Organization of accounting
Course: Accounting, Taxation and Control
Structural unit: Faculty of Economics
Title
Organization of accounting
Code
OK 1.6
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
1 Semester
Number of ECTS credits allocated
5
Learning outcomes
PLO04 Organize, develop, model accounting systems and coordinate the activities of accounting staff taking into account the needs of management of economic entities
PLO06 To determine the information needs of users of accounting information in the management of the enterprise, to provide advice to management of the entity on accounting information.
PLO08 To substantiate the choice of the optimal system of taxation of the business entity on the basis of current tax legislation.
Form of study
Full-time form
Prerequisites and co-requisites
Knowledge of business processes of the enterprise, methodology of accounting and reporting, national and international standards of financial reporting, modern information technologies in accounting and reporting, methods of analytical research, theory and methodology of control and audit.
Possession of skills of analysis, synthesis, processing and presentation of data, work with the regulatory framework, accounting, preparation of financial statements and control of accounting information.
Course content
Theoretical and practical aspects of the organization of accounting in the context of the objects of the organization are revealed: the accounting process at the enterprise; scientific organization of the accounting service; the work of executors of accounting functions to reflect in the accounting of business processes and the preparation and timely submission of financial statements; accounting with observance of uniform methodological principles and taking into account the peculiarities of the enterprise and the technology of accounting data processing; regulatory, software, technical and computer support of accounting; and their long-term development.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, seminar, independent work
Assessment methods and criteria
Oral questioning, testing, performance of creative analytical and calculation works, presentation, control work, independent work
Language of instruction
Ukrainiane
Lecturers
This discipline is taught by the following teachers
Nina
Ivanivna
Dorosh
Department of Accounting and Audit
Faculty of Economics
Faculty of Economics
Departments
The following departments are involved in teaching the above discipline
Department of Accounting and Audit
Faculty of Economics