Basics of Accounting and Taxation

Major: Business, Trade and Exchange Activities
Code of subject: 6.076.00.O.032
Credits: 4.00
Department: Ecological Politics and Environment Protection Management
Lecturer: Rostyslav Slav`yuk
Semester: 4 семестр
Mode of study: денна
Learning outcomes: Ability to abstract thinking, analysis and synthesis. Ability to apply acquired knowledge in practical situations. Skills in using information and communication technologies. Ability to search, process and analyze information. The ability to carry out activities in compliance with the requirements of legal documents in the field of entrepreneurial activity. The ability to define and perform professional tasks related to the organization of business, trade and exchange structures. The ability to apply the basics of accounting and taxation in business, trade, stock exchange activities. Know the basics of accounting and taxation in business, trade and stock exchange activities. Ability to think critically, analyze and synthesize for professional purposes. To organize search, independent selection, high-quality processing of information from various sources for the formation of data banks in the field of entrepreneurship, trade and exchange activity. To be able to solve professional tasks related to the organization of business, trade and exchange structures and solve problems in crisis situations, taking into account external and internal influences. Management of complex actions or projects, responsibility for decision-making in unpredictable conditions. Responsibility for the professional development of individuals and/or groups of individuals. Ability to further study with a high level of autonomy
Required prior and related subjects: Prerequisites: Fundamentals of entrepreneurship and management Requisites: Economics of a trade enterprise Post-requisites: Financial analysis of the commercial activity of the enterprise
Summary of the subject: Topic 1. Accounting, its essence, types and tasks. General characteristics of economic accounting, its essence and types. Accounting tasks, in accordance with the requirements set before accounting in the conditions of market relations. Accounting meters. Topic 2. Accounting balance Concept of accounting balance. Grouping of balance sheet items. Topic 3. System of accounting accounts. Double entry rule. Topic 4. Primary observation, documentation and inventory documents Topic 5. Forms of accounting. The concept of accounting registers. Types and forms of accounting registers. Topic 6. Accounting of economic processes Production process accounting. Accounting for the implementation process. Topic 7. Accounting and financial reporting of the enterprise General requirements for financial reporting. Reporting classification. Forms of accounting reporting and the procedure for its preparation. Topic 8. Essence and types of taxes The essence of taxes. Taxes in the state budget revenue system. Functions of taxes. Topic 9. Tax system and tax policy The concept of the tax system and its requirements. Principles of taxation. Tax policy: concept of tax policy and its directions. Topic 10. Value added tax The essence of value added tax. Topic 11. Excise tax. tax Topic 12. Corporate income tax Payers and tax rates. Topic 13. Personal income tax
Assessment methods and criteria: Current control (40%): - written express control and tests (20%) - the maximum number of points for each topic is 2 points; - performance of laboratory work (20%) - maximum number of points for each report on laboratory work - 4 points. Final control (60%) - exam: - written component (40%); - oral component (20%).
Recommended books: 1. Accounting regulations No. 1-34: . 2. Hudz N. V. Accounting: teaching. guide for universities / . - K.: Center for Education. lit., 2016. - 424 p. 3. Accounting in the management of the enterprise " / Central Union of Consumers of Ukraine, Lviv. University of Trade and Economics; [compiled by: P. O. Kutsyk, O. A. Polyanska]. - Lviv: Lviv University of Trade and Economics, 2018. - 187, [1] p. 4. Schemes of accounting transactions: competent accounting - the basis of correct reporting - Dnipro: Balance-Club, 2021. - 192 p. 5. Accounting (general theory). Practicum [Electronic resource]: [for students of the field of preparation. bachelors in special "Accounting and taxation"] / T. V. Kovaleva, V. V. Malikov, I. O. Golesko; [Kharkiv. national automobile road university]. - Electron. text. data (1.39 MB). - Kharkiv: Khnadu, 2018. - 1 electronic. wholesale disc (CD-ROM) 6. Christine Jonick Principles of Managerial Accounting: University of North Georgia Press 2017. 480p. 8. Shkvarchuk L., Slav'yuk R. Private debt and economic growth: trends and characteristics for Ukraine // Bulletin of the Lviv Polytechnic National University. Series "Problems of economics and management". – 2021. – Vol. 5, No. 1. – P. 112–120. 9. Slav'yuk R. A. Financial analysis of the commercial activity of the enterprise: a study guide / Slav'yuk R. A., Shkvarchuk L. O. – Lviv: Prostir-M, 2021. – 305 c. 10. Slav'yuk R. A., Shkvarchuk L. O. Analysis of cash flows in the system for evaluating the investment attractiveness of enterprises// Financial and credit activity: problems of theory and practice. - 2017. - No. 1. - P. 158-171.