Course description

ANNOTATION OF THE CONTENT OF THE COURSE

_________ACCOUNTING _______

(name of academic discipline)

Normative

(normative / selective)

Specialization: “Finance, Customs and Taxation”, “Economics”

(cycle of disciplines according to the curriculum)

The subject of the discipline

Economic facts and processes, the order of their reflection in accounting, using accounting methods, Chart of Accounts, in compliance with national standards of accounting and financial reporting and the requirements of applicable law.

The purpose of the discipline

To teach students to master the method of reflecting business transactions in accordance with approved national accounting standards and international financial reporting standards, to be able to apply the acquired theoretical knowledge, skills and abilities in practice.

The main tasks

Providing students with the necessary theoretical knowledge and practical skills to complete accounting documents, reflect business transactions in accounting accounts using accounting methods and techniques, accounting records, reporting, organization of accounting in enterprises, assets, capital, liabilities, costs , income and financial results.

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

The study of the discipline is based on knowledge and forms a knowledge base for further study of such disciplines as: “Microeconomics”, “Business Economics”, “Economic Analysis”, “Financial Market”, “Insurance”, “Enterprise Finance”, “Financial Analysis”.

Requirements for competencies, knowledge and skills

As a result of studying the discipline, the student must have the following competencies:

general:

Ability to abstract thinking, analysis and synthesis.
Ability to apply knowledge in practical situations.
Ability to communicate in the state language both orally and in writing.
Skills in the use of information and communication technologies.
Ability to search, process and analyze information from various sources.
Ability to adapt and act in a new situation.
The ability to be critical and self-critical.
Ability to make informed decisions.
Ability to work in a team.

special:

Ability to study trends in economic development using the tools of macro- and microeconomic analysis, to assess current economic phenomena.
Ability to identify knowledge and understanding of the problems of the subject area, the basics of the modern economy at the micro, meso, macro and international levels.
Ability to carry out professional activities in accordance with applicable regulations and legal acts.
Ability to use modern sources of economic, social, managerial, accounting information for the preparation of official documents and analytical reports.
Ability to analyze and solve problems in the field of economic and social relations.
Ability to apply knowledge of legislation in the field of monetary, fiscal and financial market regulation.
Ability to compile and analyze financial statements.
Ability to communicate effectively.
Ability to identify, justify and take responsibility for professional decisions.
Ability to maintain the appropriate level of knowledge and constantly improve their training.

The study of the discipline “Accounting” involves the achievement of such a qualification level of training, for which he must:

a) know:

subject and method of discipline, content of its components;
current legislation on accounting, social insurance and taxation;
the order of registration of primary documents, the organization of document circulation, technology of processing of the accounting information;
accounting methods and their application;
the procedure for maintaining synthetic and analytical accounting of assets, capital, liabilities, income and expenses of the enterprise;

b) be able to:

draw up primary and consolidated documents, independently carry out their accounting processing;
to make entries in the accounting registers of synthetic and analytical accounting;
to carry out inventory of assets, liabilities, draw up inventory materials and reflect them in accounting;
to keep accounting of non-current and current assets, capital, liabilities, income, expenses and financial results of the enterprise;
to calculate wages according to the forms and systems of remuneration, to determine the amounts of SSC, military duty, to deduct from wages;
calculate the amount of vacation and hospital staff;
to carry out settlement operations with debtors and creditors of the enterprise;
apply accounting data for the preparation of financial statements, etc .;

Program learning outcomes

Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of the financial system.
Identify sources and understand the methodology for determining and methods of obtaining economic data, collect and analyze the necessary financial information, calculate indicators that characterize the state of financial systems.
Use professional reasoning to convey information, ideas, problems and ways to solve them to professionals and non-specialists in the financial field.
Be able to think abstractly, apply analysis and synthesis to identify key characteristics of financial systems, as well as the behavior of their subjects.
Communicate orally and in writing in a foreign language in professional activities.
Apply the acquired theoretical knowledge to solve practical problems and meaningfully interpret the results.
Identify and plan opportunities for personal professional development.
Demonstrate basic skills of creative and critical thinking in research and professional communication.
Demonstrate skills of independent work, flexible thinking, openness to new knowledge.
Know their rights and responsibilities as a member of society, understand the values ​​of a free democratic society, the rule of law, human and civil rights and freedoms in Ukraine.
Know and use economic terminology, explain the basic concepts of micro- and macroeconomics.
Understand the principles of economics, features of economic systems.
Apply analytical and methodological tools to substantiate proposals and make management decisions by various economic agents (individuals, households, enterprises and public authorities).
Use regulations and legal acts governing professional activities.
Demonstrate flexibility and adaptability in new situations, in working with new objects, and in uncertain conditions
Show skills of independent work, demonstrate critical, creative, self-critical thinking.

The content of the discipline by topic

Topic number

Name topics

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 Accounts and double entry
5 Balance sheet
6 Business transaction documentation and inventory
7 Accounting registers, equipment and forms and organization of accounting in enterprises
8 Accounting for non-current assets
9 Inventory accounting
10 Accounting for cash and receivables
11 Accounting for financial investments
12 Accounting for equity
13 Accounting for liabilities
14 Accounting for labor and its payment
15 Accounting for costs, revenues and financial results of the enterprise
16 Financial statements