Infopaket

Accounting and taxation in small businesses

ВБ 2.2

Вибіркова дисципліна для ОП

First

2023/2024

6 Semester

3

1.Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. 2. To form and analyze the financial, managerial, tax and statistical reporting of small businesses and correctly interpret the information obtained for management decisions. 3. Search, process and analyze information from various sources, including working with the regulatory framework of small businesses. 4. Be able to identify problems of small business and find effective ways to solve them, using appropriate tools for accounting and taxation. 5. Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information

Full-time form

Know: economic categories, causal and functional relationships that exist between processes and phenomena at different levels of economic systems and in the activities of small businesses, the basic principles of enterprise operation; the general logic of the accounting policy of the enterprise; basics of legislative regulation of business activity; principles of cash flow formation at the enterprise. Be able to: apply methodological tools of accounting, taxation of small businesses to make management decisions. Have the skills to apply the methodological tools of accounting and taxation.

Fundamentals of building accounting in small businesses (SMB). PMB taxation system, accounting and taxation of cash and receivables, inventories, costs of production and sale of finished products, non-current assets, labor and its payment, accounts payable, income and financial results, equity, financial and tax reporting of small businesses .

lecture, seminar, independent work

poll testing calculated practical situations control work presentations final test

Ukrainiane