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Subject of the Academic Discipline

The subject of study in the academic discipline “Introduction to the Profession” (training course) is the organization of the educational process for training specialists in accounting and taxation.

Purpose of the Academic Discipline

The purpose of studying this discipline is to develop systematic knowledge in accounting, analysis, and control among future specialists to familiarize students with the specifics of their future profession.

Main Objectives

The main objectives of the “Introduction to the Profession” (training course) are:

• Understanding the general concept of accounting, its role, and importance in the system of economic relations.
• Familiarization with the rights, responsibilities, and liabilities of officials engaged in accounting.
• Understanding the basic requirements for organizing accounting at an enterprise.
• Introduction to the fundamentals of auditing procedures.
• Understanding the organization of state tax control in Ukraine.
• Acquaintance with the principles of financial investigations.

Place of the Discipline in the Curriculum Structure

The “Introduction to the Profession” (training course) is intended for first-year students, providing them with fundamental knowledge about the profession of an accountant and covering general issues related to scientific organization of labor and learning. This discipline is closely related to other subjects such as “History of Accounting,” “Accounting,” “Audit,”“Fundamentals of Taxation,” “Taxation,” “Economic Analysis,” and others.

Competencies, Knowledge, and Skills Requirements

Upon completing the course, students should develop the following competencies:

General Competencies

• GC01. Ability to learn and acquire modern knowledge.
• GC02. Ability for abstract thinking, analysis, and synthesis.
• GC03, GC04. Ability to work in a team or autonomously.
• GC07. Ability to be critical and self-critical.
• GC08. Knowledge and understanding of the subject area and professional activity, among others.

Special (Professional) Competencies

• SC08. Ability to identify and assess risks related to the achievement of management goals, compliance with laws and regulations, reliability of reporting, and safeguarding of enterprise resources.
• SC10. Ability to apply ethical principles while performing professional duties.
• SC11. Understanding the professional requirements necessary for ensuring Ukraine’s sustainable development as a democratic, social, and legal state.

Learning Outcomes

• LO02. Understanding the role and significance of accounting, analytical, control, tax, and statistical systems in providing users with accounting and analytical information for addressing social, economic, and environmental responsibilities of enterprises.
• LO03. Identifying the essence of accounting, analysis, control, audit, and taxation objects and understanding their role in business activities.
• LO20. Performing professional functions with due regard to social responsibility, labor discipline, time planning, and management.
• LO21. Understanding the professional activity requirements necessary for Ukraine’s sustainable development as a democratic, social, and legal state.

Expected Knowledge and Skills

Knowledge:

Graduates should:

• Understand economic categories, laws, and cause-effect relationships in different economic systems.
• Comprehend the role and significance of accounting, analytical, control, tax, and statistical systems.
• Be familiar with the key provisions of international educational standards for professional accountants.
• Understand the main requirements for training specialists in “Accounting and Taxation.”
• Know the rights, responsibilities, and liabilities of accountants.
• Be aware of professional accounting and auditing organizations.
• Understand the formation of professional ethics for accountants.
• Have knowledge of the historical development of accounting.
• Be familiar with the practice of accounting, analysis, control, auditing, and taxation for enterprises of different ownership forms and economic activities.
• Know the regulatory framework governing accounting in Ukraine.

Skills:

Graduates should be able to:

• Apply knowledge of international educational standards for professional accountants.
• Differentiate between accounting professions based on qualification characteristics.
• Prepare resumes effectively.
• Utilize career planning knowledge in practice.
• Understand the functioning of enterprises in modern economic conditions and demonstrate awareness of their market positioning.

Course Content by Topics

1. Modern Accounting and Taxation Specialist: Formation and Career Prospects
2. International Educational Standards for Professional Accountants and Professional Development
3. Legislation of Ukraine on Accounting, Auditing, and Taxation
4. Historical Aspects of the Emergence and Development of Accounting and Auditing
5. The Accounting Profession in Ukraine
6. Professional Ethics of Accountants and Auditors
7. Organization of State Tax Control and Establishment of the Bureau of Economic Security in Ukraine
8. Career Development and Job Search Process