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Accounting of International Operations

Major: International Economic Relations
Code of Subject: 7.292.00.M.12
Credits: 3
Department: Management and International Business
Lecturer: Gnylianska Lesya Yosifivna Lakiza Victoriya Volodimirivna
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
1. applytheconceptsandtoolsoftheaccountingofinternationaloperations
2. usetheterminologyofthesubject
3. offersolutionsthatsupporttheoperationoftheaccountingofinternationaloperationsinthemoderneconomy
4. usethetoolsofaccountinginternationaloperations
5. analyzethepositionoftheaccountingofinternationaloperations
6. offersolutionsdevelopedproblemsaccountingforinternationaltransactionsinthefieldofthechosenspeciality
Required prior and related subjects:
- Prerekvizit: thetaxationofinternationaleconomicactivity
- Korekvizit: internationalmanagement
Summary of the subject:
Generalcharacteristicsoftheaccountingofinternationaloperations. Organizationofaccountingofinternationaloperations. Accountingforforeigncurrency. Recordsofimportoperations. Accountingexportoperations. Accountingforbartertransactions. Accountingtransactionsprocessing. Accountingcalculationswithaccountableindividualsinforeigncurrency. Accountingrelief. Accountingforequitycapitalinenterpriseswithforeigninvestments. Recordsofspecificinternationaloperations
Recommended Books:
? Butinecz F.Accountingandanalysisofeconomic activity-Zhitomir: "Ruta", 2001. – 544 p.
? PogorelovaN. Accountofhumanitarianaidreceivedby a nonprofitorganizationinforeigncurrency/n. Pogorelova [electronicresource]. – Access mode:http://charity.org.ua/library/files/Oblik.doc.
? Dupaj M., Denchuk P., Pytel S., Khomyn P. Accounting and analysis of the activity of the enterprises in the sphere of external economic relations. Textbook. posibn. for students special "accounting and audit" – Ternopil: Aston, 2003. -200 p.
? KarpusenkoM. Accountingofeconomicactivity: textbook. (forstudentsofeconomicspecialities). Kharkiv: Stride, 2006. -304 p.
Assessment methods and criteria:
- currentcontrol(20%): laboratorywork, independentwork, individualassignments, oral;
- finalcontrol(80%): testing(60%), oralresponse(20%)