Course description

ANNOTATION OF THE CONTENT OF THE COURSE

“ACCOUNTING AND TAXATION IN SMALL ENTERPRISES”

Normative discipline

Specialization “Accounting, analysis and financial investigations”

(cycle of disciplines according to the curriculum)

The subject of the discipline

The subject of the discipline is business activity and taxation of small enterprises, assets, capital, liabilities and business processes.

The purpose of the discipline

The purpose of the discipline: the acquisition of theoretical knowledge and practical skills of the basics of organizing the activities of small businesses – individuals and legal entities, construction and accounting and taxation of small businesses operating general and simplified accounting and taxation systems in the context of harmonization of legal requirements tax regimes and state support for business activities.

Main tasks:

to promote the formation of normative and legal culture of thinking of students, understanding of economic categories for calculating performance indicators of small enterprises;
to study: the concept of small business; basics of organization, management and taxation of small businesses – individuals and legal entities; objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity;
to acquire knowledge about 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, institutions, organizations;
be able to form financial statements for small enterprises and analyze financial and management reports of enterprises of various forms of ownership and interpret the information obtained for management decisions.

Place in the structural and logical scheme of the direction of training

The discipline “Accounting and Taxation in Small Enterprises” forms a knowledge base for the study of such disciplines as “Financial Accounting”, “Management Accounting”, “Accounting and Taxation by Type of Economic Activity”, “Audit”, Accounting in the management of economic entities ».

Requirements for competencies, knowledge skills

As a result of studying the discipline the student should be formed as follows:

general competencies:

ЗК01. Ability to learn and master modern knowledge.

ЗК02. Ability to abstract thinking, analysis and synthesis

ЗК03. Ability to work in a team.

ЗК04. Ability to work autonomously.

ЗК05. Appreciating and respecting the diversity of multiculturalism.

ЗК06. Ability to act on the basis of ethical considerations (motives).

ЗК07. The ability to be critical and self-critical.

ЗК08. Knowledge and understanding of the subject area and understanding of professional activity.

ЗК09. Ability to communicate in the state language both orally and in writing.

ЗК10. Ability to communicate in a foreign language.

ЗК11. Skills in using modern information systems and communication technologies.

ЗК12. The ability to act socially responsibly and consciously.

ЗК13. Ability to conduct research at the appropriate level.

ЗК14. The ability to exercise their rights and responsibilities as a member of society, to realize the values ​​of civil (free democratic) society, the rule of law, human and civil rights and freedoms in Ukraine.

ЗК15. Ability to preserve and multiply moral, cultural, scientific values ​​and achievements of society based on understanding the history and patterns of development of the subject area, its place in the general system of knowledge about nature and society and in the development of society, technology and technology, lead a healthy lifestyle.

special competencies:

SK01. Ability to study trends in economic development using the tools of macro- and microeconomic analysis, to make generalizations about the assessment of the manifestation of individual phenomena that are inherent in modern processes in the economy.

SK02. Use mathematical tools to study socio-economic processes, solving applied problems in the field of accounting, analysis, control, audit, taxation.

SK03. Ability to display information about business transactions of business entities in financial and management accounting, their systematization, generalization in reporting and interpretation to meet the information needs of decision makers.

SK04. Apply knowledge of law and tax law in the practice of business entities

SK05. Conduct an analysis of economic activity of the enterprise and financial analysis in order to make management decisions

SK06. Perform accounting procedures using information systems and computer technology.

SK07. Apply audit techniques and assurance services.

SK08. Identify and assess the risks of failure to achieve management objectives of the entity, non-compliance with legislation and regulation of activities, inaccuracy of reporting, preservation and use of its resources.

SK09. Carry out external and internal control over the activities of the enterprise and its compliance with the legislation on accounting and taxation.

SC10. Ability to apply ethical principles in the performance of professional duties.

SK11. Demonstrate an understanding of the requirements for professional activity, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, legal state.

Program learning outcomes

PR01. Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems.

PR1-1. Demonstrate basic knowledge of the concept of small business.

PR1-2. Demonstrate basic knowledge and understanding of economic categories to calculate the performance of small businesses.

PR02. 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.

PR2-1. Know the place and importance of the accounting system in the information support of users of accounting and analytical information for accounting payroll.

PR03. Define the essence of objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity.

PR3-1. Understand the essence of accounting for income and performance of small businesses and understand their role and place in business.

PR04. Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions.

PR4-1. Know the features and be able to form financial statements for small businesses.

PR05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activity of enterprises.

PR5-1. Possess methodological principles of accounting for non-current assets in small enterprises.

PR5-2. Possess methodological principles of inventory accounting in small enterprises.

PR5-3. Have methodological principles for accounting for receivables and payables in small businesses.

PR06. Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of different forms of ownership, organizational and legal forms of management and types of economic activity.

PR6-1. Understand the specifics of cost accounting for small businesses

PR07. 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 and the formation of reporting in enterprises.

PR7-1 To know the mechanisms of functioning of the budget and tax system of Ukraine and to take into account its features when paying taxes on small enterprises.

PR08. Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information.

PR8-1. Understand the organizational and economic mechanism of small business for the formation of small business reporting.

PR09. Identify and assess the risks of economic activity of enterprises.

PR9-1. Identify and assess risks for accounting and taxation of small business.

PR10. Understand the theoretical foundations of auditing and be able to apply its methods and procedures.

PR10-1. Understand the theoretical principles of audit and be able to apply its conclusions on the correctness of accounting and taxation of small businesses.

PR11. To determine the directions of increasing the efficiency of formation of financial resources, their distribution and control of use at the level of enterprises of different organizational and legal forms of ownership.

PR11-1. Identify areas for improving the efficiency of financial resources, their distribution at the level of small enterprises and control of their accounting by the state through taxes.

PR12. Use specialized information systems and computer technology for accounting, analysis, control, audit and taxation.

PR12-1. Use specialized information systems and computer technology to create a report on the financial activities of small businesses and its balance sheet.

PR13. Understand the peculiarities of the functioning of enterprises in modern business conditions and demonstrate an understanding of their market positioning.

PR13-1. Understand the peculiarities of the functioning of small business in accordance with the requirements of harmonization of state legislation.

PR14. Be able to apply economic and mathematical methods in the chosen profession.

PR15. Possess general scientific and special methods of research of socio-economic phenomena and economic processes at the enterprise.

PR16. Possess and apply knowledge of state and foreign languages ​​for the formation of business papers and communication in professional activities.

PR16-1. Have a basic knowledge of the fundamental sections of mathematics in the amount for basic calculations of small business.

PR16-2. Have English terms for analyzing credentials of foreign countries.

PR17. To be able to work both independently and in a team, to show leadership qualities and responsibility in work, to adhere to ethical principles, to respect individual and cultural diversity.

PR17-1. To be able to work both independently and in a team, to show leadership qualities and responsibility in professional work (accountant-analyst of a small enterprise, chief accountant of a small enterprise, financier, etc.) at small enterprises, adhere to ethical principles, respect individual and cultural diversity.

PR18. Analyze the development of accounting systems, models and methods at the national and international levels in order to justify the feasibility of their introduction in the enterprise.

PR18-1. Analyze the development of the system and models of small business accounting at the national level.

PR20. Perform professional functions taking into account the requirements of social responsibility, labor discipline, be able to plan and manage time.

PR20-1. Perform professional functions (accountant-analyst of a small enterprise, chief accountant of a small enterprise, financier, etc.) taking into account the requirements of social responsibility, labor discipline, be able to plan and manage time in small enterprises.

PR21. Understand the requirements for activities in the specialty, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, legal state.

PR21-1. Understand the requirements for the activities of small enterprises (legal entities and individuals) to ensure the sustainable development of Ukraine, its strengthening as a democratic, social, legal state.

PR22. Understand and realize their rights and responsibilities as a member of society, to realize the values ​​of a free democratic society, the rule of law, human and civil rights and freedoms in Ukraine.

PR22-1. Understand and realize the rights and responsibilities of each member of the small business as a member of society, to understand the values ​​of a free democratic society, the rule of law, human and civil rights and freedoms in Ukraine.

PR23. Preserve and increase the achievements and values ​​of society based on understanding the place of the subject area in the general system of knowledge, use different types and forms of physical activity to lead a healthy lifestyle.

PR23-1. Preserve and increase the achievements and values ​​of small businesses in society based on understanding their importance for: filling the budgets of different levels, creating new jobs, developing competition, ensuring investment, overcoming poverty; strengthening the economic potential of the regions; reducing the volume of labor migration and the outflow of the active part of the population abroad.

The study of the discipline “Accounting and Taxation in Small Enterprises” involves the achievement of such a qualification level of training (bachelors), for which he must:

know: legislative and legal regulation of the concept of small business entity, economic categories for calculating the performance of small enterprises; basics of organization, management and taxation of small businesses – individuals and legal entities; objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity; the essence of a simplified system of accounting and taxation; groups of single tax payers; basic elements of small business accounting policy; forms of accounting and accounting registers of small businesses; methods of accounting for assets, liabilities, income and expenses of small enterprises; features of accounting for cash and settlements, inventories, non-current assets; features of generalization of accounting data and preparation of accounting and tax reporting of small enterprises; features of methodology in business structures; features of formation of the financial reporting of small enterprises on NP (S) BU and IFRS (small and average business).

be able to: organize the work of accounting and taxation of small enterprises of various forms of ownership for NP (S) BU and IAS; to carry out calculations of taxes (single tax, personal income tax, etc. – including individuals and legal entities), to group accounting information in the system of accounting registers for small enterprises; to prepare financial statements of a small enterprise in accordance with the requirements of NP (S) BU and IFRS for small and medium-sized businesses; analyze the financial and management reports of enterprises of various forms of ownership and interpret the information obtained for management decisions on sustainable development of small businesses – individuals and legal entities.

The content of the discipline by topic

Topic 1. Organization of accounting and taxation in small enterprises
Topic 2. Taxation systems, accounting for legal entities – small businesses and business activities of individuals
Topic 3. Accounting cash and cash documents
Topic 4. Accounting calculations
Topic 5. Accounting for non-current assets and their depreciation in small enterprises
Topic 6. Accounting for inventories, finished products and goods
Topic 7. Accounting for payroll
Topic 8. Accounting for costs, revenues and results of activities in small enterprises
Topic 9. Accounting for small businesses of different types of economic activity
Topic 10. Reporting of small businesses according to national and international standard