Code | В05020В |
Course unit | Accounting and Audit |
Nomber of credits ECTS | 4.5 |
Language of education | Ukrainian |
Learning outcomes of course unit | Remembering: theoretical foundations of accounting and auditing and their modern paradigm in the enterprise management system; principles and methods of accounting and auditing. Understanding: basic principles and methods of rational organisation and accounting of business entities as well as audit of financial statements; basic regulations of legistatioe acts, normatioe- instructioe documents, which regulate book keeping organization, financial accounts reports and audit. Applyin: formation of an accounting data system that impacts the management decisions efficiency; monitoring of the existing accounting information system, assessment of economic assets and sources of their formation, as well as the reliability of their display in reporting; Analysis of: the results of the organization's activities, comparing them with the factors of the external and internal environment and adjusting existing trends for a more effective management result. Evaluation of : financial condition of the enterprise; internal control and internal audit systems of the entity. Creation of: a proper system for organising and maintaining accounting, financial reporting and auditing. |
Types of educational work | Lectures, practical classes |
Type of final control | |
Content of course unit | Accounting theoretical foundations. Organisation of accounting for business entities. Accounting for the main business processes of business entities. Organisation of the financial statements audit. Methods of auditing financial statements. Accounting and audit information resources in enterprise management. |
Equipment (if applicable) | Not applicable |