Infopaket

Financial Accounting and Taxation

ОК 05

Обов’язкова дисципліна для ОП

Second

2023/2024

1 Semester

4

LO 7. To choose effective methods of economic activity management, to substantiate the offered decisions based on relevant data, scientific and applied research LO 8. Collect, process and analyze statistical data, use to solve complex economic problems, carrying out a consulting activity LO 12. Justifying management decisions for the effective development of economic entities, considering the goals, resources, constraints and risks. LO 15. Organize the development and implementation of socio-economic projects taking into account information, methodological, material, financial and personnel support

1. To know: categorical and conceptual apparatus and theoretical foundations in the disciplines of economic theory, microeconomics, macroeconomics, higher mathematics, business economics, statistics theory, socio-political disciplines; cause and effect and functional relationships that exist between processes and phenomena at different levels of management of economic systems 2. Possess: skills and abilities to synthesize and analyze information, search for it using information technology, work with legislative and regulatory acts, organize independent work and self-development, apply methodological tools for accounting, economic analysis, control and audit.

The discipline is devoted to the study of methodological and organizational principles of financial accounting and preparation of financial statements of business entities. Covers the methodological aspects of the taxation system of enterprises, as well as the process of forming an accounting policy in accordance with national and international financial reporting standards. The structure of the discipline is defined by the following content modules: Module 1: Organizational and methodological principles of financial accounting and reporting of assets. Module 2: "Organizational and methodological principles of financial accounting and reporting of equity, liabilities and taxation of the results of business entities".

Lectures, seminars, individual work.

1. Oral questioning, problem solving, discussion - 10 points / 6 points; 2. Module test №1 -20 points / 12 points; 3. Module test # 2 - 20 points / 12 points; 4. Independent work - 10 points / 6 points; 5. Exam -40 points / 24 points.

Ukrainian