Infopaket

Banking accounting

ВБ 2.2

Вибіркова дисципліна для ОП

First

2021/2022

6 Semester

3

PL02. Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises. PL03. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PL05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises. PL06. Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of various forms of ownership, organizational and legal forms of management and economic activities. PL07. Know the mechanisms of functioning of the budget and tax systems of Ukraine and take into account their features in order to organize accounting, the choice of taxation system.

Prerequisites for mastering the discipline "Banking Accounting": 1) knowledge: - economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems; - theoretical foundations of accounting, banking, banking operations; 2) ability: - apply knowledge of economic, labor and financial law to the extent sufficient to establish compliance of operations carried out by the banking institution with current legislation; - apply methodological tools of accounting - substantiate the effectiveness of decision-making using accounting and analytical information and understand the organizational and economic mechanism of the banking institution; 3) skills: - possession of basic skills of financial mathematics; - use of specialized information systems and computer technologies for accounting and taxation.

Content module I "Accounting for bank liabilities" Topic 1. Organization of accounting in banks Topic 2. Chart of accounts and organization of analytical accounting in banks Topic 3. Accounting for non-cash and cash payments of banks Topic 4. Accounting for bank equity Topic 5. Accounting for passive operations of banks Content module II "Accounting of bank assets" Topic 6. Accounting for active operations of banks Topic 7. Accounting for foreign exchange transactions of banks Topic 8. Accounting for non-current assets of the bank Topic 9. Accounting for tax calculations of the bank Topic 10. Accounting for income, expenses and the formation of financial results of the bank

Information-traditional with elements of problem-oriented learning: lectures, seminars, independent work, consultations, analysis of practical situations, performance of analytical and calculation tasks.

Testing, blitz-polls, solving practical exercises, modular tests, calculation exercises. Evaluation forms (100 points / 60 points) - semester assessment (80 points / 48 points): 1. Oral interview, discussion - 10 points / 6 points; 2. Execution of calculation tasks - 20 points / 12 points; 3. Testing - 10 points / 6 points; 4. 2Modular tests (15 points max. Each) - 30 points / 18 points; 5. Independent work - 10 points / 6 points; - final evaluation (20 points / 12 points): Final test The final grade is defined as the sum of grades (points) for all successfully assessed learning outcomes. Scores below the minimum threshold are not added to the final score. Reassignment of the semester number of points in order to improve the positive assessment is not provided.

Ukrainiane