Fundamentals of economic control

Type: For the student's choice

Department: department of accounting, analysis and control




SemesterAmount of hoursLecturerGroup(s)
732Professor Romaniv Y. M.УФО-41с


SemesterAmount of hoursGroupTeacher(s)
716УФО-41сAssociate Professor Pryimak S. V.

Course description


Fundamentals of economic control

(name of academic discipline)

Elective discipline

(normative / selective)

Specialization “Accounting, analysis and financial investigations”

(cycle of disciplines according to the curriculum)


The subject of the discipline

Financial and economic activities of business entities.


The purpose of the discipline

Formation of a system of knowledge and practical skills of application in future practical work of modern forms and methods of control for prevention and elimination of violations and shortcomings, identification of reserves of effective use of the fixed resources; provide the necessary theoretical knowledge and practical skills in control and audit.


The main tasks

determination of the essence of economic control, disclosure of its object, subject and method;
disclosure of the basic concepts and provisions of control and audit, on which the subject “Fundamentals of economic control” is based;
coverage of organizational forms and methods of audit and control;
disclosure of tasks, sources and procedure for conducting inspections of certain aspects of financial and economic activities of the enterprise.



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

The discipline “Fundamentals of Economic Control” is an elective discipline for bachelors. It is based on the knowledge formed in the study of such disciplines as “Accounting (general theory)”, “Financial Accounting”, “Accounting in the economy”, “Accounting in the public sector” and others.


Requirements for competencies, knowledge and skills

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


ZK2. Ability to work in a team and establish interpersonal interactions in order to effectively solve tasks.

ZK3. Ability to analyze and evaluate socio-economic processes and phenomena in the social environment and professional activities.

ZK6. Ability to make informed management decisions.

ZK7. Ability to identify, pose and solve problems.

ZK9. Ability to communicate with non-specialists in their field.

ЗК10. Ability to apply knowledge in practical situations.

ЗК15. Ability to evaluate and ensure the quality of work performed.


FC7. Read normative and reference documentation, accounting, financial and statistical reports, business plans.

FC10. Make a schedule for a state audit or financial investigation. Skillfully apply the procedures of control and verification work.

FC11. Competently, concisely and clearly draw up an act on the results of the control of the tasks before the accountant, the court or the police. To make documented and legally substantiated conclusions on the results of the control on certain issues of financial and economic activity of the enterprise, organization or institution.


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

a) know:

essence, significance and tasks of economic control;
types of control and inspections;
subject and objects of control;
organization of the control and audit process;
general scientific and specific methods, techniques and control procedures;
methods and practice of control of operations with funds, non-current and current assets, calculations, income and expenses, financial results, the state of accounting and reporting;
requirements for working and final control documents and the procedure for registration of control results.

b) be able to:

apply control and audit procedures and techniques during the inspection of primary documents, reports of materially responsible persons, financial statements;
apply the methodology of document research;
to acquire skills in drawing up control documents;
develop plans and programs for various forms of control;
to compile working and final documents based on the results of control;
make legally sound management decisions based on the results of control.


Program learning outcomes

PRN 1. Ability to use professional knowledge and practical skills in professional disciplines in accounting, analysis and auditing of business entities and the public sector of the economy.

PRN 6. Ability to apply knowledge of theoretical, organizational and regulatory principles of tax legislation, as well as skills of control and verification work of control bodies in order to make effective management decisions.

PRN 12. Possession of skills of written and oral presentation of results of own work, scientific and practical material.

PRN 13. Be able to apply information and innovative technologies in professional and scientific activities.


The content of the discipline by topic

Topic 1. Economic control, its subject and method.

Topic 2. Control and audit process, its organization.

Topic 3. Inventory of assets and liabilities.

Topic 4 Features of control of transactions with funds.

Topic 5. Inspection of tangible assets and fixed assets.

Topic 6. Checking the production activities of the enterprise.

Topic 7. Verification of calculations, income and financial results.

Topic 8. Checking the status of accounting and reliability of reporting.

Topic 9. Registration of control results.

Recommended Literature

  1. Бюджетний кодекс України від 08.07.2010 р. № 2456-V
  2. Господарський кодекс України від 16.01.2003 р. № 436–I
  3. Податковий кодекс України від 02.12.2010 г. № 2755-VI.
  4. Кодекс України про адміністративні порушення від 07.12.1984 р. № 8073-X.
  5. Закон України “Про бухгалтерський облік та фінансову звітність в Україні” від 16 липня 1999 р. № 996 – XIV (зі змінами і доповненнями).
  6. Закон України „Про внесення змін до Закону України “Про бухгалтерський облік та фінансову звітність в Україні” щодо удосконалення деяких положень” від 05.10.2017 р. № 2164 -VIII.
  7. Закон України «Про основні засади здійснення державного фінансового контролю в Україні» від 01.1993 р. № 2939-XII.
  8. Закон України „Про аудит фінансової звітності та аудиторську діяльність” від 21.12.2017 р. № 2258 – VIІІ.
  9. Національне Положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності»: Затв. наказом Міністерства фінансів України від 07 лютого 2013 р. № 73.
  10. Положення (стандарт) бухгалтерського обліку № 25 „Звіт суб’єкта малого підприємництва”: Затв. наказом Міністерства фінансів України від 25 лютого 2000 р. № 39.
  11. Наказ Міністерства фінансів України “Про затвердження Положення про інвентаризацію активів та зобов’язань” від 02.09.2014р. № 879.
  12.  Положення про ведення касових операцій в національній валюті в Україні: Постанова Правління НБУ від 29.12.2017 р.  № 148 (зі змінами і доповненнями).  //
  13.  Живко З. Б. Організація перевірок фінансово-господарської діяльності : підручник / З. Б. Живко, І. О. Ревак, М. О. Живко, С. І. Мельник, Л. М. Плахотнюк. – Львів : ЛьвДУВС, 2011. – 548 с.
  14.  Романів Є.М., Приймак С.В. Контроль і ревізія діяльності суб’єктів підприємництва: [Навчальний посібник].  – Львів: Ліга-Прес, 2016. – 444 с.




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