Finance, Money and Credit

Major: Accounting and Taxation
Code of subject: 6.071.00.O.057
Credits: 6.00
Department: Finance
Lecturer: Yaroshevych N.B.
Semester: 4 семестр
Mode of study: денна
Learning outcomes: - Know: sources of financial resources of enterprises, forms of non-cash payments, composition of income, expenses, financial results of enterprises; national and local taxes and fees in Ukraine; the structure of the budget system of Ukraine, the mechanism of budget formation and execution, the system of budget revenues and expenditures, and the system of budgetary equalization; mechanism and functions of budget process participants; the mechanism of social insurance in Ukraine; the nature, forms and types of credit; the nature and instruments of monetary policy; active, passive operations and services of commercial banks; fundamentals of functioning of money, currency, stock markets; international financial institutions and forms of their cooperation with Ukraine - Be able to: calculate income, expenses and financial results of the enterprise; to calculate the charges of a single social contribution and withholding taxes and fees on the income of individuals; calculate tax liability, tax credit, and amount of VAT due to be paid to the budget; to analyze the structure and dynamics of budget indicators; to calculate the interest on the loan and the value of the securities sold at a discount; to calculate and analyze the rate of quantitative changes in monetary circulation; calculation and analysis of inflation indicators; to determine the cross-rate of currency by the methods of direct and indirect quotation
Required prior and related subjects: - Macroeconomics - Microeconomics
Summary of the subject: 1.The essence and functions of finance. Financial system and financial mechanism. 2.Finance of the population. 3. The essence of enterprise finance. Capital and assets of enterprises. 4. Income, expenses, financial results and financial statements of the enterprise. 5. The tax system of Ukraine. 6.Social insurance in Ukraine. 7.Budgetary system of Ukraine. Revenues, expenditure and budgetary equalization. 8. Budget deficit. State debt. Government loan. 9. The essence and function of money. Forms of money and monetary systems. 10.Cash flow, central bank functions and monetary policy. 11. Inflation and anti-inflation policy. 12. Monetary relations and monetary systems. 13. Credit in a market economy. Credit systems. 14. The banking system of Ukraine. 15. Financial market. International Finance
Assessment methods and criteria: - Current control (30%) - examination control (70%) exam (written-oral form)
Recommended books: 1. Шпак Н.О. Фінанси, гроші та кредит: навч.посібник / Н.О.Шпак, Н.Б.Ярошевич, О.Я.Побурко. – Львів:Видавництво Львівської політехніки, 2018. – 416с. 2. Ярошевич Н.Б. Фінанси: Навчальний посібник / Н.Б.Ярошевич., І.Ю.Кондрат, М.В.Ливдар. – Львів:Видавництво «Простір-М», 2018. – 298с. 3. Гроші та кредит: підручник / П.Г.Ільчук , О.О.Коць, І.Ю.Кондрат, Н.Б. Ярошевич. – Львів: Видавець ПП Сорока Т.Б., 2016. – 412с. 4. Бюджетна система: підручник / І.В.Алєксєєв, Н.Б.Ярошевич, І.Ю.Кондрат, М.В.Ливдар. – Львів: Видавництво Львівської політехніки, 2019. – 400с. 5. Ярошевич Н.Б. Фінанси підприємств: Навч.посіб. – К.: Знання, 2011. – 341с.