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Formation and Implementation of Enterprise Accounting Policies

Major: Accounting and Taxation
Code of Subject: 6.071.02.E.123
Credits: 5
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, assistant lecturer O. Tesak
Semester: 8 семестр
Mode of Study: денна
Learning outcomes:
- know legal framework governing accounting policies of the enterprise; basic methodological and organizational elements of accounting policies; principles and factors influencing the enterprise's accounting policies;
- be able to freely apply the acquired theoretical knowledge for the development and implementation of enterprise’s accounting policies;
Required prior and related subjects:
-prerequisites: «Accounting», «Financial Accounting I», «Financial Accounting II»
- co-requisites: «Accounting Organization»
Summary of the subject:
Theoretical aspects of the enterprise's accounting policies. The essence and significance of enterprise’s accounting policies. Components of accounting policies: subjects, objects and their elements. Legal and methodological framework and formation features of accounting policy. The procedure of forming and documenting accounting policies. Applied aspects of accounting policies. Accounting policy as a tool for management of accounting. Accounting organization at the enterprise. Methodological aspects of accounting policy formation by individual subjects of accounting and types of economic activity. Accounting policy as a means of financial result management of the enterprise. The procedure for the formation of accounting policy on fixed and current assets of the enterprise. The procedure for the formation of accounting policy on revenue, expenses and financial results. Methodology and methods of tax accounting by the enterprise's accounting policy.
Recommended Books:
1. Бухгалтерський облік та оподаткування: навч. посібник / за ред. Р.Л. Хом’яка,
В.І. Лемішовського. – Бухгалтерський центр «Ажур», 2010. – 1220 с.
2. Верига Ю.А. Облікова політика підприємства: навч. посібник / Ю.А. Верига. –
К.: ЦУЛ, 2015. – 315 с.
3. Облікова політика підприємства: Навчальний посібник / За ред. Лузана Ю.Я., Гаврилюка В.М. - 2-е вид., доп. і перероб. - К.: "Юр-Агро-Веста", 2009. - 328 с.
4. Карп’як Я.С. Організація обліку: навч. посібник / Я.С. Карп’як, В.І. Воськало, В.С. Мохняк. – Львів: Видавництво Львівської політехніки, 2014. – 368 с.
Assessment methods and criteria:
• forms– full-time, extra-mural
• methods– lectures, practical lessons, independent work