Infopaket

Accounting in budgetary institutions

ОК 1.24

Обов’язкова дисципліна для ОП

First

2023/2024

7 Semester

5

PLO3. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PL06. 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. 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. PL11. Identify areas for efficiency formation of financial resources, their distribution and control of the use at the level of enterprises of various organizational and legal forms of ownership.

Full-time form

Know: the essence of economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; theoretical bases of realization of economic subjects of managing, principles and mechanisms of realization of economic activity. Be able to: apply knowledge of accounting to understand the formation of economic and accounting information and indicators that characterize the financial and economic activities of the entity; - apply knowledge of economic, labor and financial law to the extent sufficient to establish the compliance of business entities with current legislation. Have basic skills in general and special methods of research of economic phenomena and processes of the business entity.

The discipline contributes to the acquisition of theoretical knowledge, skills and abilities to apply in practice the theory and practice of accounting in budgetary institutions; study of the theoretical foundations of the organization of accounting; acquaintance with the tasks of the organization of accounting of budgetary institutions in the relevant areas. The curriculum consists of the following content modules: Content module 1. "Principles of building accounting in budgetary institutions". Content module 2. "Accounting for liabilities, assets, equity and reporting of budgetary institutions".

Classes are held in the form of lectures, practical classes and independent work. The following teaching methods are used for this: oral questioning, solving practical cases, writing a test; writing essays

1. Oral survey, discussion (RN 1.1-1.4; 2.1; 3.1) - 10 points / 6 points; 2. Solving problems (RN 1.1-1.4; 2.1-2.4; 3.1;) - 20 points / 12 points; 3. Testing (RN1.1-1.4; 2.1-2.4) - 20 points / 12 points; 4. Modular test (2 MCR, 10 points max. Each) (RN 1.1-1.4; 2.1-2.4;) - 20 points / 12 points; 5. Independent work (1 written work) (RN 1.1-1.4; 2.1-2.4; 3.1) - 10 points / 6 points; 6. Final test (RN1.1-1.4; 2.1-2.4; 3.1; 4.1) - 20 points / 12 points.

Ukrainiane