Digitalization in accounting and taxation

Type: For the student's choice

Department: department of accounting, analysis and control

Curriculum

SemesterCreditsReporting
74Setoff

Lectures

SemesterAmount of hoursLecturerGroup(s)
716Dolbneva D. V.УФО-41с

Practical

SemesterAmount of hoursGroupTeacher(s)
732УФО-41сDolbneva D. V.

Course description

DIGITALIZATION IN ACCOUNTING AND TAXATION

(name of academic discipline)

selective discipline

(normative / selective)

cycle of humanitarian and socio-economic training

(cycle of disciplines according to the curriculum)

The subject of the discipline

Subject of the discipline: computer systems and technologies, possibilities of their use in accounting and taxation for digitalization of accounting and analytical functions.

 

The purpose of the discipline

The purpose of the discipline: the formation of students’ fundamental theoretical knowledge of the nature and feasibility of using computer systems and technologies in accounting and taxation, students gain practical skills on the operation and use of accounting information systems and computer programs for accounting, compilation and reporting in terms of digitalization of economic processes.

 

The main tasks

In the process of studying the discipline “Digitalization in Accounting and Taxation” students are given the following tasks:

– to reveal the essence and importance of digitalization in the field of accounting and taxation;

– to determine the main trends in the development of information technology and prospects for their application in the digitalization of business;

– to study the practical foundations of digitalization of accounting and taxation;

– to gain theoretical knowledge on the use of special computer programs for accounting and taxation, which are the most popular among Ukrainian businesses;

– to acquire practical skills of accounting in various computer programs;

– to acquire practical skills of forming and submitting tax returns with the help of special computer programs;

– to develop process thinking and the ability to use the process approach in the digitalization of accounting and analytical functions of a modern enterprise.

 

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

The discipline “Digitalization in Accounting and Taxation” is a selective discipline for bachelors majoring in 071 “Accounting and Taxation” and is related to the following disciplines: “Financial Accounting”, “Accounting and Taxation by Economic Activity”, “Information Systems and Technologies” in accounting and taxation “,” Analysis of economic activity “,” Audit “,” Accounting and reporting in taxation “,” Fundamentals of tax control “,” Fundamentals of forensics “,” Reporting of enterprises “and others.

 

Requirements for competencies, knowledge and skills:

As a result of studying the discipline “Digitalization in Accounting and Taxation” the student must have formed the following competencies:

general:

ability to act socially responsibly and consciously;
ability to learn and master modern knowledge;
ability to conduct research at the appropriate level;
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;
to study the trends of economic development with the help of tools of macro- and microeconomic analysis, to make generalizations regarding the assessment of the manifestation of certain phenomena that are inherent in the transformation processes in the economy;
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;
display information about business transactions of business entities in accounting, their systematization, generalization in reporting and interpretation to meet the information needs of decision makers

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

a) know:

– approaches to defining the concept of digitalization of accounting and taxation and its role in the digital economy;

– the state of the processes of digitalization of accounting and taxation in Ukraine;

– functionality and features of digitalization of accounting and taxation of business entities;

– key concepts and parameters of functioning of automated information systems in the conditions of digitalization of accounting and taxation;

– the place and importance of accounting and analytical systems in the information support of information users in solving problems of business entities;

– organizational and economic mechanism of digitalization of accounting and

taxation and evaluate the effectiveness of decision-making using special accounting computer programs;

– capabilities of automated accounting and taxation systems;

– basics of construction and organization of the accounting process with the use of digital technologies;

– the procedure for compiling various types and forms of reporting using various special computer programs;

– features of the functioning of enterprises in the digital environment and demonstrate an understanding of their market positioning;

– the main types of risk associated with the digitalization of accounting and taxation;

– the possibility of using the network for processing and transmission of accounting and analytical information.

b) be able to:

– apply the provisions of laws and regulations in the practice of enterprises in the digitalization of accounting and taxation;

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

– identify the characteristics of the digital economy;

– use application solutions and software products: Parus-Enterprise, “Accent-Accounting”, “Best Report Plus”, “Galaxy”, “MeDoc”, “IT-Enterprise Accounting”, “MASTER Accounting”, BAS Accounting;

– use the capabilities of computer accounting programs to optimize accounting and taxation in the enterprise;

– use the system of non-cash payments “Client of the bank – bank”;

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

– to analyze current trends in the software market for the purposes of digitalization of accounting and management;

– apply ethical principles in the performance of professional duties.

 

Program learning outcomes

– know the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems, as well as those that regulate the functioning of the accounting and analytical system of the country as a whole;

– 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;

– have the methodological tools for accounting and taxation of economic activity of enterprises in terms of digitalization of the economy;

– understand the peculiarities of the practice of accounting and taxation of enterprises of different forms of ownership, organizational and legal forms of management and types of economic activity using special computer programs;

– identify and assess the risks of economic activity of enterprises in the process of digitalization of accounting and taxation;

– use specialized information systems and computer technologies for accounting, analysis, control, audit and taxation;

– 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;

– to 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;

– perform professional functions taking into account the requirements of social responsibility, labor discipline, planning and time management;

– 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.

The content of the discipline by topic

Topic number Topic name
Topic 1. Digitalization of accounting and taxation in terms of digitalization of the economy
Topic 2. Process approach to the digitalization of accounting and taxation
Topic 3. Information systems and technologies in accounting and taxation, their role in the transition to a digital economy

Topic 4. BAS Accounting
Topic 5. Basics and functionality of the program “IT-Enterprise. Accounting »
Topic 6. Specialized computer programs to automate the formation and submission of tax returns
Topic 7. The role of global computer networks in accounting and taxation
Topic 8. Transformation of the role and purpose of the accountant in the context of digitalization

 

Recommended Literature

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  • Концепція розвитку цифрової економіки та суспільства України на 2018-2020 роки та затвердження плану заходів щодо її реалізації : Розпорядження Кабінету міністрів України від 17.01.2018 р. № 67-р URL: http://zakon.rada.gov.ua/laws/show/67-2018-р
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