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ANNOTATION OF THE CONTENT OF THE EDUCATIONAL DISCIPLINE

ACCOUNTING AND AUDIT

(name of academic discipline)

elective discipline

(normative/selective)

__cycle of professional and practical training

(cycle of disciplines according to the curriculum)

The subject of the academic discipline

general basics of the methodology, organization and management of accounting and auditing at the enterprise in accordance with the requirements of current legislation and in the conditions of the transformation of the national accounting and auditing system.

The purpose of the educational discipline

to teach students to correctly apply theoretical knowledge and practical skills of building an accounting system, compiling turnover information and a balance sheet, approaches to conducting an audit, as well as analyzing the presented information with the provision of recommendations for further management of the enterprise.

Main tasks

to provide students with the necessary theoretical knowledge and practical skills in the theory of accounting and auditing and the methods of their management and implementation, to form the basis of practical knowledge; to help them master the theoretical and methodological bases of keeping analytical and synthetic accounts, summarizing their results in turnover information; to develop the skills of drawing up an accounting balance sheet, to form knowledge on the classification of primary documents and the requirements for their drawing up, storage and verification; to get acquainted with the types and forms of accounting registers and the rules for their management, the purpose and types of accounting (financial) reporting; formation of skills to act adequately in modern conditions, changes in accounting and auditing methods, improvement of normative and legislative acts.

The place of the academic discipline in the structural and logical scheme of bachelor’s training

The study of the academic discipline forms a knowledge base for further study of the following disciplines: “Mathematical Economics”, “Financial Mathematics”, “Fundamentals of Economic Analysis”, “Fundamentals of Econometrics”.

Requirements for competences, knowledge and skills

As a result of studying the academic discipline, the student should develop the following competencies:

General competences:

3K1 Ability to abstract thinking, analysis and synthesis;

3K2 Ability to apply knowledge in practical situations;

ЗK4 Ability to communicate in public language and quality, yes

3K5 Ability to communicate in a foreign language;

3K8 Ability to search, process and analyze information from various sources;

3K9 Ability to make informed decisions;

3K10 Ability to work in a team;

Professional competencies of the specialty:

FC2 The ability to present mathematical reasoning and conclusions from them in a form suitable for the target audience, as well as to analyze and discuss the mathematical reasoning of other persons involved in solving the same problem;

FK5 Ability to think quantitatively;

FC6 Ability to develop and research mathematical models of phenomena, processes and systems;

FC8 Ability to analyze mathematical structures, including evaluating the validity and effectiveness of the used mathematical approaches;

FK9 Ability to use specialized programming languages and application programs packages;

FK12 Ability to analyze the fundamental properties of basic economic and financial structures.

a) know:

the subject and method of the discipline, the content of its components;
laws of Ukraine, decrees of the President of Ukraine, resolutions, orders, decisions of the Cabinet of Ministers of Ukraine, the National Bank of Ukraine, the State Tax Service of Ukraine on the legal basis of the regulation of the economic activity of the enterprise, provisions (standards) of accounting and other normative legal acts of the Ministry of Finance of Ukraine regarding the procedure bookkeeping and preparation of financial statements, as well as methodological documents of ministries and other central executive authorities regarding industry specifics of application of the provisions (standards) of accounting and auditing;
the procedure for registration of document transactions and the organization of document circulation by accounting sections, the technology of accounting information processing;
the procedure for conducting synthetic and analytical accounting of assets, capital, and liabilities;
the form and order of calculations, the order of acceptance, crediting to the balance sheet, storage and spending of funds, goods and other values;
system and forms of accounting, reporting and control.
b) be able to:

apply the laws of Ukraine, other normative legal acts of Ukraine, national accounting standards in the practice of the enterprises;
apply accounting and auditing standards;
draw up primary, consolidated documents, independently carry out their accounting processing, entries in accounting registers of synthetic and analytical accounting;
determine income, expenses, financial result (profit, loss) by types of enterprise activity;
apply accounting data to prepare financial statements;
conduct an audit in compliance with regulatory acts on accounting methodology and the preservation and efficient use of enterprise resources;
use accounting information data to conduct financial analysis of enterprises;
implement the latest accounting and reporting methodology in accordance with the requirements of the market economy.
Program learning outcomes

PH2 Understand legal, ethical and psychological aspects of professional activity;

RN5 Mastery of skills in using specialized computer and applied mathematics software and using Internet resources;

RN6 Know the methods of mathematical modeling of natural and/or social processes;

RN7 Explain mathematical concepts in a language understandable to non-specialists in the field of mathematics;

RN8 Carry out professional written and oral communication in the Ukrainian language and one of the foreign languages;

RN9 To be able to work with special and foreign language literature;

PH12 Search for the necessary scientific and technical information in scientific literature, databases and other sources of information;

PH14 Know the theoretical foundations and apply the methods of analytical and differential geometry to solve professional problems;

CONTENTS OF THE EDUCATIONAL DISCIPLINE BY TOPICS

Topic number Topic name
Topic 1 Essence, functions, tasks and types of accounting.
Topic 2 Subject, principles and methodological techniques of accounting and their practical use at the enterprise
Topic 3 Accounting balance.
Topic 4 Accounting accounts and double entry.
Topic 5 Economic essence, purpose and tasks of audit
Topic 6 Audit risk, audit evidence and audit reports
Department: department of accounting, analysis and control.

Teaching language: Ukrainian

Forms of organization of the educational process: lectures, practical classes

Final control form: credit

The teacher who provides the educational process: Assoc. Honcharuk S.M.