Infopaket

Accounting and taxation of foreign economic activity

ВБ 2.1

Вибіркова дисципліна для ОП

First

2023/2024

6 Semester

3

PL02. 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. PL04. Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions. PL05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises. PL07. Know the mechanisms of functioning of the budget and tax systems of Ukraine and take into account their features in order to organize accounting, the choice of taxation system and the formation of reporting at enterprises.

Full-time form

1) Knowledge: the essence and methods of organizing business, the content of economic indicators, forms of international economic relations. 2) Ability: to calculate economic indicators, process statistics, analyze primary information. 3) Skills: mastery of general and special methods of research of economic phenomena and processes at the enterprise.

The discipline studies the forms and types of foreign economic activity of economic entities of Ukraine as objects of accounting and taxation, regulatory mechanisms of this activity, technology and features of accounting and taxation of foreign economic transactions, approaches to management decisions in foreign economic activity of Ukrainian economic entities. Content module 1. "Basic principles of accounting and taxation of foreign economic activity" - which examines the contractual relations in the field of foreign economic activity of enterprises and their reflection in accounting, methods and features of accounting for foreign exchange transactions and international settlement transactions. Content module 2 "Accounting and taxation of export-import transactions" - which discusses the methodology and organization of accounting and taxation of import transactions, export transactions and other types of foreign economic transactions.

Classes are held in the form of lectures, seminars and independent work. The following teaching methods are used for this: solving practical situations, solving problems, defending independent work and writing the final test

Evaluation scheme: 1. Oral survey, discussion (RP 1.1-1.4; 2.1; 3.1) - 10 points / 6 points; 2. Solving problems (RP 1.1-1.4; 2.1-2.4; 3.1;) - 20 points / 12 points; 3. Testing (RP 1.1-1.4; 2.1-2.4) - 20 points / 12 points; 4. Modular test (2 MCR, 10 points max. Each) (RP 1.1-1.4; 2.1-2.4;) - 20 points / 12 points; 5. Independent work (1 written work) (RP 1.1-1.4; 2.1-2.4; 3.1) - 10 points / 6 points; 6. Final test (RP 1.1-1.4; 2.1-2.4; 3.1; 4.1) - 20 points / 12 points.

Ukrainiane