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Ternopil Ivan Puluj National Technical University
Каф. бухгалтерського обліку та аудиту
Accounting
syllabus
1. Educational programs for which discipline is mandatory:
| # | Educational stage | Broad field | Major | Educational program | Course(s) | Semester(s) |
|---|---|---|---|---|---|---|
| 1 | bachelor's | 7. Управління та адміністрування | 073. Менеджмент (бакалавр) | 2 | 4 |
2. The course is offered as elective for all levels of higher education and all educational programs.
4. Information about the course |
|
|---|---|
| Study hours structure |
Lectures: 32 Practical classes: 32 Laboratory classes: 0 Amount of hours for individual work: 56 ECTS credits: 4 |
| Teaching language | english |
| Form of final examination | exam |
| Link to an electronic course on the e-learning platform of the university | https://dl.tntu.edu.ua/bounce.php?course=4981 |
5. Program of discipline
Description of academic discipline, its goals, subject of study and learning outcomes
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.
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.
Contents of the academic discipline
Lectures (titles/topics)
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
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
Approved by the department
(protocol №
on «
»
y.).
