State financial control

Course: Educational program Accounting and Taxation

Structural unit: Faculty of Economics

Title
State financial control
Code
ОК 1.34
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
8 Semester
Number of ECTS credits allocated
6
Learning outcomes
PRN 03. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PRN 05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises PRN 07. 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. PRN 11. To determine the directions of increasing the efficiency of formation of financial resources, their distribution and control of the use at the level of enterprises of different organizational and legal forms of ownership.
Form of study
Full-time form
Prerequisites and co-requisites
1. Know the economic categories, laws and principles, as well as causal and functional relationships that exist between processes and phenomena at different levels of economic systems; 2. Have general scientific and special methods of research of economic phenomena and processes of the business entity.
Course content
The discipline is devoted to the study of theoretical principles of public financial control in budgetary institutions, skills in the use and application of regulatory framework governing control and audit activities, as well as mastering methods and techniques of inspection, public audit and inspections of public procurement. future specialists, as well as the formation of a comprehensive scientific approach to the analysis of economic activities.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
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
Assessment methods and criteria
1. Survey, discussion of problematic issues, brainstorming, solving practical cases (RN 1; 2.1-2.3; 3.1-3.2; 4) - 20 points / 12 points; 2. Modular test (RN 1; 2.1-2.3; 3.1-3.2; 4) - 20 points / 12 points; 3. Independent work (RN 1; 2.1-2.3; 3.1-3.2; 4) - 20 points / 12 points; 4. Final assessment in the form of an exam - 40 points / 24 points.
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Yevheniia Feshchenko
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