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Financial Accounting II
Major: Accounting and Taxation
Code of Subject: 6.071.00.O.53
Credits: 6
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Volodymyr Ivanovych
Semester: 4 семестр
Mode of Study: денна
Learning outcomes:
• learn: the basics of accounting equity, liabilities, income, expenses and financial results.
• to be able to: information on business transactions with own equity, liabilities, income, expenses and financial results of enterprises, reflect at the system of accounts and financial statements of enterprise.
• to be able to: information on business transactions with own equity, liabilities, income, expenses and financial results of enterprises, reflect at the system of accounts and financial statements of enterprise.
Required prior and related subjects:
-prerequisite: «Accounting », «Financial Accounting I».
-co-requisite: «Enterprise reporting»
-co-requisite: «Enterprise reporting»
Summary of the subject:
Accounting and formation changes of the share capital. Accounting of reserve capital, the remote capital and retained earnings. Accounting obligations on settlements with suppliers. Accounting of short-term obligations on settlements with banks and other loans. Accounting of the payments of wages and insurance. Accounting of the payments to the budget. Accounting of obligations for long-term loans and bills. Accounting of long-term liabilities on the bonds and finance leases. Accounting of incomes, expenses and financial results of the company.
Recommended Books:
Finansovyy oblik: navchalnyy posibnyk / za zah. red. kand. ekon. nauk, prof. P.Y. Atamasa.- Kyyiv:"Tsentr uchbovoyi literatury", 2019. -356 s.
Bukhhalterskyy oblik: navch. posib./ N.YE. Skorobohatova, Kyyiv:KPI im. Ihorya Sikorskoho, Vyd-vo «Politekhnika», 2017. – 248 s.
Bukhhalterskyy oblik ta opodatkuvannya: Navch. posibnyk / Za red. R.L. Khomyaka, V.I. Lemishovskoho. – Lviv: Bukhhalterskyy tsentr «Azhur», 2010. – 1220s.
Finansovyy oblik: pidruchnyk – 3-he vyd., dopov. i pereroblene / Ya. D. Krupka, Z. V. Zadorozhnyy, R. O. Melnyk, N. YA. Mykytyuk, N. V. Hudz, P. N. Denchuk, R. V. Romaniv. – Ternopil: TNEU, 2014. – 418 s.
Sadovska I.B. Bukhhalterskyy oblik: navch. posib. / I.B. Sadovska, T,V. Bozhydarnik, K.YE. Nahirska – K: Tsentr uchbovoyi literatury, 2013. – 688 s.
Finansovyy oblik: Navch. posib. — 3-tye vyd., pererob. i dop. / Suk L.K., Suk P.L. — K., 2016. — 663 s.
Tkachenko N.M. Bukhhalterskyy finansovyy oblik, opodatkuvannya i zvitnist: Pidruchnyk. – 7-me vyd. dopov. i pererob. – K.: Alerta, 2016. – 928s.
Bukhhalterskyy oblik: navch. posib./ N.YE. Skorobohatova, Kyyiv:KPI im. Ihorya Sikorskoho, Vyd-vo «Politekhnika», 2017. – 248 s.
Bukhhalterskyy oblik ta opodatkuvannya: Navch. posibnyk / Za red. R.L. Khomyaka, V.I. Lemishovskoho. – Lviv: Bukhhalterskyy tsentr «Azhur», 2010. – 1220s.
Finansovyy oblik: pidruchnyk – 3-he vyd., dopov. i pereroblene / Ya. D. Krupka, Z. V. Zadorozhnyy, R. O. Melnyk, N. YA. Mykytyuk, N. V. Hudz, P. N. Denchuk, R. V. Romaniv. – Ternopil: TNEU, 2014. – 418 s.
Sadovska I.B. Bukhhalterskyy oblik: navch. posib. / I.B. Sadovska, T,V. Bozhydarnik, K.YE. Nahirska – K: Tsentr uchbovoyi literatury, 2013. – 688 s.
Finansovyy oblik: Navch. posib. — 3-tye vyd., pererob. i dop. / Suk L.K., Suk P.L. — K., 2016. — 663 s.
Tkachenko N.M. Bukhhalterskyy finansovyy oblik, opodatkuvannya i zvitnist: Pidruchnyk. – 7-me vyd. dopov. i pererob. – K.: Alerta, 2016. – 928s.
Assessment methods and criteria:
- Current control (30%): oral questioning, work in the practice, implementation of the laboratory work
- Final control (70%): semester control (written and oral component)
- Final control (70%): semester control (written and oral component)