Management Information Systems for Accounting, Analysis and Audit

Major: Accounting and Taxation
Code of subject: 7.071.01.E.020
Credits: 4.00
Department: Accounting and Analysis
Lecturer: Ph.D., associate professor Andriy Boychuk
Semester: 2 семестр
Mode of study: денна
Мета вивчення дисципліни: The purpose of studying the discipline "Management information systems in accounting, analysis and auditing" is the formation of a system of theoretical and practical knowledge in the field of construction and operation of management information systems and computer technologies of accounting, analysis and auditing and the ability to apply them in the field of professional activity in accounting. analysis, control, audit, taxation or in the process of training.
Завдання: The study of an educational discipline involves the formation of competencies in students of education: INT: the ability to solve complex tasks and problems in the field of professional activity in accounting, analysis, control, auditing, taxation or in the learning process, which involves conducting research and/or implementing innovations and is characterized by the uncertainty of conditions and requirements general competences: ZK01 – the ability to identify, pose and solve problems. ZK03 – skills in using information and communication technologies. professional competences: SC03 – the ability to apply theoretical, methodological and practical approaches to the organization of accounting, control, planning and optimization of tax calculations; SK13 – the ability to perform procedures for accounting, analytical and control support for making management decisions, taking into account the economic activity of the business entity.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes: PR02 – to know the theory, methodology and practice of accounting information formation according to the stages of the accounting process and control for current and potential management needs of business entities, taking into account professional judgment; PR06 – to determine the information needs of users of accounting information in the management of the enterprise, to provide advice to the management staff of the business entity regarding accounting information; PR14 – to justify the choice and procedure of application of management information technologies for accounting, analysis, audit and taxation in the management decision-making system in order to optimize them; PR25 (PR22 – for OPP Master) – apply methods of accounting, analysis, control and taxation, taking into account the spheres of economic activity of economic entities.
Required prior and related subjects: Accounting in enterprise management; - State financial control - Accounting and reporting in corporations
Summary of the subject: The main theoretical and practical issues of the conceptual foundations of the construction of management information systems of accounting, analysis and auditing are outlined. The life cycle of creating such systems is described. The application of computer information technologies for solving accounting, analysis and audit problems is considered in detail. Considerable attention is paid to the practical aspect of designing in-machine and out-of-machine technologies for the implementation of economic tasks in batch and dialog modes. The possibilities of information systems available on the market of software products for automating analysis and auditing are considered.
Опис: 1. Conceptual principles of management information systems; 2. Organizational and methodological foundations of creation and functioning of information systems in accounting; 3. Latest information technologies and their classification; 4. Technology of designing and solving economic problems in batch mode; 5. Technology of designing and solving accounting problems in dialogue mode; 6. Organization of financial accounting under the conditions of functioning of the automated accounting system; 7. Information technology for solving analytical problems; 8. Information technology for solving internal control problems; 9. Information technology for solving audit problems at the enterprise.
Assessment methods and criteria: Current control: oral examination and performance of written tasks in laboratory classes, defense of control works; semester control (credit).
Критерії оцінювання результатів навчання: 1. Conceptual principles of management information systems; 2. Organizational and methodological foundations of creation and functioning of information systems in accounting; 3. Latest information technologies and their classification; 4. Technology of designing and solving economic problems in batch mode; 5. Technology of designing and solving accounting problems in dialogue mode; 6. Organization of financial accounting under the conditions of functioning of the automated accounting system; 7. Information technology for solving analytical problems; 8. Information technology for solving internal control problems; 9. Information technology for solving audit problems at the enterprise.
Порядок та критерії виставляння балів та оцінок: It is regulated by the Regulations of the Lviv Polytechnic National University: Regulations on the Organization and Conduct of Current and Semester Monitoring of Students' Study Results (SVO LP 03.09) and Regulations on Rating Assessment of Students' Achievements (SVO LP 03.10).
Recommended books: 1. Shkvir V.D. Zagorodnii A.G., Vysochan O.S. Information systems and technologies in accounting and auditing: a textbook. 5th ed., revised. and added Lviv: Publishing House of Lviv Polytechnic, 2019. 404 p. 2. Shkvir V.D. Zagorodnii A.G., Vysochan O.S. Information systems and technologies in accounting and auditing: a textbook. 4th ed., revised. and added Lviv: Publishing House of Lviv Polytechnic, 2017. 404 p. 3. Kraevsky V.M., Tytenko L.V., Payanok T.M., Paranytsia N.V., Bohdan S.V. Management information systems in accounting and taxation: a study guide. Irpin: SFS University of Ukraine, 2020. 288 p. 4. Gostryk O.M., Solovyova V.V. Management information systems study guide. Kryvyi Rih: Ice Print Printing House, 2018. 173 p 5. Susidenko V. T. Information systems and technologies in accounting: a study guide. Kyiv: Center for Educational Literature, 2016. 224 p. 6. Luchko M.R., Adamyk O.V. Information systems and technologies in accounting and auditing: study guide. Ternopil: TNEU, 2016. 252 p.
Уніфікований додаток: Lviv Polytechnic National University ensures the realization of the right of persons with special educational needs to obtain higher education. Inclusive educational services are provided by the "Without Limits" accessibility to learning opportunities service, the purpose of which is to provide permanent individual support for the educational process of students with disabilities and chronic diseases. An important tool for the implementation of the inclusive educational policy at the University is the Program for improving the qualifications of scientific and pedagogical workers and educational and support staff in the field of social inclusion and inclusive education. Contact at: St. Karpinsky, 2/4, 1st floor, room 112 E-mail: nolimits@lpnu.ua Websites: https://lpnu.ua/nolimits https://lpnu.ua/integration
Академічна доброчесність: The policy regarding the academic integrity of the participants of the educational process is formed on the basis of compliance with the principles of academic integrity, taking into account the norms "Regulations on academic integrity at the Lviv Polytechnic National University" (approved by the academic council of the university on June 20, 2017, protocol No. 35).