Accounting and Reporting of Individual Entrepreneurs
Code of subject: 6.000.00.M.018G
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Natalia Mykolaivna
Semester: 3 семестр
Mode of study: денна
Завдання: - ability to abstract thinking, analysis and synthesis - the ability to work autonomously - knowledge and understanding of the subject area and understanding of professional activity - skills in using modern information systems and communication technologies - perform accounting procedures using specialized information systems and computer technologies. - the ability to solve typical problems and solve practical problems in commercial activities to make management decisions - apply knowledge of law and tax legislation in the practical activities of business entities - create and submit tax reporting to users
Learning outcomes: Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of economic entities. Define the essence of the objects of accounting, taxation and understand their role and place in the economic activity of natural persons-entrepreneurs. Understand the peculiarities of the practice of accounting and taxation of natural persons-entrepreneurs. Search for information in various sources to solve problems of accounting and taxation, systematize and analyze it, demonstrating an understanding of the impact of accounting quality on the formation of reliable reporting as a basis for management decisions. Be able to form tax returns of individual entrepreneurs and correctly interpret the information obtained to make management decisions.
Required prior and related subjects: - microeconomics - business analysis
Summary of the subject: The course begins with consideration of the procedure for registration by an entrepreneur, filling out the necessary documents for this and choosing a taxation system taking into account limiting factors. The incomes of individual entrepreneurs are taxed either by the personal income tax on the general taxation system, or by a single tax on the simplified taxation system. In addition to the basic principles of taxation with the specified taxes, attention is drawn to primary documents, which are sources of information for tax calculations, and are the object of inspection by supervisory authorities. Completing and submitting tax returns is also considered
Опис: The procedure for registering a natural person-entrepreneur and choosing a taxation system (The procedure for registering a natural person-entrepreneur. Factors affecting the choice of a taxation system). Accounting on a simplified taxation system (Primary documents drawn up by entrepreneurs and received from counterparties. Summarization of information from primary documents and calculation of a single tax.) Accounting on the general taxation system (Primary documents drawn up by entrepreneurs and received from counterparties. Generalization of information from primary documents and calculation of personal income tax and military levy) Accounting aspects of settlements with employees (Documentation when hiring employees. Calculation of wages for employees.) Non-cash and cash settlements with individual entrepreneurs (Operations on a bank current account. Cash settlements and use of the registrar of settlement transactions) Procedure for calculating and paying taxes, forming and submitting reports by natural persons-entrepreneurs (Terms for payment of taxes and their calculation. Procedure for drawing up and submitting reports by natural persons-entrepreneurs.) Electronic document flow, reporting and tax payment control (Taxpayer's electronic cabinet. Software products for electronic document flow and reporting)
Assessment methods and criteria: Current control (100%): oral survey, work in practical classes, performance and defense of control work, credit test control
Критерії оцінювання результатів навчання: oral survey - 10 work in practical classes - 10 execution and protection of control work - 20 credit test control – 60
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, and 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, a violation of the sequence of presentation, or weak application of theoretical provisions when solving practical problems; 49-26 points - ("not certified" with the possibility of retaking the semester control) are 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) are 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, and ignorance of the main fundamental provisions.
Recommended books: 1. Oblik u FOP [Elektronnyi resurs]. – Rezhym dostupu: https://i.factor.ua/ukr/books/327/ 2. Yak vidkryty FOP v Ukraini: pokrokova instruktsiia [Elektronnyi resurs]. – Rezhym dostupu: https://www.032.ua/helper/608 3. Podatkovyi kodeks Ukrainy [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua/laws/show/2755-17 1. Oblik i zvitnist fizychnykh osib-pidpryiemtsiv: konspekt lektsii dlia studentiv pershoho (bakalavrskoho) rivnia vyshchoi osvity ekonomichnykh ta neekonomichnykh spetsialnostei / Ukl.: N.M. Voskalo – Lviv: (rukopys), 2022 r. 2. Oblik i zvitnist fizychnykh osib-pidpryiemtsiv: Metodychni rekomendatsii dlia samostiinoi roboty dlia studentiv ekonomichnykh ta neekonomichnykh spetsialnostei / Ukl.: N.M. Voskalo – Lviv: (rukopys), 2022 r. 3. Oblik i zvitnist fizychnykh osib-pidpryiemtsiv: Metodychni rekomendatsii do praktychnykh zaniat dlia studentiv ekonomichnykh ta neekonomichnykh spetsialnostei / Ukl.: N.M. Voskalo ? Lviv: (rukopys), 2022 r. 4. Oblik i zvitnist fizychnykh osib-pidpryiemtsiv: Metodychni vkazivky do vykonannia kontrolnoi roboty dlia studentiv dennoi formy navchannia ekonomichnykh ta neekonomichnykh spetsialnostei / Ukl.: N.M. Voskalo – Lviv: (rukopys), 2022 r. 5. Elektronnyi navchalno-metodychnyi kompleks «Oblik i zvitnist fizychnykh osib-pidpryiemtsiv» [Elektronnyi resurs] / N.M. Voskalo. – Rezhym dostupu: https://vns.lpnu.ua/course/view.php?id=12638 (sertyfikat № 04745, reiestratsiinyi nomer E41-237-1044/2022 vid 26.05.2022 r.).
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 through 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 education 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. Contact at: St. Karpinsky, 2/4, 1st floor, room 112 E-mail: firstname.lastname@example.org Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy regarding the academic integrity of the participants of 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" (approved by the academic council of the university on June 20, 2017, protocol No. 35).