Forensic accounting expertise
Course: Accounting, Taxation and Control
Structural unit: Faculty of Economics
            Title
        
        
            Forensic accounting expertise
        
    
            Code
        
        
            ОК 1.8
        
    
            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
        
        
            2 Semester
        
    
            Number of ECTS credits allocated
        
        
            5
        
    
            Learning outcomes
        
        
            PLO11. Develop and evaluate the effectiveness of the control system of economic entities. PLO17. Prepare and substantiate conclusions for consulting owners, management of the business entity and other users of information in the field of accounting, analysis, control, audit, taxation. PLO18. Adhere to the norms of professional and academic ethics, maintain balanced relationships with team members (teams), consumers, contractors, contact audiences. PLO19. Be able to design, plan and conduct search and reconnaissance work, carry them out
        
    
            Form of study
        
        
            Full-time form
        
    
            Prerequisites and co-requisites
        
        
            Know: economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; theoretical bases of realization of economic policy of the enterprise, principles and mechanisms of realization of economic activity.
Possess: general scientific and special methods of research of economic phenomena and processes at the enterprise; ability to use specialized information systems and computer technology for expert research
        
    
            Course content
        
        
            The course is devoted to the study of theoretical, methodological and organizational principles of forensic accounting in Ukraine and their application in practice. Covers issues of theory and practice of accounting, law and forensic accounting, theoretical and methodological principles of organization and conduct of forensic accounting, as well as organizational and practical principles of expert research of individual accounting operations and the conclusion of an expert accountant on the examination.
        
    
            Recommended or required reading and other learning resources/tools
        
        
            Planned learning activities and teaching methods
        
        
            Lecture, practical classes, independent work
        
    
            Assessment methods and criteria
        
        
            Poll
testing,
Situational and calculation tasks, control work, independent work,
Final test work
        
    
            Language of instruction
        
        
            Ukrainiane
        
    Lecturers
This discipline is taught by the following teachers
                    Valentyna
                    Mykolaivna
                    Sharmancka
                
                
                    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