Infopaket

Accounting

1.17

Обов’язкова дисципліна для ОП

First

2023/2024

3 Semester

4

PLO 3 Use analytical and methodological tools to understand the logic of economic decision-making by various economic agents (individuals, households, enterprises and public authorities). PLO 4 Use professional arguments to convey information, ideas, problems and ways to solve them to specialists and non-specialists in the field of economic activity PLO 10 Be able to analyze the processes of state and market regulation of socio-economic and labor relations. PLO 14 Carry out research according to the order.

Know: economic categories, laws and principles, as well as causal and functional relationships that exist between processes and phenomena at the micro and macro levels; economic phenomena and processes

The discipline is devoted to the study of theoretical and organizational principles of accounting and financial reporting by business entities in Ukraine. Formation of a system of students' knowledge of the theory and practice of accounting and financial reporting in enterprises, the use of accounting information for management decisions. Covers methodological issues of organization of accounting and financial reporting, the formation of accounting policies of enterprises in accordance with the conditions of standardization and harmonization.

The purpose of the discipline: the formation of students' knowledge of theories of accounting practice and preparation of financial statements in enterprises, the use of accounting information for management decisions.

1. Oral interview, discussion - 10 points / 6 points; 2. Solving problems - 20 points / 12 points; 3. Testing -20 points / 12 points; 4. Modular test - 20 points / 12 points; 5. Independent work - 10 points / 6 points; b. Final test - 20 points / 12 points.

Ukrainian