Major: Finance, Banking and Insurance
Code of subject: 7.072.02.E.026
Lecturer: Yaroshevych N.B.
Semester: 2 семестр
Mode of study: денна
Завдання: Studying the discipline involves the formation of the following competencies: general competences - the ability to act on the basis of ethical considerations (motives) special competences: - the ability to apply management skills in the field of finance, banking and insurance. - the ability to develop technical tasks for the design of information systems in the field of finance, banking and insurance. - the ability to analyze financial and tax policy at the micro- and macro-level and justify directions for their improvement - SC11. Ability to analyze financial and tax policy. - ability to carry out tax administration and tax planning based on budget classification, tax calendar. - the ability to forecast future needs in financial resources at the level of the public sector of the economy and monitor compliance with budgetary discipline
Learning outcomes: The results of the training are the acquisition of conceptual knowledge in the field of public finance (system of operational budget management; budget accounting and reporting, budget execution mechanism; budget control methods), including trends and directions of improving financial and tax policy, and the ability to act ethical considerations (motives), to solve ethical dilemmas based on the rule of law, ethical principles and universal values. - know: the architecture of information systems in the field of public finance; system of analysis of financial and tax policy at the macro level, directions for their improvement; system of tax administration and tax planning based on budget classification, tax calendar; a system for forecasting future needs for financial resources at the level of the public sector of the economy and a system for monitoring compliance with budgetary discipline; - be able to: carry out general, financial, tax, operational due diligence in the activities of financial and non-financial corporations; to use information systems of state financial bodies, electronic systems of bank information transfer; to solve complex unforeseen tasks and problems in specialized areas of professional activity, which involves the collection and interpretation of information (data), the choice of methods and tools, the use of innovative approaches; effectively form a communication strategy. As a result of studying the discipline, the student should be able to demonstrate the following program learning outcomes: - solve ethical dilemmas based on legal norms, ethical principles and universal human values - justify directions for improving the financial and tax policy of the state, financial and non-financial corporations - to carry out general, financial, tax, operational due diligence within the framework of the activities of financial and non-financial corporations - use information systems of state financial bodies and corporate information systems, electronic systems for transferring banking information, interbank and other payment systems
Required prior and related subjects: - public finance – tax management – research methodology in finance
Summary of the subject: The discipline provides students with the opportunity to learn the theory and practice of state and local finance management; allows laying the scientific foundations and skills of professionally oriented research activity of future specialists, forms a complex of knowledge and skills regarding the organization and conduct of research in the budgetary sphere
Опис: 1. The essence and components of budget management. 2. State authority for operational budget management. 3. Budget planning. Budget process and budget regulations. 4. Implementation of the budget. Organization of the implementation of the revenue part of the budget 5. Organization, methods and types of budget financing. 6. Accounting for budget execution and reporting on budget execution. 7. Control over budget execution
Assessment methods and criteria: - Current control (40%) - examination control (60%) exam (written-oral form)
Критерії оцінювання результатів навчання: Current control (20%) involves test and oral components, performance of individual research tasks (14%), performance of educational cases (6%) in practical classes. Examination control involves a written component (50%) and an oral component (10%).
Порядок та критерії виставляння балів та оцінок: Current control is carried out twice during the semester. The first current control (10% of points) covers 1-4 topics of the academic discipline; the second current control (10% of points) covers 5-7 topics of the academic discipline. The tasks of the current and examination controls contain tests of the 1st level of complexity (covering the text material of the academic discipline, involving the choice of one of 5 options for text answers) and tests of the 2nd level of complexity (covering the material of practical classes, involving the choice of one of 5 options of numerical answers)
Recommended books: 1. Kachula S. V., Lysyak L. V., Dobrovolska O.V. (2022) Byudzhetnyy menedzhment: navchalnyy posibnyk v skhemakh i tablytsyakh [Budget management: study guide in diagrams and tables]. Dnipro: Monolyt, 200 р. [in Ukrainian] 2. Bilyk O. I., Khim M. K (2021). Byudzhetnyy menedzhment. Navchalnyy posibnyk [Budget Management. Tutorial]. Lviv Polytechnic Publishing House, 340 р. [in Ukrainian] 3. Alyeksyeyev I. V., Yaroshevych N. B., Kondrat I. Yu., Lyvdar M. V..(2019) Byudzhetna systema: pidruchnyk [Budget system: textbook]. Lviv Polytechnic Publishing House, 400 р. [in Ukrainian] 4. Yaroshevych N.B., Kondrat I.Yu., Yakymiv A.I. (2019) Byudzhetna systema: Praktykum: Navchalnyy posibnyk [Budget system: Workshop: Study guide] Lviv. Novyy Svit-2000, 400 р. [in Ukrainian] 5. Pikhotska O. M., Furdychko L. Ye., Synyutka N. H. (2019) Byudzhetna systema: navchalnyy posibnyk [The budget system: a study guide] Lviv: TNEU. 328 р. [in Ukrainian]
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with disabilities to obtain higher education. Inclusive educational services are provided by the Service of accessibility to learning opportunities "Without restrictions", the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education.
Академічна доброчесність: The policy regarding the academic integrity of participants in the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on Academic Integrity at the Lviv Polytechnic National University