Enterprise Accounting Policy

Major: Accounting and Taxation
Code of subject: 6.071.01.E.087
Credits: 5.00
Department: Accounting and Analysis
Lecturer: Volodymyr Mokhnyak
Semester: 8 семестр
Mode of study: денна
Learning outcomes: The student must be able to demonstrate the following learning outcomes as a result of studying the academic discipline,: - knowledge of regulatory documents that regulate the legal basis of forming the company's accounting policy; - knowledge of the industry characteristics of various enterprises and the degree of their influence on the formation of accounting policy; - knowledge of the principles and factors affecting the formation of the company's accounting policy; - knowledge of the main elements of accounting policy; content, disadvantages and advantages of alternative methods of assessment and accounting of certain types of assets, liabilities, income, expenses and financial results; - knowledge of the conditions and methods of making changes to the accounting policy of the enterprise; - the ability to freely apply the acquired theoretical knowledge to form the accounting policy of the enterprise; - the ability to draw up an order on the accounting policy of the enterprise; - the ability to justify the economic expediency and optimality of the chosen accounting option and predict the consequences of the decision made; - the ability to assess the impact of accounting policy on the financial reporting indicators of the enterprise, to conduct assessments of its financial condition and business activity. The student must be able to demonstrate the following program learning outcomes as a result of studying the academic discipline,: PR33 The essence of the enterprise's accounting policy objects determine and understand their role and place in economic activity.
Required prior and related subjects: -prerequisite: "Accounting" -co-requisite: Completion of bachelor's qualification work
Summary of the subject: The essence, objective, main tasks and structure of the company's accounting policies. Accounting models as a prerequisite for the development of accounting policies. The impact of standardization of accounting and financial reporting in the formation of accounting policy. The accounting policies in the assessment of property companies. The accounting policies in the assessment of capital and liabilities. The accounting policies in the evaluation of financial instruments. The accounting policies to ensure the consolidation accounting and reporting information company. Changes in accounting policies of the company
Assessment methods and criteria: - Current control (30%): oral questioning, work in the practice, test control; - Final control (70%): semester control (written and oral component)
Recommended books: - Облікова політика підприємств: навч. посіб. / В.А. Кулик, З.М. Левченко. – К: Видавництво “SBA-print”, 2021. – 238 с. - Облікова політика підприємств: навч. посіб. / Н.Л. Правдюк, Л.В. Коваль, О.В. Коваль. – К: ЦУЛ, 2020. – 647 с. - Про бухгалтерський облік та фінансову звітність в Україні: Закон України від 16.07.1999 р. № 996-ХІV [Електронний ресурс]. – Режим доступу: http://zakon3.rada.gov.ua/laws/show/996-14. - Методичні рекомендації Міністерства фінансів України «Щодо облікової політики підприємства»: Наказ Мінфін від 27.6.2013 № 635. [Електронний ресурс]. – Режим доступу: http://dtkt.com.ua/show/2cid010244.htm - Методичні рекомендації щодо складання розпорядчого документа про облікову політику підприємства: Наказ Міністерства аграрної політики України від 17.12.2007 р. № 921 [Електронний ресурс]. – Режим доступу: http://ua-info.biz/legal/basexw/ua-ememvt.htm - Національні Положення (стандарти) бухгалтерського обліку.