Infopaket

Organization of accounting

OK 1.6

Обов’язкова дисципліна для ОП

Second

2023/2024

1 Semester

5

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.

External form

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.

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.

Lecture, seminar, independent work

Oral questioning, testing, performance of creative analytical and calculation works, presentation, control work, independent work

Ukrainiane