Accounting and taxation of economic activities

Course: Educational program Accounting and Taxation

Structural unit: Faculty of Economics

Title
Accounting and taxation of economic activities
Code
ОК 1.35
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
5
Learning outcomes
PR05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises. PR06. 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. PR11. 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 theory of accounting, financial accounting, management accounting, taxation, have knowledge of economic disciplines. 2. Be able to do accounting, independently absorb new information, work with the regulatory framework for accounting. 3. Have basic skills in working with educational and normative literature, calculation of financial results, taxes and other indicators.
Course content
The discipline consists of two content modules: - content module 1 "Accounting in the field of trade, work and the most common services", which studies the features of accounting and taxation in trade, agriculture, construction, housing and communal services, etc .; - content module 2 "Accounting in the field of other services and non-profit activities", which studies the features of accounting and taxation in road transport, publishing, non-profit organizations and more.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, seminar classes, independent work
Assessment methods and criteria
Poll testing, calculation tasks, modular control work
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Nadiia Hura
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