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Accounting and taxes in international trade

ОК 12

Обов’язкова дисципліна для ОП

Second

2021/2022

3 Semester

3

To know: conceptual-terminological apparatus, source base, general patterns of development, basic theories, in the field of: accounting at enterprises participating in foreign economic activity, national provisions (standards) of accounting, rules for displaying business operations on accounting, structure and procedure for filling in forms of financial statements, peculiarities of accounting for certain foreign economic transactions.

Students have to know the basics of international micro- and macroeconomics, the history of international economic relations; be able to analyze the causes and consequences of trends in the world economy; have basic skills in searching and analyzing regulations, analytical materials and statistical data sources; know English or other foreign languages for better opportunities to get acquainted with the regulations of integration entities.

Content module 1. Organization of accounting of foreign economic activity. Content module 2. Accounting of certain economic transactions of the participant of foreign economic activity

Mazurenko V.I. Accounting for foreign economic activity of enterprises [Text]: Teach. manual. for the studio. Econom. Specials. / Mazurenko V. I., Stakanov R. D.; In-t international. Relationships, Kiev. KNU. Taras Shevchenko. - K.: [b. in.], 2011. - 188 p. : Fig., Tabl. - Bibliograd.: With. 181-188. - 300 prime. Mazurenko V.I. Accounting for foreign economic activity of enterprises [Text]: Teach. manual. for the studio. Econom. Specials. / Mazurenko V. I., Stakanov R. D.; In-t international. Relationships, Kiev. KNU. Taras Shevchenko. - 2nd view., Supplement. and recycling. - K.: DCS Center, 2012. - 252 p. : Table., Fig. - Bibliograd.: With. 246-252. - 300 prime. Mazurenko V.I. Accounting for foreign economic activity of enterprises [Text]: Next. for Econ students. Specials. / Mazurenko V. I., Stakanov R. D.; In-t international. Relationships, Kiev. KNU. Taras Shevchenko. - Kiev: DCS Center, 2013. - 348 p. : Fig., Tabl. - Bibliograd.: With. 337-347. - 500 prime.

Lectures, seminars.

Presentation of cases, mid-semester tests, interposition during the seminar, tasks. Semester assessment is carried out in the form of testing knowledge and skills: 1. During the answer to the seminar (participation in the discussion); 2. In the form of writing individual analytical works during independent study of topics; 3. In the form of essay writing; 4. In the form of discussion of trends in the development of forms of international economic relations; 5. In the form of a presentation of a study of a specific form of international economic relations.

Ukrainian