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Enterprise Reporting
Major: Vocational education (Accounting and Taxation)
Code of Subject: 6.015.23.E.85
Credits: 4
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Voskalo Volodymyr Ivanovych
Semester: 4 семестр
Mode of Study: денна
Learning outcomes:
As a result of studying the discipline specialist should know: structure and types of reports presented by enterprises and organizations of different ownership; requirements of national standards and regulations regarding the regulations for the reporting forms, terms and features of their submission.
Prepared specialist should be able to form and give users financial, tax, statistics, departmental, internal reporting, etc., to know what workflow enterprises and organizations.
Prepared specialist should be able to form and give users financial, tax, statistics, departmental, internal reporting, etc., to know what workflow enterprises and organizations.
Required prior and related subjects:
-prerequisite: Financial Accounting І, Financial Accounting ІІ.
-korrequisite: Tax system
-korrequisite: Tax system
Summary of the subject:
Reports of enterprises and its classification. Financial reports of enterprises and organizations in Ukraine. Financial Reports: Balance Sheet (Report of Financial Position) Income report (report of comprehensive income), Cash flow report, Report of shareholders' equity, Notes to the annual financial report. Features of reporting of small business, Consolidated financial reporting, Tax reporting: income tax of enterprise, value added tax and excise tax, other forms of tax reporting, social reporting, statistical reporting.
Recommended Books:
1. Zvitnist pidpryiemstv: navch. posib.(dlia stud. vyshch. navch. zakl.za spets. «Oblik i opodatkuvannia») [V.P. Pantielieiev, O.A. Yurchenko, H.M. Kurylo, K.V. Bezverkhyi; zah. redaktsiieiu d.e.n., prof. V.P. Pantielieieva]. – K.: DP «Inform.-analit. ahentstvo», 2017. – 432s.
2. Bondar M.I. Zvitnist pidpryiemstva. Navchalnyi posibnyk. – K.: Tsentr uchbovoi literatury, 2015. - 570 s.
3. Petryshyn L. P. Zvitnist pidpryiemstv : navch. posib. / L. P Petryshyn, H. V. Syrotiuk. – Lviv : Mahnoliia 2006, 2015, – 436 s.
4. Krupelnytska I.H. Zvitnist pidpryiemstv. Navchalnyi posibnyk - K.: Tsentr uchbovoi literatury, 2012. - 232 s.
5. Strelnykov O.I.,Petrushevskyi Yu.L. Zvitnist pidpryiemstv. - Lviv: Mahnoliia 2006, 2013. - 306 s.
6. Zvitnist pidpryiemstva. Len V.S., Hlyvenko V.V. Pidruchnyk. – K.: Karavela, 2010 + CD 2016. – 672 s.
2. Bondar M.I. Zvitnist pidpryiemstva. Navchalnyi posibnyk. – K.: Tsentr uchbovoi literatury, 2015. - 570 s.
3. Petryshyn L. P. Zvitnist pidpryiemstv : navch. posib. / L. P Petryshyn, H. V. Syrotiuk. – Lviv : Mahnoliia 2006, 2015, – 436 s.
4. Krupelnytska I.H. Zvitnist pidpryiemstv. Navchalnyi posibnyk - K.: Tsentr uchbovoi literatury, 2012. - 232 s.
5. Strelnykov O.I.,Petrushevskyi Yu.L. Zvitnist pidpryiemstv. - Lviv: Mahnoliia 2006, 2013. - 306 s.
6. Zvitnist pidpryiemstva. Len V.S., Hlyvenko V.V. Pidruchnyk. – K.: Karavela, 2010 + CD 2016. – 672 s.
Assessment methods and criteria:
- Current control (40%): oral questioning, work in the practice, performance of calculation and graphic work; implementation of the laboratory work.
- Final control (60%): semester control (written and oral component)
- Final control (60%): semester control (written and oral component)