Infopaket

Accounting and taxation of economic activities

ОК 1.35

Обов’язкова дисципліна для ОП

First

2021/2022

8 Semester

5

PR05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises. PR06. Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of various forms of ownership, organizational and legal forms of management and economic activities. PR11. To determine the directions of increasing the efficiency of formation of financial resources, their distribution and control of the use at the level of enterprises of different organizational and legal forms of ownership.

1. Know the theory of accounting, financial accounting, management accounting, taxation, have knowledge of economic disciplines. 2. Be able to do accounting, independently absorb new information, work with the regulatory framework for accounting. 3. Have basic skills in working with educational and normative literature, calculation of financial results, taxes and other indicators.

The discipline consists of two content modules: - content module 1 "Accounting in the field of trade, work and the most common services", which studies the features of accounting and taxation in trade, agriculture, construction, housing and communal services, etc .; - content module 2 "Accounting in the field of other services and non-profit activities", which studies the features of accounting and taxation in road transport, publishing, non-profit organizations and more.

Lecture, seminar classes, independent work

Poll testing, calculation tasks, modular control work

Ukrainiane