economic phenomena and processes at the enterprise; - use of specialized information systems and computer technologies for accounting and taxation.

The discipline "Accounting" promotes the formation of theoretical knowledge, skills, and abilities to apply in practice the standards of accounting for the preparation of financial statements by business entities in Ukraine. The issues of recognition, evaluation, and reflection in the accounting and reporting of business transactions that take place in the main activities of enterprises of the real sector of the economy, by the Regulations (standards) of accounting and the Tax Code. The discipline consists of two content modules: content module 1 "Theoretical foundations of accounting", which examines the theoretical and methodological principles of organization and accounting of financial and economic activities in modern conditions; content module 2 "Accounting Practice", which discusses the organizational and practical principles of accounting and reporting by business entities.

1. Accounting and Business: International edition for finance professionals / Association of Chartered Certified Accountants (ACCA). London: Certified Accountant Ltd. 2. Barker, R. (2011). Short introduction to accounting. Cambridge University Press. 162 P. 3. Edmonds T. P (2000). Fundamental financial accounting concepts /Thomas P. Edmonds, Frances M. McNair, Edward E. Milam [et al.]. Boston: Irwin: McGraw-Hill, 657 p 4. Stickney, С. P. (2003). Financial accounting: an introduction to concepts, methods, and uses / Clyde P. Stickney, Roman L. Weil. Mason, Ohio: Thomson/South-Westem, 952 p.

Information-traditional with elements of problem-oriented learning: lectures, seminars, independent work, consultations, analysis of practical situations, performance of analytical and calculation tasks, training "Preparation of primary documents".

Semester assessment (max. 60 points and min. 36 points): 1. Survey, testing, discussion (LO1; 2.5) - 5 points / 3 points; 2. Execution of calculation tasks (LO 2.1-2.3, 2.5; 3; 4) - 10 points / 6 points; 3. Practical individual task (LO2.4) - 5 points / 3 points; 4. Modular control work (2 tests, 10 points max. each) (LO 2.1-2.3, 2.5) - 20 points / 12 points; 5. Independent work (LO 1; 2.1-2.5; 3; 4) - 20 points / 12 points; Final assessment in the form of an exam (max. 40 points / min. 24 points).

Ukrainian