ACCOUNTING, AUDIT AND TAXATION
Guarantor of the educational program
The guarantor of the educational program “Accounting, Audit and Taxation” is Dr. in Economics, Professor T. I. Yefimenko
Purpose of training in the educational program
The purpose of the educaitonal program is to create a complete system for providing training of specialists in accounting, audit and taxation of commercial activities who have basic knowledge and practical skills in the field of accounting and taxation, control and analysis of economic activities and are able to apply them to solve problems in the business management system
and obtaining knowledge, skills and abilities in the field of accounting and taxation of banking institutions, insurance companies, institutions of funded pension provision, investment funds and companies and other legal entities whose exclusive activity is the provision of financial services, and in cases directly defined by law. Students will gain in-depth knowledge
on the organization and administration of accounting procedures of financial institutions, state regulation of the accounting system and in-house control, taxation, budgeting and strategic management, definition and compliance with the accounting policy of enterprises. They gain skills in evaluating and interpreting economic indicators presented in financial statements
of financial institutions, developing on their basis management decisions on the creation and functioning of a modern competitive financial services sector.
Recipients of the educational program
Recipients of the educational program are graduates of secondary schools who strive to
quickly, efficiently and professionally assess the effectiveness of financial and economic activities of both the enterprise as a whole and its structural divisions;
accurately and timely find and take into account factors that affect the profit received from specific types of goods sold and services rendered;
determine the profit for trading activities (turnover costs) and trends in their changes, which is necessary to determine the selling value and calculate profitability;
find optimal ways to solve the commercial problems of a trading enterprise and get sufficient profit in the near and long term.
Training in the program provides a large amount of knowledge, skills and abilities, the ability to apply knowledge and form judgments:
reflection of business operations that occur in the course of economic activity of an enterprise or organization on accounting accounts and their generalization.
organization of work in accordance with the requirements of life safety of accounting service employees.
ability to exercise control over economic activity.
practical skills in in-house (managerial) accounting
computer skills at the user level, using information technologies to solve practical problems in the field of professional activity
applying the procedure for accounting for economic processes and applying all methodological methods of accounting and taxation in economic practice.
ability to perform tax calculations based on the specifics of the enterprise or organization.
ability to analyze indicators of economic activity of an enterprise or
ability to perform the accounting of all business operations with
using modern accounting forms and software.
Main types of economic activity for bachelor graduates in the specialty “Accounting and Taxation” according to the National Classifier of Ukraine “Classification of types of economic activity” DC 009 2010: auxiliary activities in the fields of financial services and insurance; activities in the fields of law and accounting; activities of main departments (head offices); management consulting; research and development; higher education. Employment is possible at enterprises of any organizational and legal
forms (commercial, non-commercial, public, municipal) of all industries and forms of ownership, where graduates work in the positions of accountants; supervisors, assistant auditors; in the bodies of the State Fiscal Service, state financial inspection, etc., where graduates work as inspectors; in financial and credit institutions, where graduates hold the positions of cashiers, accountants, supervisors and so on.
The program provides the formation of a basic level of knowledge and skills in accounting and taxation of the results of activities of an enterprise or organization. It is focused on basic special training of modern accountants, supervisors, and tax
inspectors, entrepreneurs, economists, and so on. Forms accounting and taxation specialists with creative thinking, capable of both
using existing methods of reflecting business operations in the accounting system, generalize them, generate various types of reporting and analyze it, and perform control functions. The program is implemented in the active research environment and is mobile.
It is coordinated with the basic courses of modern international certification programs. A special feature of the program is the availability of practical training, mainly at the enterprises of the railway complex in the amount of 10 ECTS credits.