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Accounting Management

Major: Accounting and Taxation
Code of Subject: 7.071.00.O.7
Credits: 4
Department: Accounting and Analysis
Lecturer: Shepel Tetiana Pavlivna
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
To know the main stages and elements of method of accounting organization of enterprises of all forms of ownership; to be able to make decisions in the field of accounting organization and managing of account processes to maximize the efficiency of activities of enterprises of different ownership and economic activities; to acquire skills to make informed decisions in practical activity; to learn methods of the most complete detection and using of the reserves of developing of the economic activity subject of the management.
Required prior and related subjects:
-prerequisite: Financial Accounting I, Financial Accounting II
-co-requisite: Organization and methodology of auditing
Summary of the subject:
The introduction to the course facility contains justification of actuality of theme , point, main and description of the object of accounting organization according to chosen theme. The first section (theoretical) provides the description of the main elements of methods of object of the organization of accounting service. The second one (analytical) is devoted to discovering of condition and prospects of developing of the object of organization of financial service. The third section (recommendatory) is about improving of the system of organization of financial service. The conclusions contain a valuation of the suitability of the conducted research formulated in the introduction task. The list of the used literature. Appendices.
Recommended Books:
1. Карп’як Я.С. Організація обліку: Навч. посібник / Я.С. Карп’як, В.І. Воськало, В.С. Мохняк. — Л.: Видавництво львівської політехніки, 2014. – 340 с.
2. Бухгалтерський облік та оподаткування: Навч. посібник / За ред. Р.Л. Хомяка, В.І. Лемішовського. – Львів: Бухгалтерський центр „Ажур”, 2010. – 1220 с.
3. 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, 2012. – 340 с.
4. Про бухгалтерський облік та фінансову звітність в Україні: Закон України від 16.07.99 р. № 996.
5.Податковий кодекс України від 02.12.2010 № 2755-VI.
Assessment methods and criteria:
Current control (30%): performance and protection of laboratory works; performance of situational tasks, solving of problems, oral questioning. Final control (70%): semester control (written and oral component).