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Subject of the Academic Discipline

Theoretical foundations, practical aspects, and methodology of preparing, approving, and submitting enterprise reports.

Purpose of the Academic Discipline

Formation of a system of theoretical and practical knowledge on the methodology and techniques of preparing financial, tax, statistical, special, and other reports, as required by national legislation and International Financial Reporting Standards (IFRS), as well as the ability to use reports for substantiating managerial decisions.

Main Objectives

During the study of the discipline, students are expected to:

• Study the main legislative and regulatory documents governing the process of forming and submitting enterprise reports.
• Learn the content, structure, and procedure for preparing all forms of reports submitted by enterprises to specific users.
• Understand the economic essence of reporting indicators, their place, and role in evaluating enterprise activities.
• Develop skills in completing various types of reports, ensuring the accuracy of the data, and using them for making appropriate managerial decisions.

Place of the Discipline in the Structure of Bachelor’s/Master’s Training

The academic discipline “Enterprise Reporting” is a core component of bachelor’s training in accounting and taxation. The study of the discipline is based on knowledge acquired from subjects such as “Microeconomics,” “Accounting,” “Economics and Finance of Business Entities,” “Statistics,” “Taxation,” “Financial Accounting,” “Audit,” and “Managerial Accounting.”

Competencies, Knowledge, and Skills Requirements

Upon completion of this course, students should develop the following competencies:

General Competencies

• GC01. Ability to learn and master modern knowledge.
• GC02. Ability for abstract thinking, analysis, and synthesis.
• GC08. Knowledge and understanding of the subject area and professional activity.
• GC09. Ability to communicate in the state language both orally and in writing.
• GC11. Skills in using modern information systems and communication technologies.
• GC13. Ability to conduct research at an appropriate level.

Specialized Competencies

• SC02. Use mathematical tools to study socio-economic processes, solve applied tasks in accounting, analysis, control, auditing, and taxation.
• SC03. Ability to reflect information about business transactions of enterprises in financial and managerial accounting, systematize and summarize it in reporting, and interpret it to meet the informational needs of decision-makers.
• SC04. Apply knowledge of law and tax legislation in the practical activities of business entities.
• SC06. Carry out accounting procedures using information systems and computer technologies.
• SC08. Identify and assess risks related to achieving managerial goals, non-compliance with legislation and regulatory requirements, reporting inaccuracies, and efficient resource utilization.

Knowledge and Skills Acquired

By the end of the course, a student should:

Know:

• The main legislative and regulatory documents governing the formation and submission of enterprise reports.
• The content, structure, and procedure for preparing financial reports.
• The economic essence of financial reporting indicators and their role in evaluating enterprise performance.
• The procedures for correcting errors and making changes in financial reports.
• The types, formation procedures, and submission of statistical and special reports.

Be able to:

• Demonstrate basic knowledge and understanding of economic categories embedded in reporting indicators.
• Prepare the necessary accounting and analytical information for reporting.
• Form and analyze financial, managerial, tax, and statistical reports of enterprises and interpret the obtained information for decision-making.
• Competently apply acquired knowledge in practical professional activities.

Learning Outcomes

• LO04. Form and analyze financial, managerial, tax, and statistical reports of enterprises and correctly interpret the obtained information for managerial decision-making.
• LO07. Understand the functioning mechanisms of the budgetary and tax system of Ukraine and consider their specifics when organizing accounting, selecting a taxation system, and preparing reports for enterprises.
• LO12. Apply specialized information systems and computer technologies for accounting, analysis, control, auditing, and taxation.
• LO21. Understand the professional activity requirements dictated by the need to ensure sustainable development of Ukraine and strengthen it as a democratic, social, and legal state.

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