Accounting and Reporting of Individual Entrepreneurs
Code of subject: 6.053.00.M.40
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Natalia Mykolaivna
Semester: 3 семестр
Mode of study: денна
Learning outcomes: As a result of studying the discipline, the student must be able to compile the documents required for registration by the entrepreneur, form the current primary accounting documents and keep records of activities, timely calculate and pay taxes, form and submit reports.
Required prior and related subjects: - microeconomics - business analysis
Summary of the subject: The procedure for registration of a natural person-entrepreneur and selection of the taxation system. Keeping records on the simplified taxation system. Keeping records on the general system of taxation. Accounting aspects of settlements with employees. Non-cash and cash payments from individual entrepreneurs. Procedure for accrual and payment of taxes, formation and submission of reports by natural persons-entrepreneurs. Electronic document management, reporting and control over tax payments.
Assessment methods and criteria: Current control (100%): oral questioning, work in the practice, scoring test control
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