Digital technologies in accounting and taxation

Type: Normative

Department: department of accounting, analysis and control

Curriculum

SemesterCreditsReporting
113Exam

Lectures

SemesterAmount of hoursLecturerGroup(s)
1116Dolbneva D. V.УФОМ-62С

Practical

SemesterAmount of hoursGroupTeacher(s)
1116УФОМ-62СDolbneva D. V.

Course description

ANNOTATION OF THE CONTENT OF THE COURSE

DIGITAL TECHNOLOGIES IN ACCOUNTING AND TAXATION

(name of academic discipline)

normative discipline

(normative / selective)

cycle of professional and practical training

(cycle of disciplines according to the curriculum)

 

The subject of the discipline

The subject of the discipline is the state and trends of implementation and use of digital technologies and computer programs for accounting and taxation, preparation and submission of financial and tax reporting at domestic enterprises, as well as foreign experience in accounting and taxation with specialized software.

 

The purpose of the discipline

The purpose of the discipline “Digital technologies in accounting and taxation” is to acquire fundamental theoretical knowledge and the formation of practical skills in the application of digital technologies in accounting and taxation, as well as opportunities to use specialized accounting systems and computer programs to ensure accounting and taxation, compilation and submission various types of reporting by enterprises, institutions and organizations in Ukraine.

 

The main tasks

In the process of studying the discipline “Digital technologies in accounting and taxation” students are given the following tasks:

– study of practical bases of digitalization of the account;

– obtaining theoretical knowledge on the use of specialized computer programs in the field of accounting and taxation;

– mastering the procedures for compiling and displaying accounting documents in various accounting computer programs;

– acquisition of practical skills in accounting and taxation using modern digital technologies;

– Acquisition of practical skills of formation and submission of financial and tax reporting by enterprises, institutions and organizations with the help of specialized accounting computer programs.

 

The place of the discipline in the structural and logical scheme

Discipline “Digital technologies in accounting and taxation” is studied by students after studying: such disciplines as “Information systems and technologies in accounting and taxation”, “Accounting (general theory)”, “Financial accounting”, “Accounting and taxation by type of activity” , “Accounting in small enterprises”, “Accounting in the economy”, “Accounting in the public sector of the economy”, “Organization of accounting and taxation”, “Tax system”, “Management accounting”, “Reporting of enterprises”.

 

Requirements for competencies, knowledge and skills:

As a result of studying the discipline “Digital technologies in accounting and taxation” the student must be formed the following competencies:

general:

ability to act socially responsibly and consciously;
ability to conduct research at the appropriate level;
ability to learn and master modern knowledge;
ability to abstract thinking, analysis and synthesis;
ability to work in a team or independently;
ability to be critical and self-critical;
knowledge and understanding of the subject area and understanding of professional activity, etc.
special:

demonstrate 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;
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.
a) know:

– economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems;

– basic concepts, principles and stages of building information systems;

– legislative and regulatory acts on accounting and reporting, as well as those regulating the functioning of the accounting system of Ukraine as a whole;

– the place and importance of accounting and analytical systems in information support

users of accounting and analytical information in solving problems of enterprises;

– methods of object analysis for building an information system;

– features of the practice of accounting in terms of automation;

– the order of registration of operations with documents on sections of the account, technology of processing of the accounting information by the enterprises in the conditions of use of information systems and technologies;

– the order of organization and maintenance of accounting and taxation using application solutions and specialized computer programs: IT-Enterprise, Parus-Enterprise, Accent-accounting, Best Report Plus, ME Dok, BAS Accounting;

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

b) be able to:

– use specialized computer programs to solve problems of accounting and taxation;

– distinguish between types of digital technologies and the principles of their implementation in enterprises;

– navigate and use specialized accounting computer programs to organize accounting and tax work at the enterprise;

– carry out accounting procedures with the use of specialized accounting computer programs and digital technologies;

– set requirements for the information system of the enterprise / institution;

– draw up primary, consolidated documents, independently carry out their accounting processing, entries in the accounting registers of synthetic and analytical accounting of enterprises;

– have the skills to reflect the facts of economic activity in the system of accounting accounts and in reporting using application solutions and specialized computer programs: IT-Enterprise, Parus-Enterprise, Accent-accounting, Best Report Plus, ME Dok, BAS Accounting ;

– determine the economic efficiency of the implementation of computerized accounting software in the enterprise;

– to analyze the development of accounting systems, models and methods in order to justify the feasibility of their introduction in budgetary institutions;

– to introduce at the enterprises the newest methodology of accounting, the reporting according to requirements of market economy;

– apply ethical principles in the performance of professional duties;

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

 

The content of the discipline by topic

 

Topic 1. General concepts of digital technologies in accounting and taxation, the need for their implementation and application
Topic 2. Basics and functionality of the IT-Enterprise program. Accounting
Topic 3. Fundamentals of work and functionality of the program SAIL-Enterprise
Topic 4. Fundamentals of work and functionality of the program Accent-accounting
Topic 5. Basics and functionality of the program Best Report Plus
Topic 6. Fundamentals of work and functionality of the program ME Doc
Topic 7. Fundamentals of work and functionality of the program BAS Accounting
Topic 8. Digital technologies in accounting and taxation of budgetary institutions

Recommended Literature

  • Бенько М.М. Інформаційні системи і технології в бухгалтерському обліку: [монографія]. К. : Київ. нац. торг.-екон. ун-т, 2010. 336 с.
  • Долбнєва Д.В., Романів Є.М. Основи роботи і функціональні можливості системи IT-Enterprise з ведення обліку, звітності та оподаткування: [навчально-методичний посібник]. Л.: «Ліга-Прес», 2019. 149 с.
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  • Івахненков С.В. Інформаційні технології в організації бухгалтерського обліку і аудиту : [навч. посіб.]. К. : Знання-Прес, 2003. 349 с.
  • Інструкція з експлуатації програмного комплексу «Бест Звіт Плюс» (Версія 8.94). К. : 2005. 232 с.
  • Каталог проектних рішень групи компаній Парус. К. : 2008. 33 с.
  • Клименко О.В. Інформаційні системи і технології в обліку : [навч. посіб. для студ. вищ. навч. закл.]. К. : Центр учб. л-ри, 2008. 320 с.
  • Компютерна програма М.Е.Док : [посібник користувача]. URL: https://www.slideshare.net/softcomgroup/medoc-81661894
  • Конопля В. М. Програмний комплекс «Бест Звіт Плюс» (Версія 8.16.000) : керівництво з експлуатації / В. М. Конопля. К. : 2009. 24 с.
  • Конфігурація BAS Бухгалтерія. Редакція 2.1. Посібник з ведення обліку. URL: https://its.1c.ua/db/basaccua.
  • Парус-Підприємство 7 : система керування для малого та середнього бізнесу. К. : 2010. 12 с.
  • Рішення групи компаній «Парус» для великих підприємств. К. : 2010. 16 с.
  • Рогач І.Ф., Сендзюк М.А., Антонюк В.А. Інформаційні системи у фінансово-кредитних установах : [навч.-метод. посіб.]. К. : КНЕУ, 2001. 239 с.
  • Шквір В.Д., Загородній А.Г., Височан О.С. Інформаційні системи і технології в обліку та аудиті : [підручник: друге видання, доопрацьоване і доповнене]. Л.: Видавництво Львівської політехніки, 2013. 400 с.
  • Бухгалтер 911 – портал для бухгалтера [Електронний ресурс] – Режим доступу: http://buhgalter911.com
  • Все про бухгалтерський облік [Електронний ресурс] – Режим доступу: www.vobu.com.ua
  • Національна бібліотека України імені В. І. Вернадського [Електронний ресурс] – Режим доступу: www.nbuv.gov.ua
  • Офіційний портал Верховної Ради України [Електронний ресурс] – Режим доступу: www.zakon.rada.gov.ua
  • Огляд можливостей роботи програми «IT-Enterprise. Бухгалтерія» https://www.youtube.com/watch?v=dbVJR4KhYhA
  • MASTER:Бухгалтерія для бюджетних установ [Електронний ресурс] – Режим доступу: https://news.dtkt.ua/debet-kredit/partner-news/47018
  • М.Е.Doc — мій електронний документ [Електронний ресурс] – Режим доступу: https://www.vostok.dp.ua/ukr/infa1/program/m_e_doc/
  • Сторінка програми «Акцент-бухгалтерія» [Електронний ресурс] – Режим доступу: http://www.accent6.com/.
  • Сторінка програми «Парус-Підприємство 7» [Електронний ресурс] – Режим доступу: http://parus.ua/ru/140/.
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  • Сторінка програми «Бест Звіт Плюс» [Електронний ресурс] – Режим доступу: http://kraft.net.ua/Reports/BestZvit/BestPlus.

Curriculum

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