A result of studying the module student must:
- to know the essence of objects of financial accounting and understand their role and place in economic activity and possess methodical tools for accounting and taxation of economic activity of enterprises;
- to be able to formulate and analyze enterprise accounts and correctly interpret received information for management decisions;
- to be able to solve complex specialized problems and practical problems during professional activity in the field of financial accounting or in the process of study, which involves the application of theories and methods of economic science and is characterized by complexity and uncertainty;
- to be able to display information on business operations of economic entities in the financial accounting, to systematize them, to summarize them in the reporting and interpret to meet the information needs of decision-makers.

prerequisite: Accounting (general theory), Business Economics
co-requisite: Reporting of enterprises

Fundamentals of financial accounting. Capital investment accounting. Accounting for fixed assets and other non-current tangible assets. Accounting for intangible assets and goodwill. Accounting for long-term financial investments. Accounting for long-term debt and other non-current assets. Inventory accounting. Accounting of low-value and worn-out items. Accounting production. Accounting for funds and current financial investments. Accounting for settlements with customers and customers and other current accounts receivable. 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.

1. Височан О.С. Фінансовий облік: Навч. посібник / О.С. Височан, О.О. Височан. – 2-ге вид., переробл. і доповн. – Львів: Видавець: ПП Сорока Т.Б., 2017. – 450 с.
2. Сук Л.К. Фінансовий облік: Навчальний посібник / Л.К. Сук, П.Л. Сук. – 3-тє вид., переробл. і доповн. – К. : Знання, 2016. – 663 с.
3. Фінансовий облік: підруч. / Я. Д. Крупка, З. В. Задорожний, Н. В. Гудзь та ін. – 4-те вид., доп. і перероб. – Тернопіль: ТНЕУ, 2017. – 451 с.
4. Шара Є. Ю. Фінансовий облік I: Навчальний посібник / Є. Ю. Шара, І. Є. Соколовська-Гонтаренко. – К. : Центр учб. літ., 2016. – 336 с.

Current control (30%): oral questioning, work in the practice; implementation of the laboratory work
Final control (70%): semester control (written and oral component)