Organization of accounting

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Organization of accounting
Code
OK 1.6
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2022/2023
Semester/trimester when the component is delivered
2 Semester
Number of ECTS credits allocated
5
Learning outcomes
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.
Form of study
Distance form
Prerequisites and co-requisites
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.
Course content
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.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, seminar, independent work
Assessment methods and criteria
Oral questioning, testing, performance of creative analytical and calculation works, presentation, control work, independent work
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Nina Ivanivna Dorosh
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