Accounting, audit and taxation of banks and financial institutions
The purpose of training in the educational program
The purpose of training in the educational program – to create a holistic system of training for accounting, auditing and taxation of commercial activities, with basic knowledge and practical skills in accounting and taxation, control and analysis of economic activity and able to apply them to solve problems in business management activities and obtaining knowledge, skills and abilities in the field of accounting and taxation of banking institutions, insurance companies, funded pension institutions, 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 of the organization and administration of accounting procedures of financial institutions, state regulation of accounting and internal control, taxation, budgeting and strategic management, definition and compliance with accounting policies of enterprises. Gain skills of evaluation and interpretation of economic indicators presented in the financial statements of financial institutions, to develop on their basis management decisions on the creation and operation of a modern competitive sphere of financial services.
Recipients of the Educational Programme
- are graduates of general secondary education institutions who aspire
- quickly, efficiently and professionally evaluate the effectiveness of commercial work of the enterprise as a whole and its structural units;
- accurately and timely find and take into account the factors that affect the income from specific types of goods sold and services provided;
- determine the profit on trading activities (turnover costs) and trends in their changes, which is necessary to determine the selling price and calculate profitability;
- to find the best ways to solve the commercial problems of the trading company and get enough profit in the short and long term.
Training in the program provides the following amount of knowledge, skills and abilities, the ability to apply knowledge and form judgments:
- Reflection of business transactions that occur in the course of economic activity of the enterprise or organization on the accounts and their generalization.
- Organization of work in accordance with the safety requirements of employees of accounting services.
- Ability to control economic activity.
- Practical skills in internal (management) accounting
- Work with a computer at the user level, use information technology to solve practical problems in the field of professional activity
- Application of the order of accounting of economic processes and application in economic practice of all methodical receptions of the account and the taxation.
- Ability to perform tax calculations taking into account the specifics of the enterprise or organization.
- Ability to analyze indicators of economic activity of the enterprise or organization.
- Ability to perform the accounting process of all business transactions using modern forms of accounting and software.
The main types of economic activity for graduates of bachelors in the specialty “Accounting and Taxation” in accordance with the National Classification of Ukraine: “Classification of economic activities” DK 009 2010: ancillary activities in the field of financial services and insurance; activities in the fields of law and accounting; activity of main departments (head offices); management consulting; research and development; Higher Education.
Employment is available at enterprises of any organizational and legal form (commercial, non – commercial state, municipal) of all industries and forms of ownership in which graduates work as accountants, controllers, assistant auditors; in the bodies of the state fiscal service, the state financial inspection, etc., where graduates work as inspectors; in financial institutions, where graduates hold the positions of cashiers, accountants, controllers and so on.
- the program provides the formation of a basic level of knowledge and skills in accounting and taxation of the results of the enterprise or organization. Focused on basic special training of modern accountants, controllers, tax inspectors, entrepreneurs, economists, etc.
Forms specialists in accounting and taxation with creative thinking, able to use existing methods of reflecting business transactions in the accounting system, to generalize them, to form different types of reporting and analyze it, to perform control functions. The program is performed in an active research environment, is mobile.
It is coordinated with the basic courses of modern international certification programs.
The peculiarity of the program is the availability of practical training, mainly at the enterprises of the railway complex in the amount of 10 ECTS credits.