Accounting and Reporting of Individual Entrepreneurs

Major: Electronics
Code of subject: 6.000.00.M.045
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Natalia Mykolaivna
Semester: 4 семестр
Mode of study: заочна
Learning outcomes: Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of economic entities. Define the essence of the objects of accounting, taxation and understand their role and place in the economic activity of natural persons-entrepreneurs. Understand the peculiarities of the practice of accounting and taxation of natural persons-entrepreneurs. Search for information in various sources to solve problems of accounting and taxation, systematize and analyze it, demonstrating an understanding of the impact of accounting quality on the formation of reliable reporting as a basis for management decisions. Be able to form tax returns of individual entrepreneurs and correctly interpret the information obtained to make management decisions.
Required prior and related subjects: - microeconomics - business analysis
Summary of the subject: The procedure for registration of a natural person-entrepreneur and selection of the taxation system. Keeping records on the simplified taxation system. Keeping records on the general system of taxation. Accounting aspects of settlements with employees. Non-cash and cash payments from individual entrepreneurs. Procedure for accrual and payment of taxes, formation and submission of reports by natural persons-entrepreneurs. Electronic document management, reporting and control over tax payments.
Assessment methods and criteria: Current control (100%): oral questioning, work in the practice, scoring test control
Recommended books: 1. Oblik u FOP [Elektronnyi resurs]. – Rezhym dostupu: https://i.factor.ua/ukr/books/327/ 2. Yak vidkryty FOP v Ukraini: pokrokova instruktsiia [Elektronnyi resurs]. – Rezhym dostupu: https://www.032.ua/helper/608 3. Podatkovyi kodeks Ukrainy [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua/laws/show/2755-17