Infopaket

Business Administration (Accounting, Finance, Marketing)

ОК 16

Обов’язкова дисципліна для ОП

First

2023/2024

2 Semester

9

PLO 5. To apply analytical and methodical tools for substantiating proposals and making managerial decisions by various economic agents (individuals, households, enterprises and government authorities). PLO 10. To analyze the functioning and development of economic entities, to identify functional areas, to calculate the relevant indicators that characterize the performance of their activities. PLO 12.To apply the acquired theoretical knowledge to solve practical problems and interpret the obtained results in a meaningful way. PLO 18. To use normative and legal acts regulating professional activities

Full-time form

1. Know and use economic terminology, explain the basic concepts of micro and macroeconomics; understand the principles of economic science, especially the functioning of economic systems. 2. Be able to think abstractly, apply analysis and synthesis to identify key characteristics of economic systems at various levels, as well as their behavior; apply analytical and methodological tools to substantiate proposals and make management decisions. 3. Possess elementary skills of independent work, demonstrate critical, creative and self-critical thinking; skills to work with consolidated information, namely, to receive and analyze information from various sources and systematically integrate information resources for making management decisions.

Module “Accounting” is devoted to the study of theoretical, methodological and organizational foundations of accounting and the preparation of financial statements of business entities. The discipline reveals the contents of the program on the topics: accounting as an information system, subject and method of accounting, balance sheet summarization of data on the subject and objects of accounting, documentation and inventory as an information base for accounting, compilation of information using accounting records and double entry method, application valuation in accounting and financial reporting, principles and the main basis for building accounting of business transactions.

1. Intermediate Accounting. Fourth Edition. Lanny G.Chasteen, Richard E. Flaherty, Melvin C.O’connor. 1992. p. 1225. 2. Accounting Definitions. URL: https://www.investopedia.com/accounting-4689820 3. Accountants' Guidebook: Fourth Edition: A Financial and Managerial Accounting Reference, 2020. 4. Principals of Accounting. URL: https://www.principlesofaccounting.com/ 5. Principles of Accounting. Belverd E. Needles, Henry R. Anderson, James C. Caldwell. 2000. P. 6. Information Technologies in Accounting and Auditing. S.Ivakhnenkov. Textbook. 2010. p.159.

Lecture, practical, individual work

Recitation, essays, presentation, discussion

English