Information Systems in Accounting and Electronic Document Flow

Major: Accounting and Taxation
Code of subject: 6.071.01.E.077
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Ph.D., associate professor Shkvir Volodymyr Dmitrievich
Semester: 6 семестр
Mode of study: денна
Learning outcomes: - to master the structure, content and methods of organization of information resources of tax authorities, technology of creation and their management; - to master the structure and features of the functioning of tax information systems in budget organizations; - to master the economic essence of the tax problems solved, the peculiarities of their organizational, informational, programmatic and technical support; - ability to apply modern information technologies in tax authorities; - ability to apply tax information systems in budget organizations; - ability to create and apply informational resources for automated solving of taxation problems.
Required prior and related subjects: pre-requisites: - Informatics, computer engineering and programming; - Accounting in the management of the enterprise; Corrections: - Management information systems in the accounting, analysis and audit; - Information systems and technologies of financial control.
Summary of the subject: Economic information and its use for enterprise management. Information system. Modern information systems and perspective means and directions of their development. The structure of the information system in taxation. Organizational and methodical bases of creation and functioning of the information system of taxation. Organization of the information base of the information processing system in the tax authorities. Technology of designing and solving tax problems with the help of a computer. Organization of tax accounting on the basis of the use of computer information systems of the enterprise. Features of automation of tax accounting within the enterprise information system. Integrated automated information system of the STS of Ukraine. System "Tax block". Formation of "Regulated reporting". PITR risks. AIS "Taxes". AIS "Audit". Information technologies in the work of tax authorities and enterprises of Ukraine. Integration of state information systems and organization of interagency interaction. Electronic service "Taxpayer electronic cabinet". Electronic Digit Signing Act. Making keys. E-Reporting Programs for Payers.
Assessment methods and criteria: - laboratory work and protection of reports (30%); - final control (70%, control measure, exam): written-oral form (60% -test control, 10% -using component).
Recommended books: 1. Shvvir V.D. Information systems and technologies in accounting and auditing: textbook / VD Shvvir, AG Zagorodniy, O.S. Vysochan - 4th form., Mod. and listens. ¬- Lviv: Lviv Polytechnic Publishing House, 2017.- 404 p. 2. Information systems and technologies in accounting and taxation: a summary of lectures for students of the first (bachelor) level of higher education in specialty 071 "Accounting and taxation" / UL: Shkvir VD, Borshchuk I.V.-Lviv, National University Lviv Polytechnic, 2018-173 pp. Registration No. 8497 dated 12.12.2018