Infopaket

Complex discipline "Accounting"

ОД.31.1

Обов’язкова дисципліна для ОП

First

2023/2024

4 Semester

8

PLO 3. Know and use economic terminology, explain the basic concepts of micro- and macroeconomics. PLO 4. Understand the principles of economic science, features of economic systems. PLO 14. Identify and plan opportunities for personal professional development. PLO 15. Demonstrate basic skills of creative and critical thinking in research and professional communication. PLO 17. Perform interdisciplinary analysis of socio-economic phenomena and problems in one or more professional areas, taking into account the risks and possible socio-economic consequences. PLO 20. Master the skills of oral and written professional communication in state and foreign languages. PLO 23. Show skills of independent work, demonstrate critical, creative, self-critical thinking.

Full-time form

1) Knowledge: economic categories, laws and principles, as well as causal and functional relationships that exist between processes and phenomena at the micro and macro levels; the main currents of economic thought; fundamental sections of mathematics to the extent necessary for the application of analysis of economic and socio-economic phenomena and processes; 2) Ability: highlight and analyze economic information; apply the main economic categories, principles and laws of economic phenomena and processes occurring in the enterprise; 3) Skills: mastery of general and special methods of research of economic phenomena and processes at the company; application of IT for the analysis of economic processes at the company.

The course provides description of the main methods of the element of accounting, information base for management decisions, automation of accounting in the company. The discipline consists of two content modules: - Content module 1 "Accounting", which discusses the main categories and elements of the method of accounting, accounting for major objects and display information about them in the financial statements. - content module 2 "Information systems and technologies in accounting", which discusses the basics of automation of the accounting process at the company.

Lessons are held in the form of lectures, seminars, laboratory classes and independent work. The following teaching methods are used for this: solving practical situations, defending laboratory work, performing independent work, exam.

Evaluation scheme: 1) Solving practical situations and oral answer (RP 1.1-1.5; 2.1-2.5) - 5 points / 3 points; 2) Test work (RP 1.1-1.5; 2.1-2.5) - 15 points / 10 points; 3) Independent work in the form of an abstract-message (for module 1 "Accounting") (RP 1.1-1.5; 2.1-2.5; 3.1; 4.1) - 10 points / 6 points; 4) Laboratory work (for module 2 "Information systems and technologies in accounting" (RP 1.6-1.10; 2.6-2.9) - 15 points / 10 points; 5) Independent work in the form of an abstract-message (for module 2 "Information systems and technologies in accounting") - 15 points / 10 points; 6) Exam - 40 points / 24 points

Ukrainian