Workshop Enterprise Reporting

Course: Educational program Accounting and Taxation

Structural unit: Faculty of Economics

Title
Workshop Enterprise Reporting
Code
ОК 1.32
Module type
Обов’язкова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
7 Semester
Number of ECTS credits allocated
4
Learning outcomes
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. 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. PL08. Understand the organizational and economic mechanism of enterprise management and assess efficiency decision-making using accounting and analytical information.
Form of study
Full-time form
Prerequisites and co-requisites
Know: economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; know the theoretical foundations of the economic policy of the enterprise, the principles and mechanisms of economic activity. Possess: general scientific and special methods of research of economic phenomena and processes at the enterprise; skills in using specialized information systems and computer technology for financial reporting; management decision-making skills based on financial reporting
Course content
Promotes the formation of theoretical knowledge, skills and abilities to apply in practice the international standards of financial reporting, as well as the concepts and principles on which they are based. The conceptual bases of financial reporting, separate elements of financial reporting, methods of their estimation and reflection in accounting, and also principles, approaches and ways of display of the information on the basic objects of accounting in separate and consolidated financial reporting according to the international standards of financial reporting are considered.
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

Valentyna Mykolaivna Sharmancka
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics