Accounting

Major: Management
Code of subject: 6.073.00.O.020
Credits: 6.00
Department: Accounting and Analysis
Lecturer: Associate Professor Maria Plekan
Semester: 3 семестр
Mode of study: денна
Learning outcomes: PLO 6. Identify skills of search, collection, and analysis of information, calculation of indicators to justify management decisions. PLO 19. Basic knowledge for the implementation of innovative activities in the linear and functional units of organizations of tourism and recreation of various forms of ownership and organizational - legal forms, in public authorities, local governments. PLO 24. Ability to plan various activities, build organizational structures for the management of organizations and departments, use effective systems of employee motivation and remuneration, ensure effective quality control and management processes regulation.
Required prior and related subjects: prerequisites: Management. co-requisites: Customs Affairs.
Summary of the subject: Economic accounting, its nature and characteristics. Subject, method and elements method of accounting. Carrying generalization. System of Accounts. Chart of Accounts. Documentation, inventory, assessment and calculation as elements method of accounting. The accounting registers and forms of accounting. Accounting for equity. Accounting for fixed assets. Accounting of inventory. Accounting for cash and cash equivalents. Accounting for labor costs and payments to staff. Accounting for commitments and payments. Cost accounting, revenues and financial performance. Basis of accounting
Assessment methods and criteria: Current control (30%): tests, case studies, oral examination. Final control (70%): semester control (written and oral component).
Recommended books: 1. Загородній А.Г. Бухгалтерський облік: Основи теорії та практики. Підручник / А.Г. Загородній, Г.О. Партин, Л.М. Пилипенко, Т.І. Партин. 3-тє вид., доопрац. і доп. Львів: Видавництво Львівської політехніки, 2018. 340 с. 2. Бухгалтерський облік в Україні. Основи та практика: Навч. посібник / В.С. Лень, В.В. Гливенко. Вид. 4-те. – Т. Навчальна книга. Богдан, 2016. 747 с. 3. Швець В.Г. Теорія бухгалтерського обліку: Підручник / В.Г. Швець. 4-те вид., переробл. і доповн. К. : Знання, 2015. 572 с. 4. Бруханський Р.Ф. Бухгалтерський облік: підручник /Р.Ф. Бруханський/ Тернопіль: ТНЕУ, 2016. 480 с.