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Ternopil Ivan Puluj National Technical University
Факультет економіки та менеджменту
Кафедра бухгалтерського обліку та аудиту
Accounting
syllabus
| Major | 073 - Менеджмент (бакалавр) |
| Field of knowledge | 7 Управління та адміністрування |
| Academic degree | bachelor's |
Course
| Course type | elective special education |
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| Study start course | 2 | ||||
| Semesters | 4 | ||||
| Form of education | full-time | ||||
| Study hours structure |
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| Amount of hours for individual work | 56 | ||||
| ECTS credits | 4 | ||||
| Form of final examination | exam |
Lecturer
| Academic degree | Cand. Sc. |
| Academic title | Assoc. Prof. |
| Full name | Spivak Serhii |
Course goals and learning objectives
| Purpose of the “Accounting” is forming the system of special knowledge in the sphere of the theory and practice of accounting at enterprises. A student has to demonstrate such learning outcomes on the discipline: 1) skills to understand and evaluate the nature of business transactions, economic indicators; 2) skills to draw up a balance sheet; 3) ability to display business transactions on analytical and synthetic accounting accounts, in documents; 4) skills to conduct an inventory of fixed assets, inventories at the enterprise; 5) skills to determine the amount of capital, to pay salaries to employees of the enterprise, calculate the amount of activity costs. 6) prepare financial statements. |
Course description
| Lectures | 1. Introduction to accounting structure 2. Technology of decision-making process 3. Accounting process : equation, rules, preparation of journal and ledger structure 4. Trial balance 5. Subsidiary books 6. Inventory valuation methods structure 7. Depreciation accounting and policy structure 8. Introduction to management accounting structure |
Course author
| Cand. Sc., Assoc. Prof. Співак Сергій Михайлович |
Дата останнього оновлення: 2020-11-24 23:05:30
