History of Accounting, Analysis and Audit

Major: Accounting and Taxation
Code of subject: 6.071.00.O.051
Credits: 4.00
Department: Accounting and Analysis
Lecturer: Yaremko I.Ya., Lemishovska O.S.
Semester: 4 семестр
Mode of study: денна
Learning outcomes: - ability to demonstrate knowledge and understanding of scientific concepts, theories and methods underlying accounting and taxation; - knowledge in a specialized area of ??accounting and auditing or accounting, analysis and taxation; - ability to demonstrate understanding of the impact of accounting management quality on the economy, society and political system of the country; - knowledge and understanding of identification, formulation and solving of economic tasks of a specialty, using known methods; - ability to work effectively both individually and in a team;
Required prior and related subjects: - prerequests: political economy; Introduction to the specialty "Accounting and taxation" - сorrectations: - history of economics and economic thought, accounting
Summary of the subject: Periodization of accounting development. The beginnings of the origin of accounting. Formalization of accounts and the emergence of double-entry bookkeeping. Formation of accounting as a science. Evolution of the basic methodological principles of accounting. Formation of accounting in Ukraine. History of formation and development of economic analysis. History of formation and development of audit.
Assessment methods and criteria: - current control of 20% (implementation of practical tasks) - control work 20% (performance of control work) - final control 60% (test tasks)
Recommended books: 1. Яремко І.Й. Історія обліку, аналізу та аудиту: навч. посібник / Яремко І.Й., О.С. Лемішовська. – Львів: Видавництво Львівської політехніки, 2018. – 226 с. 2. Остап’юк М.Я. Історія бухгалтерського обліку: навч.посібник / М.Я. Остап’юк, М.Р. Лучко, Й.Я. Даньків. -К.: Знання, 2009. - 278 с. 3. Пачоли Л. Трактат о счетах и записях / Под ред. Я.В. Соколова. М.: Финансы и статистика, 2001. ? 368 с. 4. Бутинець, Ф. Ф. Історія бухгалтерського обліку: навч. посіб.: у 2- х ч. - 2-е вид., доп. і перероб. / Ф. Ф. Бутинець. - Житомир : Рута, 2001. - Ч.1. - 512 с. 5. Бутинець, Ф. Ф. Історія бухгалтерського обліку: навч. посіб.: у 2-х ч.- 2-е вид., доп. і перероб. - 2-е вид., доп. і перероб. / Ф. Ф. Бутинець. - Житомир : Рута, 2001. - Ч. 2. - 512 с.