Infopaket

Accounting

ОК 24

Обов’язкова дисципліна для ОП

First

2023/2024

4 Semester

5

PRN 2. Analyze and forecast market phenomena and processes based on the application of fundamental principles, theoretical knowledge and applied skills of marketing activities. PRN 4. Collect and analyze the necessary information, calculate economic and marketing indicators, substantiate management decisions based on the use of the necessary analytical and methodical tools. PRN 6. Determine the functional areas of the marketing activity of the market entity and their interrelationships in the management system, calculate the relevant indicators that characterize the effectiveness of such activities. PRN 7. Use digital information and communication technologies, as well as software products necessary for the proper implementation of marketing activities and the practical application of marketing tools. PRN 8. Apply innovative approaches to the implementation of marketing activities of a market entity, flexibly adapt to changes in the marketing environment.

Know - economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; know the theoretical foundations of the economic policy of the enterprise, the principles and mechanisms of economic activity. Possess: general scientific and special methods of research of economic phenomena and processes at the enterprise; skills in using specialized information systems and computer technology for financial reporting; management decision-making skills based on financial reporting

The discipline contributes to the formation of theoretical knowledge, skills and abilities of application in the practical activities of accounting and financial reporting, as well as the concepts and principles on which they are based. The conceptual bases of financial reporting, separate elements of financial reporting, methods of their estimation and reflection in accounting, and also principles, approaches and ways of display of the information on the basic objects of accounting in separate and consolidated financial reporting according to the international standards of financial reporting are considered.

Shvets V.G. Theory of accounting. - K: "Knowledge", 2015. - 525p. Melnyk T.G. Accounting. Practicum Study guide. second edition, supplemented and revised - K.: Kondor - Publishing House, 2017. - 269 p. 17 d.a. Mysaka G.V., Sharmanska V.M. Accounting. K.: TsUL, 2015. - 400 p. International Accounting Standards.

lecture, seminar, independent work

Polls, testing, calculation tasks, test work, independent work, exam

Ukrainian