Accounting

Course: International Economy

Structural unit: Faculty of Economics

Title
Accounting
Code
ОК 24
Module type
Обов’язкова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
4 Semester
Number of ECTS credits allocated
5
Learning outcomes
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.
Form of study
Prerequisites and co-requisites
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
Course content
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.
Recommended or required reading and other learning resources/tools
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.
Planned learning activities and teaching methods
lecture, seminar, independent work
Assessment methods and criteria
Polls, testing, calculation tasks, test work, independent work, exam
Language of instruction
Ukrainian

Lecturers

This discipline is taught by the following teachers

Tetiana Hryhorivna Melnyk
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