Financial Accounting and Statements

Major: Finance, Banking and Insurance
Code of subject: 6.072.10.E.049
Credits: 5.00
Lecturer: PhD in Economics, Senior Lecturer Hembarska N.Ye.
Semester: 5 семестр
Mode of study: денна
Мета вивчення дисципліни: Training of specialists with a high level of qualification in the field of enterprise financial management, which will provide them with competitive advantages in employment both within Ukraine and in other countries, due to the formation of students' basic theoretical knowledge about the organization of financial accounting at the enterprise, and the formation of appropriate practical skills with compilation of financial reporting forms.
Завдання: The study of an educational discipline involves the formation of competencies in students of education: integral: the ability to solve complex specialized tasks and practical problems in the course of professional activity in the field of finance, banking and insurance or in the process of learning, which involves the application of certain methods and provisions of financial science and is characterized by the uncertainty of conditions and the need to take into account the complex requirements of the implementation of professional and educational activity. general: ZK02. Ability to apply knowledge in practical situations. ZK03. Ability to plan and manage time. ZK04. Ability to communicate in a foreign language. ZK08. Ability to search, process and analyze information from various sources. ZK12 Ability to work autonomously. professional (special): SK05. Ability to apply knowledge of legislation in the field of monetary, fiscal and financial market regulation. SK06. Ability to use modern information and software for obtaining and processing data in the field of finance, banking and insurance. SK07. Ability to compile and analyze financial statements. SK08. Ability to perform control functions in the field of finance, banking and insurance. SK10. Ability to determine, justify and take responsibility for professional decisions. SK14. The ability to have a holistic view of the relationship, mutual influence and interdependence of indicators of the financial condition of business entities and organizations operating in modern market conditions.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: Knowledge: ЗН01. Conceptual knowledge acquired in the process of study and professional activity, including certain knowledge of modern achievements. ЗН02. Critical understanding of basic theories, principles, methods and concepts in education and professional activity. Skills: UM01. Solving complex, unpredictable tasks and problems in specialized areas of professional activity and/or training, which involves the collection and interpretation of information (data), the selection of methods and tools, and the use of innovative approaches. Communications: K01. Conveying to specialists and non-specialists information, ideas, problems, solutions and own experience in the field of professional activity. K02. Ability to effectively form a communication strategy. Autonomy and responsibility: AB01. Management of complex actions or projects, responsibility for decision-making in unpredictable conditions. AB02. Responsibility for the professional development of individuals and/or groups of individuals. AB03. Ability to further study with a high level of autonomy
Required prior and related subjects: - prerequisites: Accounting, Finance, money and credit; - requisites: Tax system
Summary of the subject: The discipline is aimed at studying the peculiarities of financial accounting on the basis of the current legislative and regulatory framework and the skills of forming financial reporting forms.
Опис: Theoretical foundations of accounting (financial) accounting. Formation and accounting of own capital and provision of obligations. Accounting of cash, settlements and other assets. Accounting of non-current assets. Inventory accounting. Accounting of finished products, semi-finished products, goods and their sale. Accounting for long-term and current liabilities. Accounting for work, its payment and social insurance. Formation and accounting of costs. Accounting of income (losses) and financial results of the enterprise. Financial reporting, composition, compilation method. Financial report of a small business entity.
Assessment methods and criteria: - current control (35 points) - control measure (65 points)
Критерії оцінювання результатів навчання: - current control (30 points) - control measure (exam - 70 points, written component - 55 points, oral - 15)
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied in their interrelationship and development, clearly, succinctly, logically, consistently answer the questions, the ability to apply theoretical provisions when solving practical problems; 87–71 points – (“good”) is awarded for a generally correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions when solving practical tasks; 70 – 50 points – (“satisfactory”) awarded for weak knowledge of the component’s educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for weak application of theoretical provisions when solving practical problems; 49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions when solving practical problems; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions
Recommended books: 1. Про бухгалтерський облік та фінансову звітність в Україні: Закон України від 16.07.1999р., №996-ХІV з наступними змінами і доповненнями. 2. Положення (стандарти) бухгалтерського обліку №6-34. 3. План рахунків бухгалтерського обліку активів, капіталу, зобов’язань і господарських операцій підприємств і організацій, затверджений Наказом Міністерства фінансів України від 30.11.99р. №291. 4. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності», затвердженим наказом Міністерства фінансів України від 07 лютого 2013 року № 73, зареєстрованим у Міністерстві юстиції України 28 лютого 2013 року за № 336/22868 (у редакції наказу Міністерства фінансів України від 24 січня 2011 року № 25(із змінами). 5. Національне положенням (стандартом) бухгалтерського обліку 25 "Спрощена фінансова звітність», затвердженим наказом Міністерства фінансів України від 25 лютого 2000 року № 39, зареєстрованим у Міністерстві юстиції України 15 березня 2000 року за № 161/4382 (у редакції наказу Міністерства фінансів України 24.01.2011 № 25) 24 6. Атамас П.Й. Фінансовий облік: навчальний посібник / О.О. Лисиченко, П.Й. Атамас, О.П. Атамас. – К. : Центр навчальної літератури, 2019. – 356 с. 7. Верига Ю.А. Фінансовий облік: навч. посіб. / Ю.А. Верига, Т.В. Гладких, М.М. Орищенко. – К. : Центр навчальної і практичної літератури, 2019. – 438 с. 8. Лень В.С. Звітність підприємства : підручник / В.С. Лень, В.В. Гливенко. – [2-ге вид.]. – К. : Каравела, 2019. – 676 с. 9. Гудзь Н.В. Бухгалтерський облік : навч. посіб. / Н.В. Гудзь, П.В. Денчук, Р.В. Романів. – [2-ге вид., перероб і доп.]. – К. : Центр навчальної літератури, 2019. – 424 с. 10. Фінансовий облік 1: підручник / Я.П. Іщенко, О.А. Подолянчук,. Н.І. Коваль. Вінниця: Видавництво ФОП Кушнір Ю. В. 2020. – 496 с.
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