Workshop "Organization of accounting, taxation and control of business entities»
Course: Accounting, Taxation and Control
Structural unit: Faculty of Economics
Title
Workshop "Organization of accounting, taxation and control of business entities»
Code
ОК 1.14
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
Know the theory, methodology and practice of formation of accounting information at the stages of the accounting process and control for current and potential management needs of business entities, taking into account professional judgment (PLO02). Organize, develop, model accounting systems and coordinate the activities of accounting staff taking into account the needs of business management (PLO04).
Justify the choice of the optimal system of taxation of the business entity on the basis of current tax legislation (PLO08). To substantiate innovative approaches to information support of the system of control over the use of resource potential of economic entities and public sector bodies taking into account the business development strategy (PLO12)
Form of study
Full-time form
Prerequisites and co-requisites
Knowledge and understanding of economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. Ability to apply methodological tools and organizational foundations of accounting, taxation and control
Course content
Business entities and the organization of their activities. Fundamentals of accounting. Organization of the accounting process of the entity. The tax system and its impact on the organization of economic entities. Indirect taxes in the taxation system of economic entities. Direct taxes in the taxation system of economic entities. Application of a simplified system of taxation, accounting and reporting by business entities. Basics of control of business entities. Financial and independent control, their organization.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
practical lesson, independent work
Assessment methods and criteria
poll/
solution of practical tasks / test tasks,
modular test work, independent work
final test
Language of instruction
Ukrainiane
Lecturers
This discipline is taught by the following teachers
Tetiana
Hryhorivna
Melnyk
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