State Financial Control in General Government Sector

Major: Accounting and Taxation
Code of subject: 7.071.01.E.032
Credits: 4.00
Department: Accounting and Analysis
Lecturer: Yastrubskyy Mykhailo
Semester: 2 семестр
Mode of study: денна
Learning outcomes: 1) the ability to demonstrate knowledge of theory, methodology, practice of formation of accounting and analytical support to solve problems of enterprise management; 2) knowledge of the procedure for taxation of legal entities and individuals; 3) the ability to make calculations for taxes and fees and submit reports; 4) the ability to structure information on taxation and reporting; 5) the ability to report on the results of tax calculations; 6) to think systematically and apply creative abilities to the formation of fundamentally new ideas.
Required prior and related subjects: Accounting in the public sector of the economy Accounting and financial reporting under public sector IAS
Summary of the subject: The theoretical material of the discipline covers 15 topics that reveal the features of public financial control in the general government sector. Disclosure of the subject of discipline through consideration of directions of carrying out the state financial control Educational materials of discipline reveal features of realization of the state financial control of budgetary institutions. The application of public financial control procedures is considered in relation to the objects of control. Control in the sector of general public administration is carried out by representatives of the relevant state bodies on the basis of the norms of the Laws of Ukraine and other normative acts.
Assessment methods and criteria: oral answers in practical classes 6 points; performance and defense of control work 24 points; written testing 70 points.
Recommended books: State financial control in the sector of general public administration: a synopsis of lectures for students majoring in 071 "Accounting and Taxation" of the educational level "Master" / M.Ya. Yastrubsky, TP Ruda, A.S. Moroz - Lviv: Lviv Polytechnic Publishing House, 2016. - 182 p.