Enterprise Reporting

Major: Accounting and Taxation
Code of subject: 6.071.00.O.058
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Volodymyr Ivanovych
Semester: 5 семестр
Mode of study: денна
Learning outcomes: As a result of studying the discipline specialist should know: structure and types of reports presented by enterprises and organizations of different ownership; requirements of national standards and regulations regarding the regulations for the reporting forms, terms and features of their submission. Prepared specialist should be able to form and give users financial, tax, statistics, departmental, internal reporting, etc., to know what workflow enterprises and organizations.
Required prior and related subjects: -prerequisite: Financial Accounting І, Financial Accounting ІІ. -korrequisite: Tax system
Summary of the subject: Reports of enterprises and its classification. Financial reports of enterprises and organizations in Ukraine. Financial Reports: Balance Sheet (Report of Financial Position) Income report (report of comprehensive income), Cash flow report, Report of shareholders' equity, Notes to the annual financial report. Features of reporting of small business, Consolidated financial reporting. Tax reporting: income tax of enterprise, value added tax and excise tax, other forms of tax reporting, employee income tax reporting, statistical reporting.
Assessment methods and criteria: - Current control (40%): oral questioning, work in the practice, performance of calculation and graphic work; implementation of the laboratory work. - Final control (60%): semester control (written and oral component)
Recommended books: 1. Zvitnist pidpryiemstv: navch. posib.(dlia stud. vyshch. navch. zakl.za spets. «Oblik i opodatkuvannia») [V.P. Pantielieiev, O.A. Yurchenko, H.M. Kurylo, K.V. Bezverkhyi; zah. redaktsiieiu d.e.n., prof. V.P. Pantielieieva]. – K.: DP «Inform.-analit. ahentstvo», 2017. – 432s. 2. Bondar M.I. Zvitnist pidpryiemstva. Navchalnyi posibnyk. – K.: Tsentr uchbovoi literatury, 2015. - 570 s. 3. Petryshyn L. P. Zvitnist pidpryiemstv : navch. posib. / L. P Petryshyn, H. V. Syrotiuk. – Lviv : Mahnoliia 2006, 2015, – 436 s. 4. Ivanchuk N. V. Zvitnist pidpryyemstv : navchalnyy posibnyk. Ostroh : Vydavnytstvo Natsionalnoho universytetu «Ostrozka akademiya», 2021. 208 s. 5. Panteleyev V.P. Konsolidatsiya finansovoyi zvitnosti: navch. posib. / V.P. Panteleyev, K.V. Bezverkhyy . – K. : DP «Inform.-analit. ahenstvo», 2016. – 429 s. 6. Finansova zvitnist pidpryyemstv: Navchalno-metodychnyy posibnyk / S. V. Pryymak, M. T. Kostyshyna, D. V. Dolbnyeva. – Lviv: Liha-Pres, 2016. – 268 s.