Current issues of accounting, taxation and control

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Current issues of accounting, taxation and control
Code
OK 1.1
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2021/2022
Semester/trimester when the component is delivered
2 Semester
Number of ECTS credits allocated
5
Learning outcomes
ПLO 05. To possess innovative technologies, justify the choice and explain the application of new methods of preparation and provision of accounting information for the needs of business management. ПLO 15. To apply scientific research methods in the field of accounting, auditing, analysis, control and taxation and implement them in professional activities and economic practice.
Form of study
Prerequisites and co-requisites
To know: - economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; - fundamental sections of mathematics to the extent necessary for the application of economic and mathematical methods in the field of accounting, economic analysis and auditing; - theoretical foundations of accounting, financial and management accounting, formation of financial statements;. To be able: - apply knowledge of economic, labor and financial law to the extent sufficient to establish compliance of operations carried out by the enterprise with applicable law. - substantiate the effectiveness of decision-making using accounting and analytical information and understand the organizational and economic mechanism of enterprise management;
Course content
The discipline reveals current issues of theory and methodology of accounting, taxation and control of business entities, as well as determines the practical aspects of improving the system of accounting, reporting, taxation and auditing in Ukraine. The current problems of the theory and methodology of accounting and control in the structural and logical combination with the practical aspects of improving the system of accounting, taxation and control are studied.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lectures, seminars, consultations
Assessment methods and criteria
Modular test, individual work, exam
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Bohdan Andriyovuch Zasadnyi
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics