Accounting

Major: Accounting and Taxation
Code of subject: 6.071.00.O.016
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Tyvonchuk Olena Ivanivna
Semester: 3 семестр
Mode of study: денна
Learning outcomes: The purpose of studying the discipline "Accounting" (integral competence) is acquisition by students of the ability to solve complex specialized problems and practical tasks during professional activities in the field of accounting or in the learning process, which involves the application of general theories and methods of economics and, in particular, accounting and is characterized by complexity and uncertainty. The study of discipline provides the formation of students’ competencies: professional competencies: 03. ability to reflect information about business transactions of business entities in financial accounting, its systematization, generalization in reporting and interpretation in order to meet the information needs of decision makers. As a result of studying the discipline, the student must be able to demonstrate the following program learning outcomes: ПР02. Ability to understand the place and importance of accounting, analytical, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of enterprises’ social, economic and environmental responsibility. ПР03. Determine the essence of accounting objects and understand their role and place in business activity. ПР05. Possess methodological tools to account for business activities of the enterprises.
Required prior and related subjects: Previous educational disciplines: Management; Macroeconomics; Microeconomics; Informatics; Mathematics for economists; Statistics; Finance, money and credit. Related and subsequent educational disciplines: Financial accounting I; Financial accounting II; Analysis of economic activity; Audit; History of accounting, analysis and audit; Managerial Accounting; Tax system.
Summary of the subject: The essence of accounting, its conceptual foundations and objectives. Subject, method and methodical techniques of accounting. Balance sheet generalization.Accounts and double entry method. Documenting, inventorying. The concept and purpose of accounting registration. Accounting for the main business processes. Forms of accounting. Valuation and costing in accounting system. Organization of accounting and enterprises’ financial reporting
Assessment methods and criteria: - Current control (40%): oral questioning, work on practical trainings, laboratory works, performance and defense of calculation and graphic work - final control (60%): exam
Recommended books: Basic 1. Accounting I (General Theory) [Текст] : the texts of lectures for the students of bachelor direction 6.030509 “Accounting and Auditing” / A. Zahorodnij, G. Partyn, L. Pylypenko, O. Tyvonchuk. – Lviv: Lviv Polytechnic Publishing House, 2015. – 124 р. 2. Weygandt J.J. Accounting Principles / Jerry J. Weygandt, P. D. Kimmel, J.E. Mitchell, 14th Edition. – Published by Wiley, 2020. – 1472 p. 3. Accounting. Fundamentals of theory and practice: Textbook / A.G. Zagorodniy, G.O. Partyn, L.M. Pylypenko, Т.І. Partyn. - 4th edition, ed. and ext. - Lviv: Lviv Polytechnic Publishing House, 2018. - 280 p. 4. Y.A. Veryha Accounting / Y.A.Veryha. - Kyiv: Center for Educational Literature, 2019. - 520 p. 5. Lyshylenko O.V. Accounting: Textbook / O.V. Lyshylenko. - К .: TSUL, 2020. - 630 p. Auxiliary 1. Donleavy G. An introduction to accounting theory / G. Donleavy. – Bookboon, 2016. – 203 p. 2. Leiwy D. Principles of accounting // D. Leiwy. – Published by: University of London, 2015. – 350 p. 3. Brukhansky R.F. Accounting: textbook / R.F. Brukhansky. - Ternopil: TNEU, 2016. - 480 p. 4. Slyusarenko V.E. Practicum in accounting / V.E. Slyusarenko. - Kyiv: Center for Educational Literature, 2019. - 388 p. 5. Plysa V.Y. Theory of accounting: textbook / V.Y. Plysa, Z.P. Plysa. - Lviv: ATB, 2017. - 199 p.