Financial Accounting II

Major: Accounting and Taxation
Code of subject: 6.071.00.O.053
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Volodymyr Ivanovych
Semester: 4 семестр
Mode of study: денна
Learning outcomes: • understand the place and importance of financial accounting in the information support of users of accounting and analytical information; • be able to determine the nature of the objects of financial accounting and understand their role and place in economic activity; • have methodological tools for financial accounting; • understand the peculiarities of the practice of financial accounting of enterprises of various forms of ownership, organizational and legal forms of management and types of economic activity.
Required prior and related subjects: -prerequisite: «Accounting », «Financial Accounting I». -co-requisite: «Enterprise reporting»
Summary of the subject: Accounting and formation changes of the share capital. Accounting of reserve capital, the remote capital and retained earnings. Accounting for collateral. Accounting obligations on settlements with suppliers. Accounting of short-term obligations on settlements with banks and other loans. Accounting of the payments of wages and insurance. Accounting of the payments to the budget. Accounting of obligations for long-term loans and bills. Accounting of long-term liabilities on the bonds and finance leases. Accounting of incomes, expenses and financial results of the company.
Assessment methods and criteria: - Current control (30%): oral questioning, work in the practice, implementation of the laboratory work - Final control (70%): semester control (written and oral component)
Recommended books: Finansovyy oblik: navchalnyy posibnyk / za zah. red. kand. ekon. nauk, prof. P.Y. Atamasa.- Kyiv:"Tsentr uchbovoyi literatury", 2019. -356 s. Bukhhalterskyy oblik: navch. posib./ N.YE. Skorobohatova, Kyyiv:KPI im. Ihorya Sikorskoho, Vyd-vo «Politekhnika», 2017. – 248 s. Bukhhalterskyy oblik ta opodatkuvannya: Navch. posibnyk / Za red. R.L. Khomyaka, V.I. Lemishovskoho. – Lviv: Bukhhalterskyy tsentr «Azhur», 2010. – 1220s. Finansovyy oblik : pidruch. / YA. D. Krupka, Z. V. Zadorozhnyy, N. V. Hudz [ta in.]. – 4-te vyd. [dop. i pererob.]. – Ternopil : TNEU, 2017. – 451 s. Sadovska I.B. Bukhhalterskyy oblik: navch. posib. / I.B. Sadovska, T,V. Bozhydarnik, K.YE. Nahirska – K: Tsentr uchbovoyi literatury, 2013. – 688 s. Finansovyy oblik: Navch. posib. — 3-tye vyd., pererob. i dop. / Suk L.K., Suk P.L. — K., 2016. — 663 s. Tkachenko N.M. Bukhhalterskyy finansovyy oblik, opodatkuvannya i zvitnist: Pidruchnyk. – 7-me vyd. dopov. i pererob. – K.: Alerta, 2016. – 928s.