Accounting

Major: Business Economics
Code of subject: 6.051.03.O.022
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Ph.D., Assoc. Borschuk Iryna Volodymyrivna
Semester: 3 семестр
Mode of study: денна
Learning outcomes: As a result of studying the module the student must: - learn: the basics of accounting and financial reporting of the enterprise - be able to: reflect the basic business transactions in the accounting system
Required prior and related subjects: Required prior and related modules: ? Prerequisite: Business Economics ? Co-requisite: Business Analysis
Summary of the subject: Module content: Business accounting, its essence and characteristics. Subject, method and elements of the method of accounting. Balance sheet generalization. Accounting system. Chart of accounts. Documentation, inventory, evaluation and calculation as elements of the accounting method. Accounting registers and forms of accounting. Accounting for equity. Accounting for non-current assets. Inventory accounting. Accounting for cash and cash equivalents. Accounting for labor costs and settlements with staff. Accounting for liabilities and settlements. Accounting for expenses, income and financial results. Fundamentals of accounting
Assessment methods and criteria: Assessment methods and criteria: Current control (30%): problem solving, oral examination. Final control (70%): exam (written and oral components)
Recommended books: Recommended Books: 1. On Accounting and Financial Reporting in Ukraine: Law of Ukraine of July 16, 1999 № 996-XIV 2. Provisions (standards) of accounting №№1-33. 3. Chart of accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations, approved by the Order of the Ministry of Finance of Ukraine dated 30.11.1999 №291. 4. Instruction on application of the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations, approved by the Order of the Ministry of Finance of Ukraine dated 30.11.1999 №291. 5. Accounting: basics of theory and practice: a textbook. - 4th ed., Reworked. and add. / Incl .: Zagorodniy AG, Partin GO, Pilipenko LM, Partin TI - L .: Lviv Polytechnic Publishing House, 2018. - 280 pp. 6. Accounting in Ukraine. Fundamentals and practice: textbook. manual / VS Len, VV Glivenko.- Center for Educational Literature, 2018. - 608 pp. 7. Lishilenko OV Accounting / OV Lyshilenko. - Kyiv: Center for Educational Literature, 2020. - 670 pp. 8. 4. Skorobogatova NE Accounting: textbook. manual / NE Скоробагатова. - Kyiv: KPI named after I. Sikorsky, Polytechnic University, 2017. - 248 pp. 9. Tkachenko NM Accounting, taxation and reporting: textbook - 7th edition. ext. and processing. - К .: Алерта, 2016. - 928 с.