Course description

_________ACCOUNTING _______
(name of the discipline)

Normative
(normative / selective)

Specialization: “Accounting, analysis and financial investigations”
(cycle of disciplines according to the curriculum)

The subject of the discipline

The subject of the discipline is economic facts and processes, the order of their reflection in accounting, using accounting methods, Chart of Accounts, in compliance with national provisions of accounting standards and financial reporting and the requirements of applicable law.

The purpose of the discipline

The purpose of the discipline: to teach students to master the methods of reflecting business transactions in accordance with approved national provisions of accounting standards and international financial reporting standards, to be able to apply the acquired theoretical knowledge, skills and abilities in practice.

The main tasks

Main tasks: providing students with the necessary theoretical knowledge and practical skills to complete accounting documents, reflecting business transactions in accounting accounts using accounting methods and techniques, maintaining accounting records, organizing accounting for assets, capital and liabilities.

The place of the discipline in the structural and logical scheme

The study of the discipline is based on knowledge and forms a knowledge base for further study of such disciplines as: “Microeconomics”, “Economics and Finance of Entrepreneurs”, “History of Accounting”, “Financial Accounting-1”, “Financial Accounting-2”, “Accounting in the economy”, “Audit” and others.

Requirements for competencies, knowledge and skills:

As a result of studying the discipline the student must have the following competencies:
common:
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.
ЗК07. Ability to be critical and self-critical.
ЗК08. Knowledge and understanding of the subject area and understanding of professional activity.
special:
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.
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.
The study of the discipline “Accounting” involves the achievement of such a qualification level of training, for which he must:
a) know:
– subject and objects of accounting;
– general scientific and specific methods of accounting and their application;
– accounting principles and their content;
– current legislation on accounting;
– the order of registration of primary documents;
– organization of document flow, technology of accounting information processing;
– forms of organization of accounting at the enterprise;
– classification and assignment of accounts;
– the relationship between synthetic and analytical accounts;
– the procedure for maintaining synthetic and analytical accounting of assets and liabilities of the enterprise;
b) be able to:
– compile correspondence of accounts and accounting entries;
– make the delivery of amounts on business transactions to the accounts of synthetic and analytical accounting;
– make entries in accounting registers;
– compile a turnover statement on synthetic and analytical accounts;
– compile the balance sheet;
– to reconcile the data of synthetic and analytical accounting;
– draw up primary and consolidated documents, carry out their accounting processing;
– correct mistakes using accounting methods;
– keep accounts of assets and liabilities of the enterprise;

Program learning outcomes

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.
PR03. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity.
PR05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises.
PR06. 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.

PR15. Possess general scientific and special methods of research of socio-economic phenomena and economic processes at the enterprise.
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.
PR21. Understand the requirements for the specialty, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, legal state.
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.

The content of the discipline by topic
Topic number Topic name

1 Business accounting, its essence and characteristics
2 Subject and objects of accounting
3 Methodical methods of accounting and their use in the enterprise
4 Balance sheet

5Accounting accounts and double entry
6 Documentation of business transactions and inventory
7 Accounting registers, equipment and forms and organization of accounting in enterprises
8 Accounting for fixed assets
9 Inventory and IBE accounting
10 Accounting for cash and other assets
11 Accounting for authorized capital
12 Accounting for payments to suppliers and contractors
13 Accounting for payroll