Home/ Majors directory/Accounting and Taxation/Master’s Thesis Internship
Master’s Thesis Internship
Major: Accounting and Taxation
Code of subject: 7.071.00.O.014
Credits: 12.00
Department: Accounting and Analysis
Lecturer: Doctor of Economics, Associate Professor Maria Volodymyrivna Olshanska
Semester: 4 семестр
Mode of study: денна
Завдання: The study of an educational discipline involves the formation of competencies in students of education:
general competences:
- 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
- Ability to identify, pose and solve problems.
- The ability to conduct scientific research in order to solve the actual problems of theory, methodology, organization and practice of accounting, auditing, analysis, control and taxation
professional competences:
- - Specialized conceptual knowledge acquired in the process of study and/or professional activity at the level of the latest achievements, which is the basis for original thinking and innovative activity, in particular in the context of research work
- Critical understanding of problems in education and/or professional activity and on the border of subject areas
- Solving complex tasks and problems, which requires updating and integrating knowledge, often in conditions of incomplete/insufficient information and conflicting requirements for conducting research and/or innovative activities
- Clear and unambiguous presentation of one's own conclusions, as well as the knowledge and explanations that justify them, to specialists and non-specialists, in particular to persons who are studying
- Making decisions in complex and unpredictable conditions, which requires the use of new approaches and forecasting
-Use generally accepted norms of behavior and morality in interpersonal relations, professional and scientific activities and maintain balanced relations with members of the collective (team), consumers, contractors, contact audiences.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following learning outcomes:
- apply in practice the specialized theoretical knowledge acquired during training;
- learn the methods and techniques of the accounting component of the financial and economic work of the organization's structural divisions;
– acquire practical skills in solving individual organizational and economic, financial, managerial and other problems and tasks. In particular, to master the technique of accounting, the skills of drawing up primary documents, their acceptance, verification and processing, keeping records in accounting registers, performing analysis, methods of conducting control of a separate accounting object;
- familiarize yourself with the procedure for compiling financial, statistical, tax reporting, analysis of its indicators;
- to gain experience in making independent decisions in conditions of uncertainty based on existing knowledge;
- select and form the necessary information base for its further use in writing a report on practice and a master's qualification thesis.
Required prior and related subjects: Financial Accounting I
Financial accounting II
Enterprise reporting
Financial analysis
Tax reporting
Accounting organization
Reporting of banks
Analysis of bank activity
Reporting of budgetary institutions
Analysis of the activities of budget institutions
Summary of the subject: Practice on the topic of the master's qualification work (hereinafter - practice on the topic of the MKR) is the final stage of training and an integral component of the educational and professional training program for specialists in specialty 071 "Accounting and taxation". The practice program includes tasks that provide an opportunity to generalize knowledge, practical skills and skills in the organization of the accounting process on the basis of a specific business entity, to acquire professional experience in accounting for a separate object, to check the readiness of the future specialist for independent work, to collect material for writing master's qualification work.
Опис: The distribution of students for internships is carried out in accordance with the internship base based on the agreement concluded between the higher educational institution and the head of the enterprise.
The first stage of practice is to receive an individual assignment (Appendix A) and a practice diary. The head of practice from the department provides thorough explanations to the student about the goals and tasks of the practice, instruction on the organization of the practice, safety techniques at the place of practice, determination of the form of presentation of the report and protection procedures.
During the internship, the student must be assigned to a manager from the enterprise, usually a leading specialist, work in accounting areas so as to be able to study the entire internship program.
On the last day of the internship, the student must receive a written description, which is a part of the internship diary, from the internship supervisor from the company. In addition, the supervisor of the internship from the enterprise must evaluate the work of the student during the internship and put an appropriate rating (excellent, good, satisfactory, unsatisfactory) on the title page of the internship report. The signature of the head of practice from the enterprise must be certified in accordance with the procedure established by the enterprise.
The signature of the head of practice from the enterprise must be certified in accordance with the procedure established by the enterprise.
Assessment methods and criteria: The supervisor of practice from the department conducts meetings with students before the start of practice, develops and approves the practice plan in the prescribed manner, issues students with filled-in forms "Tasks and results of practice" (Appendix 1), systematically checks work records regarding the completion of the assigned task, accepts credits in composition of the commission.
According to the Regulation, after the internship, students report on the implementation of its program and individual assignment. A written report signed and evaluated by the head of practice from the practice base is submitted for review to the head of practice from the department. Students defend the report before the committee appointed by the head of the department during the first two weeks of classes after completing the internship. The commission consists of 3 persons: heads of practice from the department, as well as teachers of professional training disciplines.
The form of monitoring the results of the practice report defense is differentiated crediting.
The grade for practice is entered in the form "Tasks and results of practice", the student's report card and the student's record book and is certified by the signatures of the members of the commission.
A student who did not complete the practice program without valid reasons or received an "unsatisfactory" grade based on the results of the practice report defense, is dismissed from the university for failure to complete the curriculum.
Критерії оцінювання результатів навчання: Credit based on the results of practice and the defense of the practice report is carried out based on the total maximum score - 100 points, of which,
40 points corresponds to the manager's assessment of the practice base according to the following algorithm:
- grade "excellent" - 40 points;
- rating "good" - 30 points;
- rating "satisfactory" - 20 points.
60 points is the highest score that can be given by the commission of the educational institution, according to the following distribution:
40 points for the quality of the implementation of the practice report, namely,
- compliance with the structure of the report and the content of each section - 3-5 points;
- completeness and depth of analysis of organizational activity with references to factual information - 5 - 10 points;
- study of accounts based on practice in the main functional areas 5 - 10 points;
- study of accounting procedures on the basis of practice in accordance with an individual task on the topic of BKR 5 - 10 points;
- compliance with the requirements for the preparation of the report, in particular, the presence of references to the used sources of information - 3-5 points.
20 points for the protection level of the report, namely,
- the level of knowledge of the information given in the report - 5-10 points;
- justification of the relevance of the information collected for the report - 5-10 points.
If there are deficiencies in the content, structure or design of the practice report, insufficient level of protection of the report, etc., the above points are reduced according to the expert assessment of the commission that accepts the reports.
Порядок та критерії виставляння балів та оцінок: 100–88 points – (“excellent”) is awarded for a high level of knowledge (some inaccuracies are allowed) of the educational material of the component contained in the main and additional recommended literary sources, the ability to analyze the phenomena being studied in their interrelationship and development, clearly, succinctly, logically, consistently answer the questions, the ability to apply theoretical provisions when solving practical problems;
87–71 points – (“good”) is awarded for a generally correct understanding of the educational material of the component, including calculations, reasoned answers to the questions posed, which, however, contain certain (insignificant) shortcomings, for the ability to apply theoretical provisions when solving practical tasks; 70 – 50 points – (“satisfactory”) awarded for weak knowledge of the component’s educational material, inaccurate or poorly reasoned answers, with a violation of the sequence of presentation, for weak application of theoretical provisions when solving practical problems;
49-26 points - ("not certified" with the possibility of retaking the semester control) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to apply theoretical provisions when solving practical problems; 25-00 points - ("unsatisfactory" with mandatory re-study) is awarded for ignorance of a significant part of the educational material of the component, significant errors in answering questions, inability to navigate when solving practical problems, ignorance of the main fundamental provisions.
Recommended books: Educational and methodological support
1. Order of the Ministry of Education of Ukraine dated 08.04.1993 No. 93 (With changes introduced in accordance with the Order of the Ministry of Education No. 351 (v0351281-94) dated 20.12.94) On the approval of the "Regulations on conducting internships for students of higher educational institutions of Ukraine" / http:/ /zakon.rada.gov.ua › z0035-93.
2. Methodological recommendations for drawing up the internship program for students of higher educational institutions of the Ministry of Education of Ukraine dated February 14, 1996 No. 31-5/97. / http://sites.znu.edu.ua › Metod_rekom_pro_rozrob_progr_prak
3. Regulations on the organization of the educational process at the Lviv Polytechnic National University, approved by the order of the rector dated December 10, 2015 No. 235-10. / Collection of normative acts of the National University "Lviv Polytechnic", Lviv, ed. Lviv Polytechnic, 2018, p. 87-109.
4. Regulations on the organization of internships for students of the Lviv Polytechnic National University, approved by the rector's order dated November 22, 2017 No. 265-10 / Collection of normative acts of the Lviv Polytechnic National University, Lviv, ed. Lviv Polytechnic, 2018, p. 133 - 147.
5. The procedure for forming the work program of the academic discipline" was approved by the rector's order dated June 24, 2016 No. 118-06.
6. Regulations on the academic mobility of students, postgraduates, doctoral students, scientific and pedagogical and scientific workers. / Collection of normative acts of the National University "Lviv Polytechnic", Lviv, ed. Lviv Polytechnic, 2018, p. 203 - 211.
Recommended Books
1. Enterprise reporting: education. manual (for students of the higher education department of the special "Accounting and Taxation") [V.P. Panteleev, O.A. Yurchenko, H.M. Kurylo, K.V. Topless; general edited by Doctor of Economics, Prof. V.P. Panteleev]. - K.: SE "Inform.-analyt. agency", 2017. - 432 p.
2. Enterprise reporting. Tutorial. Bondar M.I. - K.: Center for Educational Literature, 2020. - 570 p.
3. Khomyak R.L., Olshanska M.V. Accounting and reporting of small business entities: Training manual / Khomyak R.L., Olshanska M.V., Khomyak T.R., Voskresenska T.I., Melnyk N.V., Nashkerska M.M. - Lviv: SPOLOM, 2018 - 250 p.
4. Kopteva G. M. Accounting and reporting in taxation: academic. manual / H. M. Kopteva; National technical University "Kharkiv Polytechnic Institute". – Kharkiv: Textbook of NTU "KhPI", 2018. – 493 p.
5. Tax system: Study guide / [I. S. Volokhova, O. Yu. Dubovik, M. O. Slatvinska and others]; in general ed. I. S. Volokhova, O. Yu. Dubovyk. - Kharkiv: Disa Plus Publishing House, 2019. - 402 p.
Auxiliary
1. Chabanyuk O.M., K.I. Kuzminska. Accounting and taxation in trade and restaurant business enterprises: Study guide / Chabanyuk O.M., K.I. Kuzminska - Alerta, 2019, - 214 p.
2. King H.O. Organization of accounting at small business enterprises: accounting at farms/ G.O. Korol, Y.T. Trush, O.M. Hubaryk, O.V. Chernetska, T.V. Akimova, N.P. Potrus - Dnipropetrovsk: RVV DDAEU, 2015 - 247 p.
3. Gutsalenko L.V., Marchuk O.A., Melyankova L.V. Accounting and reporting of small business entities: Study guide. – TSUL 2020. – 390 p.
4. Petryshyn L. P. Reporting of enterprises: academic. manual / L. P. Petryshyn, G. V. Syrotyuk. – Lviv: Magnolia 2006, 2015, – 436 p.
5. Krupelnytska I.H. Enterprise reporting. Study guide - K.: Center of educational literature, 2012. - 232 p.
Information resources
1. On accounting and financial reporting in Ukraine: Law of Ukraine dated July 16, 1999 No. 996-XIV [Electronic resource]. – Access mode: http://zakon5.rada.gov.ua/laws/show/996-14.
2. Tax Code of Ukraine dated December 2, 2010 No. 2755-VI [Electronic resource]. – Access mode: http://zakon3.rada.gov.ua/laws/show/2755-17
3. On the approval of the form of the Tax Declaration on the income tax of enterprises: order of the MFU of October 20, 2015 No. 897 [Electronic resource]. – Access mode: https://zakon.rada.gov.ua/laws/show/z1415-15
4. On the approval of the forms and the Procedure for filling out and submitting tax returns on value added tax: order of the Ministry of Finance of January 28, 2016 No. 21 [Electronic resource]. – Access mode: https://zakon3.rada.gov.ua/laws/show/z0159-16
5. On the approval of the form of the tax declaration on property and income and the Instructions for filling out the tax declaration on property and income: order of the MFU dated October 2, 2015 No. 859 [Electronic resource]. – Access mode: https://zakon.rada.gov.ua/laws/show/z1298-15
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