Infopaket

ACCOUNTING TAXATION AND REPORTING IN INTERNATIONAL BUSINESS

ВБ 1.1.3

Вибіркова дисципліна для ОП

Second

2020/2021

2 Semester

4

Know and master theoretical knowledge about: goals, tasks and basic principles of accounting; basic regulatory and instructional materials on the organization and methods of accounting according to national and international standards; progressive forms and methods of accounting in organizations of various organizational and legal forms (a system of collecting, processing and preparing information); possibilities of modern technical means of collecting, transmitting and processing accounting information; conceptual foundations of tax accounting; concept, system and object of international tax management; tax systems and bases; Be able: use the system of knowledge about accounting principles to develop and substantiate the organization's accounting policy; organize and carry out accounting in organizations of all forms of ownership; use progressive forms and methods of accounting and economic work, ensuring the implementation of the accounting process;

1. knowledge of the basics of operational management and the economy of the firm; 2. the ability to study, evaluate, analyze and summarize the main indicators of the enterprise's activity, the effectiveness of its management system, the completeness of the implementation of operational and strategic planning tasks; 3. Possession of analytical research and analysis skills.

Development of accounting discipline.An accountant’s job profile: functions of accounting Meaning and features of accounting principles.Accounting conventions Recording of transactions system, accounting processand journal Financial statements and characteristics of its elements Content and functions of international tax management Tax systems and tax policy of the state Tax planning in modern business activities

Chapman,K. L.,Miller,G. S., &White,H. D.(2019).Investor relations and information assimilation.The Accounting Review,94(2),105–131.[Crossref],[Web of Science ®],[Google Scholar] Deng,S.,Li,Y.,Lobo,G.J., andShao,P.,(2018).Loan sales and borrowers’ accounting conservatism. Contemporary Accounting Research, 35 (2),1166–1194.[Crossref],[Web of Science ®],[Google Scholar] Dhaliwal,D. S.,Judd,J. S.,Serfling,M., &Shaikh,S.(2016).Customer concentration risk and the cost of equity capital.Journal of Accounting and Economics,61(1),23–48.[Crossref],[Web of Science ®],[Google Scholar]

control work once, at the end of each content module; essay seems to be in the form of an abstract until the last seminar session.

English