Ви переглядаєте архівну версію офіційного сайту НУЛП (2005-2020р.р.). Актуальна версія: https://lpnu.ua

Management Information Systems for Accounting, Analysis and Audit

Major: Accounting and Taxation
Code of Subject: 7.071.01.E.30
Credits: 4
Department: Accounting and Analysis
Lecturer: Ph.D., associate professor Shkvir Volodymyr Dmitrovich
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
- to know the conceptual principles of construction of information systems in accounting and audit;
- to know the construction of an automated workplace of an accountant and an auditor;
- to be able to design the life cycle of the creation of information systems;
- to be able to design a technology for solving accounting and accounting problems audit in batch and dialog modes;
- be able to apply automation systems for financial analysis;
- to be able to design information technology for solving problems from the internal control;
- be able to apply automated information software audit systems.
Required prior and related subjects:
pre-requisites:
- Information systems and technologies in accounting and auditing;
- Accounting in the management of the enterprise;
- Organization and method of audit.
Corrections:
- Organization of accounting.
Summary of the subject:
Conceptual basis of management information systems (IC). Organizational and methodical bases for the creation and operation of IP accounting. Latest information technologies and their classification. Technology of designing and solving economic problems in batch mode. The technology of designing and solving accounting tasks in the dialog mode. Organization of financial accounting in the conditions of functioning of the automated accounting system. Information technology (IT) solution of analytical tasks. IT solving internal control tasks. Information technology for solving audit tasks at the enterprise.
Recommended Books:
1. Management information systems in the accounting, analysis and audit: a summary of lectures for Students of the specialty 8..03050901 "Accounting and Audit" / Publisher: Shvvir VD -Lviv: Lviv Polytechnic National University, 2015- 163 pp. Registration number 6085 dated January 19, 2015.(ukr.)
2. Shkvir V.D. Information systems and technologies in accounting and auditing: textbook / VD Shkvir, AG Zagorodniy, O.S. Vysochan - 4th form., Finishing works. and dopov.-Lviv: Lviv Polytechnic Publishing House, 2017.- 404 p.(ukr.)
3. Shvvir V.D. Information systems and technologies in accounting and auditing: workshop / VD Shkvir, AG Zagorodniy, O.S. Vysochan - Kind. 2nd, processing. and sup. - Lviv: Lviv Polytechnic Publishing House, 2014 - 440 p.(ukr.)

Assessment methods and criteria:
- laboratory work and protection of reports (20%);
- implementation and protection of home control work (20%);
- final control (60%, control measure, credit): written-oral form (60%).