Accounting and Taxation
8.071.00.01 Accounting and Taxation
Qualification awarded: Master of Accounting and Taxation
Entry year: 2021
Mode of study: full
Program duration: 1,5 years
Institute: Institute of Economics and Management
Number of credits: 90 credits ECTS
Level of qualification according to the National Qualification Framework and the European Qualifications Framework: NQF Level 7 (Second cycle of QF-EHEA / EQF Level 7)
Field(s) of study: Management and Administration
Specific admission requirements: none
Qualification requirements and regulations, including graduation requirements: Full implementation of the curriculum and defense of the thesis, passing the state exam.
Characteristics of the educational program: Students gain the necessary knowledge and skills to perform accounting and analytical functions in accounting, taxation, analysis and audit; ability to effectively solve complex problems in the field of accounting and taxation using modern technology and the latest techniques and formation of potential capacity of personal scientific and professional improvement within global trends in European and world values.
Educational and vocational training program is based on the common aspects and results of modern research in accounting, analysis, audit and taxation and focuses on current specialization with possible further professional and scientific career: Accounting and Audit in Business Administration, Accounting and Audit in Bank Management, Accounting and Audit of Budgetary Institutions, Taxation of Business Entities.
Special education and training in the field of accounting and taxation, with emphasis on the ability to carry out research and innovation.
Specialized training of specialists in "Accounting and Taxation" to solve application tasks and research activities in the field of subject knowledge.
Gained competence: - up-to-date knowledge about project, organizational, control, methodological, and technological functions, while performing such tasks as: determining enterprise’s accounting policy, organizing control and audit groups, designing the system of accounting workstations;
- basic knowledge about work planning of an accounting department or an audit firm, determining their structure and the number of employees;
- knowledge about internal business control and fulfilment of analytical functions in enterprise's activities;
- basic knowledge about the division of functional duties among accounting department specialists;
- knowledge about design and development of management information systems;
- basic understanding of how to organize accounting, financial reporting and internal economic control;
- understanding of how to organize the operation of a particular department, introduction of advanced forms and methods of accounting;
- basic knowledge of fulfilling of analytical functions;
- ensuring accuracy and reliability of business transaction recording, planning document flow;
- knowledge about organizing the activity for the enterprise financial management, financial planning, tax payment, loans’ raising and repayment.
- ability to apply the methods of accounting for cash, payment transaction, property, plant and equipment, intangible assets and financial investments, liabilities and owners’ equity, costs of production, finished goods and their selling, accounting for international economic activity, funds and financial outcomes, privatization processes, etc.;
- ability to apply professional knowledge to calculate taxes, draw proper documentation, prepare financial reporting;
- plan audit, develop audit programs;
- perform an audit of business units and enterprise areas of business;
- prepare audit conclusion, provide consulting services, etc.;
- ability to apply knowledge and skills in developing preventive measures to ensure the retention of assets, rational and efficient use of material, labor and financial resources;
- ability to apply the methods of controlling and auditing, improving accounting and analytical work at an enterprise;
- ability to apply the methods of analysing the efficiency of fixed and current assets use, their performance in different activities of an enterprise.
- ability to use professional knowledge and practical skills in fundamental disciplines in accounting, economic analysis and audit;
- ability to use knowledge and skills to develop and implement enterprise accounting policy, prepare reports;
- ability to analyze efficiency of fixed and current assets use, performance in different areas of enterprise activities, to verify accounting and financial reporting reliability, efficiency of internal audit, retention and use of assets, to conduct the audit of enterprise's economic activities;
- ability to plan audit, make audit programs, perform audits of different objects and activity areas of an enterprise;
- ability to organize and provide consulting.
Academic mobility: Немає, проте мобільність заохочується та визнається згідно із процедурами ЄКТС.
Work placement(s): Predegree practice on the theme of Master's Thesis
Programme director: Supervisor of educational program – PhD in Economics, professor Zahorodniy Anatoliy Hryhorovych.
Occupational profiles of graduates: Job by speciality and qualification in the field of accounting and taxation. Jobs in the public and private sectors in various fields, including: chief accountant, chief auditor, chief financial officer, state tax inspector, analyst, auditor, lecturer of the university, researcher.
Access to further studies: Obtaining third (educational and scientific / educational and creative) level
Other program features: The program is implemented in Ukrainian and English.