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Tax Accounting and Reporting

Major: Accounting and Taxation
Code of Subject: 6.071.01.E.84
Credits: 5
Department: Accounting and Analysis
Lecturer: Yastrubskyy Mykhailo
Semester: 7 семестр
Mode of Study: денна
Learning outcomes:
1) to form a general economic thinking on the formation of tax accounting and reporting;
2) knowledge of the procedure for taxation of legal entities and individuals;
3) the ability to make calculations for taxes and fees and submit reports;
4) the ability to structure information on taxation and reporting;
5) the ability to report on the results of tax calculations;
6) the ability to systematize the resulting information on taxation for the needs of the governing bodies of economic entities.
Required prior and related subjects:
The tax system
Tax reporting
Summary of the subject:
The theoretical material of the discipline covers 10 topics that reveal the features of tax accounting and reporting. Disclosure of the subject of the discipline through consideration of the directions of taxation. Educational materials of the discipline reveal the features of tax accounting and reporting. The application of tax procedures is considered in relation to the objects of accounting. Tax accounting is carried out by accounting staff on the basis of the norms of the tax legislation of Ukraine, other normative acts.
Recommended Books:
Yastrubskyy M.Ya. Accounting and reporting in taxation / M.Ya. Yastrubskyy, LM Лучишин, Н.І. Rymarska. Lviv: Lviv Polytechnic Publishing House, 2013. - 376 p.
Assessment methods and criteria:

англійськаросійськаукраїнська


Критерії оцінювання результатів навчання студентів
Розподіл балів за формою контролю навчальної роботи студента денної форми навчання
Розподіл балів у 100-бальній шкалі
Поточний контроль (ПК)
Разом за дисципліну 100
усні відповіді на практичних заняттях 18, виконання та захист
контрольної роботи 12 письмове тестування 70



Kryteriyi otsinyuvannya rezul?tativ navchannya studentiv
Rozpodil baliv za formoyu kontrolyu navchal?noyi roboty studenta dennoyi formy navchannya
Rozpodil baliv u 100-bal?niy shkali
Potochnyy kontrol? (PK)
Razom za dystsyplinu 100
usni vidpovidi na praktychnykh zanyattyakh 18, vykonannya ta zakhyst
kontrol?noyi roboty 12 pys?move testuvannya 70
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324/5000


Criteria for evaluating student learning outcomes
Distribution of points according to the form of control of educational work of a full-time student
Distribution of points on a 100-point scale
Current control (PC)
Total for discipline 100
oral answers in practical classes 18, performance and defense
control work 12 written testing 70