Description

Learning outcomes:

– knowledge and understanding of economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems;

– to understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises;

– to determine the nature of the objects of accounting, analysis, control, audit, taxation and to understand their role and place in economic activity;

– to form and to analyze the financial, managerial, tax and statistical reporting of enterprises and correctly interpret the obtained information for managerial decisions making;

– to have methodical tools of accounting, analysis, control, audit and taxation of economic activity of enterprises;

– to understand the features of the practice of accounting, analysis, control, audit and taxation of activities of enterprises of various forms of ownership, organizational and legal forms of management and types of economic activities;

– to know the mechanisms of functioning of the budget and tax systems of Ukraine and take into account their features in order to organize accounting, the choice of taxation system and the formation of enterprises’ reporting;

– to understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting-and-analytical information;

– to identify and assess the risks of enterprises’ economic activities;

– to understand the theoretical foundations of audit and be able to apply its methods and procedures;

– to determine directions of increase of efficiency of financial resources formation, their distribution and control of use at the level of the enterprises of various organizational-and-legal forms of ownership;

– to apply specialized information systems and computer technologies for accounting, analysis, control, audit and taxation;

– be aware of the peculiarities of enterprises functioning in modern economic conditions and demonstrate an understanding of their market positioning;

– be able to apply economic and mathematical methods in the chosen profession;

– to possess general scientific and special research methods for social and economic phenomena and economic processes at the enterprise;

– to possess and apply knowledge of the state and foreign languages for the formation of business papers and communication in professional activities;

– be able to work both independently and in a team, demonstrate leadership qualities and responsibility in work, adhere to ethical principles, respect individual and cultural diversity;

– to analyze the development of accounting systems, models and methods at the national and international levels in order to justify the feasibility of their implementation in the enterprise;

– to adhere to a healthy lifestyle, safety of life of employees and take measures to preserve the environment;

– to perform professional functions taking into account the requirements of social responsibility and labor discipline and be able to plan and manage time;

– to understand the requirements for the specialty, due to the need to ensure sustainable development of Ukraine, its strengthening as a democratic, social, constitutional state;

– to understand and realize own rights and responsibilities as a member of society, to realize the values of a free democratic society, the rule of law, human and civil rights and freedoms in Ukraine;

– to preserve and increase the achievements and values of society on the basis of understanding the place of the subject area in the general system of knowledge, to use different types and forms of physical activity to lead a healthy lifestyle;

– to understand the organizational aspects of the audit and be able to form the legal, informational and technical support of auditors work;

– strive to acquire new knowledge, find and process regulatory, reference, scientific and other information in the field of accounting, analysis, control, audit and taxation.