Infopaket

The theory of accounting

ОК 1.26

Обов’язкова дисципліна для ОП

First

2021/2022

4 Semester

11

ПРН 02. To understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises ПРН 03. To define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity ПРН 05. To have methodological tools for accounting, analysis, control, audit and taxation of economic activity of enterprises ПРН 21. To understand the requirements for activities in the specialty, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, legal state

1. To know: categorical-conceptual apparatus and theoretical foundations of the disciplines of economic theory, microeconomics, macroeconomics, higher mathematics, business economics, statistical theory, socio-political disciplines; 2. To possess: skills and abilities of synthesis and analysis of information, its search with the help of information technology, work with laws and regulations, organization of independent work and self-development.

The discipline is devoted to the study of theoretical and methodological and methodological principles of accounting and financial reporting of business entities. Covers methodological issues of organization of accounting and financial reporting, the formation of accounting policies of enterprises in accordance with the conditions of standardization and harmonization. The structure of the discipline is defined by the following content modules: Module 1. "Theoretical and methodological principles of accounting". Module 2. "Organizational and technical principles of accounting and reporting". In the third semester the first content module is studied, in the fourth - the second.

Lectures, seminars, consultations, individual work

Role play, testing, modular test, exam

Ukrainiane