Infopaket

Accounting

ОК 1.23

Обов’язкова дисципліна для ОП

First

2023/2024

4 Semester

4

PLO 5. Apply analytical and methodological tools to substantiate proposals and make management decisions by various economic agents (individuals, households, enterprises and public authorities). PLO 9. Understand the main features of the modern world and national economy, institutional structure, directions of social, economic and foreign economic policy of the state. PLO 10. To analyze the functioning and development of economic entities, to determine the functional areas, to calculate the relevant indicators that characterize the effectiveness of their activities.

Full-time form

1) knowledge:- economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems 2) ability: - apply knowledge of economic, labor and financial law to the extent sufficient to establish compliance of operations carried out by the enterprise with applicable law; 3) skills:- possession of general scientific and special methods of research of economic phenomena and processes at the enterprise

Content module I. "Accounting Theory" 1. Business accounting, its essence, types and tasks. 2. Subject and method of accounting. 3. Balance sheet. 4. Accounting system and double entry. 5. Primary observation and documentation. Content module II. "Accounting Practice" 6. Inventory as an element of the method of accounting. 7. Estimation and calculation.

Бухгалтерський облік: підручник. Я. Д. Крупка та ін. Тернопіль : ТНЕУ, 2018. 459 с. Ґудзь Н.В., Денчук П.Н., Романів Р.В. Бухгалтерський облік. Київ: Кондор, 2016. 424 с. Кулинич М.Б., Сафарова А.Т. Бухгалтерський облік: навч. посіб. Луцьк: Вежа-Друк, 2017. 432 с. Макаренко А.П., Меліхова Т.О., Подмешальська Ю.В., Чакалова Н.С. Бухгалтерський облік: навч. посіб. Запоріжжя: ЗДІА, 2018. 547 с. Малюга Н.М., Пархоменко В.М. Бухгалтерський облік (загальна теорія): конспект лекцій в схемах і таблицях. Київ: Консультант, 2017. 64 с. Мисака Г.В., Шарманська В.М. Бухгалтерський облік. Київ: ЦУЛ, 2007. 400с.

Information-traditional with elements of problem-oriented learning: lectures, seminars, independent work, consultations, analysis of practical situations, performance of analytical and calculation tasks, training "Preparation of primary documents".

Testing, blitz-polls, solving practical problems, modular tests, end-to-end calculation problem, written exam Evaluation forms (100 points / 60 points) - Semester assessment (60 points / 36 points): 1. Survey, testing, discussion - 5 points / 3 points 2. Execution of calculation tasks - 10 points / 6 points 3. Practical individual task - 5 points / 3 points 4. Modular test (2 works) - 20 points / 12 points 5. Independent work - 20 points / 12 points

Ukrainian