Accounting, taxation and control of social insurance
Course: Educational program Accounting and Taxation
Structural unit: Faculty of Economics
Title
Accounting, taxation and control of social insurance
Code
ВБ 2.2
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
6 Semester
Number of ECTS credits allocated
3
Learning outcomes
1. 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.
2. To search, process and analyze information from various sources, in particular to work with the regulatory framework in the field of social insurance.
3. To be able to identify problems of calculations on social insurance of the enterprise and to find effective ways of their decision, using the corresponding tools on the account, taxation and control.
Form of study
Full-time form
Prerequisites and co-requisites
know: legislative acts, resolutions, orders, orders, guidelines, methodological and regulatory materials on accounting, taxation and control; forms and methods of accounting, taxation and control; the order of documentation and reflection in the accounting of business transactions; methods of analysis in the implementation of control.
be able to: organize accounting and control; develop and implement accounting policies; to control the order of registration of accounting documents; to check operations.
Have the skills to apply methodological tools of accounting, taxation and control
Course content
The essence, types and principles of social insurance. Control in the field of social insurance. Accounting, taxation and control of insurance against temporary disability, insurance against accidents and occupational diseases, insurance against unemployment, pension insurance, private pension insurance, health insurance, Social protection of persons with disabilities: accounting and control
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
lecture, seminar, independent work
Assessment methods and criteria
Poll
testing,
Situational and calculation tasks, control work, independent work,
Final test work
Language of instruction
Ukrainiane
Lecturers
This discipline is taught by the following teachers
Iryna
Skliaruk
Department of Accounting and Audit
Faculty of Economics
Faculty of Economics
Departments
The following departments are involved in teaching the above discipline
Department of Accounting and Audit
Faculty of Economics