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Analysis of Activity of Public Sector
Major: Accounting and taxation
Code of Subject: 7.071.01.E.31
Credits: 4
Department: Accounting and Analysis
Lecturer: Nashkerska Maria Mykolaivna
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
A result of studying the module student must:
- know the research methodology of budget institutions according to the accounting, financial and budgetary reports, other economic information to make effective decisions regarding ii improvements.
- be able to analyze the resources and effectiveness of their use, analysis of income and expenditure for general and special funds, assess the financial position and financial performance of budgetary institutions.
- know the research methodology of budget institutions according to the accounting, financial and budgetary reports, other economic information to make effective decisions regarding ii improvements.
- be able to analyze the resources and effectiveness of their use, analysis of income and expenditure for general and special funds, assess the financial position and financial performance of budgetary institutions.
Required prior and related subjects:
- prerequisite: «Accounting budgetary organization», «Accountability budgetary organization»
- co-requisite: «Accounting and accountability budgetaru organization ISA»
- co-requisite: «Accounting and accountability budgetaru organization ISA»
Summary of the subject:
The essence of the object, subject, methods and knowledge base analysis of budgetary institutions. Analysis of resource support economic activities of the institution. The analysis of income and expenditure budget institutions for special and general funds. Financial analysis of budgetary institutions. Analysis of the results of budget institutions. Peculiarity of the analysis of budgetary institutions of different sectoral.
Recommended Books:
1. Аналіз господарської діяльності: теорія, методика, розбір конконкретних ситуацій: Навч. посібник ? За ред. К.Ф.Ковальчука. – К.: ЦУЛ, 2012. –328 с.
2. Болюх М.А., Заросило А.П. Аналіз господарської діяльності бюджетних установ: Навч.посіб. - К.: КНЕУ, 2008. -344с.
3. Левицька С.О. Облік та аналіз діяльності бюджетних установ: Монографія. - Рівне: УДУВГП, 2004.- 233с.
2. Болюх М.А., Заросило А.П. Аналіз господарської діяльності бюджетних установ: Навч.посіб. - К.: КНЕУ, 2008. -344с.
3. Левицька С.О. Облік та аналіз діяльності бюджетних установ: Монографія. - Рівне: УДУВГП, 2004.- 233с.
Assessment methods and criteria:
- Current control (30%): oral questioning, work in the practice, test;
- Final control (70%): semester control (written and oral component)
- Final control (70%): semester control (written and oral component)