Infopaket

Financial Accounting

ОК 1.27

Обов’язкова дисципліна для ОП

First

2023/2024

5 Semester

11

Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises (PLO 2) Define the essence of objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity (PLO 3) Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions (PLO 4) Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of various forms of ownership, organizational and legal forms of management and economic activities (PLO 6)

Full-time form

Know: NPSBO and / or IFRS and basic accounting rules; system of collecting, processing, preparing information of a financial nature; the problems solved by accountants in the course of formation of the information for the characteristic of a condition and changes of actives, own capital, calculations on obligations of the enterprise. Be able to: apply methodological tools of financial accounting to prepare financial statements of the enterprise, use the knowledge system to develop and justify the accounting policy of the enterprise, solve on the example of specific situations of valuation, accounting and generalization of information about assets, liabilities and equity

Purpose and essence of financial accounting and financial reporting; Financial accounting of non-current and current assets, equity, long-term and current liabilities and collateral, income and expenses, preparation and presentation of financial statements

Lecture, practical lesson, independent work

Poll, test tasks, situational and calculation tasks modular test work, independent work final test, exam

Ukrainiane