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Ternopil Ivan Puluj National Technical University

Факультет економіки та менеджменту

Кафедра бухгалтерського обліку та аудиту



Major 073 - Менеджмент (бакалавр)
Field of knowledge 7 Управління та адміністрування
Academic degree bachelor's
Course type elective
special education
Study start course 2
Semesters 4
Form of education full-time
Study hours structure
32– lectures
32– practical classes
Amount of hours for individual work 56
ECTS credits 4
Form of final examination exam
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