Accounting and Taxation

Autumn semester: 01.09-05.12 Теоретичне навчання | 04-17.10 1МК | 22.11-05.12 2МК | 06-26.12 СК

Spring semester: 24.01-29.05 Теоретичне навчання | 28.03-10.04 1МК | 16.05-29.05 2МК | 13-30.06 СК

Приймання відвідувачів дирекції 13⁴⁵-14³⁰

Accounting and Taxation

Bachelour level

INFORMATION ABOUT THE QUALIFICATION

1. Qualification Bachelor`s degree, Accounting and audit, accounting and audit bachelor

2. Main field(s) of study for the qualification Management and administration

3. Name and status of the institution awarding the qualification Public higher education institution "Ukrainian National Forestry University". State./Public higher educadion institution "Ukrainian National Forestry University". State. Recognized by the state Accreditation Commission of Ukraine.

4. Language(s) of instruction Ukrainian

INFORMATION ABOUT THE LEVEL OF THE QUALIFICATION

1. Level of qualification Ability to solve complex specialized problems and practical tasks in a given professional activity field either while studies; this supposes respective scientific field's several theories' and methods' application under complex ambiguous conditions.

2. Official duration of programme 3 years 10 months (240.00 credits ECTS)

3. Access requirements(s) Complete secondary education on the basis of external independent testing (admission tests)

INFORMATION ABOUT THE CONTENTS AND OUTCOMES GAINED

1. Mode of study Full-time/Extramural
2. Programme requirements Learner must satisfy the programme requirements in the Programme Specification, which includes:

- Theoretical training (213 ECTS credits) of subjects in form of audition classes (lecture, seminar, practical classes) and individual work. Block of standard subjects that ensure grounding of bachelors of accounting and audit consists of 151 ECTS credits. The block of selective subjects is 62 ECTS credits;
- Execution of 4 course works (4 ECTS credits);
- Passing the industrial bachelor's practice and the pre-diploma practices (12 ECTS credits);
- The final state certification of the bachelor in the form of defense of the thesis of the bachelor's degree (15 ECTS credits).
Credits are assigned to the student when he/she successfully (see Grading scheme in 4.4) passes written (or oral) tests and examinations in subjects, defends course papers, reports results of his/her practical training, passes final examinations.
The competences acquired:
Knowledge and understanding:
- knowledge of fundamental economic disciplines, fundamentals of management and administration, accounting disciplines, fundamentals of taxing and controlling;
- knowledge of the technologies of accounting of funds and settlement operations, fixed assets, inventory, labor and buyout, intangible assets and financial investments, equity and liabilities, costs of production, finished products and their selling, foreign trade, revenues and financial results;
- knowledge of methodology of analysis of the activities of the company and audits; knowledge of methods of evaluation of public and private investment efficiency; knowledge of technology and organization of production in the forest sector, understanding tax accounting and reporting of the forest complex enterprises; understanding the interaction between economic and ecological systems, knowledge of the main provisions of the modern ecological economics, mechanisms of ensuring the sustainable socio-economic development and formation of "green" economy, tools of ecological-economic analysis of the activities; knowledge of economic-mathematical methods and computer software; knowledge of basics of law, politology, sociology, and history of Ukraine; knowledge of foreign language for professional communication.
Application of knowledge and understanding:
- ability to apply knowledge and understanding to solve the problems of formation of accounting policy, the implementation the accounting and analytical process, preparing financial, tax and statistical reporting; ability to collect and summarize information on presence and movement of assets, operating expenses and income, investment and financial activity, and ensuring equity commitments in the accounting records and reporting;
- ability to assess and manage the expenses in strategic management accounting, analyze deviations and analyze the "cost-volume-profit", to apply linear programming for the purposes of strategic management accounting;
- ability to plan business activity of an enterprise, make budgets and estimates; ability to explore patterns of development and management of tax processes, state fiscal relations in accordance with the laws and regulations of Ukraine.
Making judgments:
- ability to make conclusions on the efficiency rate of the developed accounting policies in accordance with national and international standards of accounting and reporting information database and computerization of accounting and reporting process for making effective management decisions;
- ability to identify and formulate a problem regarding the enterprise activity and its business units, to make findings as to their causes and provide suggestions for improvement of financial and economic activity;
-ability to assess compliance of the company and its structural divisions with the legislative requirements, contractual obligations, ethical standards; ability to predict the environmental consequences of the decisions, evaluate ecological and economic level of the company activity."

3. Information about the educational components (number of ECTS credits):

1 History of Ukraine (3)

2 Ukrainian Language for Professional Purposes (3)
3 Philosophy (3)
4 Advanced Mathematics (7)
5 Computer Science (6)
6 Foreign Language (6)
7 Political Economy (5)
8 History of Ukrainian Culture (3)
9 Physical Education (6)
10 Sociology (4)
11 Макроекономіка (4)
12 Probability Theory and Mathematical Statistics (4)
13 Technological Systems (1,5)
14 Jurisprudence and Politology (4)
15 Regional Economics (4)
16 Forest taxation with the basics of forest management (1,5)
17 Microeconomics (4)
18 Operations Research/Management science (4)
19 Enterprise Economics (4)
20 Statistics (4)
21 National Economics (4)
22 Accounting (8)
23 Money and Сredit (4)
24 History of Economics and Economic Thought (5)
25 Econometrics (3)
26 Finance (4)
27 Basics of Labor Safety and Life Safety (3)
28 Environmental Economics (2,5)
29 Financial Accounting I (4)
30 Marketing (4)
31 Labor Economics and Labor Relations (4)
32 International Economics (3)
33 Control and Revision (3)

34 Fundamentals of Scientific Researches (2,5)

35 Finance of the Enterprises (4)
36 Business Analysis (4)
37 Management (3)
38 Financial Accounting II (4)
39 Management Accounting (4)
40 Іnsurance (4)
41 Business Planning (3)
42 Forensic Audit Examination (4)
43 Enterprise Reporting (4)
44 Tax Accounting and Reporting (4)
45 Audit (4)
46 Accounting Information Systems (4)
47 Accounting in Accordance With International Standards (4)
48 Ecological and Economic Analysis (3)
49 Accounting in State-Financed Organizations (4)
50 Tax Policy (3)
51 Bank Accounting (4)
52 Еnvironmental Іnsurance (3)
53 Small Business Accounting (4)
54 Accounting for Types of Business Activities (3)
Academic year papers
55 Macroeconomics (course work) (1)
56 Business Analysis (course work) (1)
57 Audit (course work) (1)
58 Accounting (course work) (1)
Практики / Practical training
59 Practice of Accounting (3)
60 Practice of Financial Accounting (6)
61 Pre-diploma practice (3)
Атестація / Сertification
62 Bachelor Thesis (15)

Total credits ECTS 240

Master level

INFORMATION ABOUT THE QUALIFICATION

1. Qualification Master's degree, Accounting and taxation

2. Main field(s) of study for the qualification Management and administration

3. Name and status of the institution awarding the qualification
Public higher education institution "Ukrainian National Forestry University". State/Public higher educadion institution "Ukrainian National Forestry University". State. Recognized by the state Accreditation Commission of Ukraine.

4. Language(s) of instruction Ukrainian

INFORMATION ABOUT THE LEVEL OF THE QUALIFICATION
1. Level of qualification Ability to solve complex specialized problems and practical tasks in a given professional activity field either while studies; this supposes respective scientific field's several theories' and methods' application under complex ambiguous conditions.
2. Official duration of programme 1 year 6 months (90.00 credits ECTS)
3. Access requirements(s) Education and qualification level of a Bachelor on the basis of admission tests in profession

INFORMATION ABOUT THE CONTENTS AND OUTCOMES GAINED
1. Mode of study Full-time/Extramural
2. Programme requirements

Learner must satisfy the programme requirements in the Programme Specification, which includes:
- theoretical study (63 ECTS credits) of subjects in the form of class and individual work. Block of compulsory disciplines covers 37.0 ECTS credits. Block of optional subjects covers 26 ECTS credits; Practical training (12 credits ECTS), in particular, pre-diploma practice (3 credits ECTS); Coursework and projects (3 credits), including coursework (3 credits ECTS); Final state certification in the form of master's work (15 ECTS credits).

The competences acquired:

- knowledge of accounting and analytical support of enterprise's economic activity taking into account requirements of national and international standards; knowledge of theoretical foundations and procedure of accounting organization at enterprises including foreign economic activity, application order of teaching methods and methods of sanation audit to prevent the crisis and minimize crisis consequences; knowledge of methods, techniques, ways of financial analysis to evaluate the liquidity, solvency, competitiveness and business activity of the entity; knowledge theoretical foundations, features of organization and implementation of financial control in Ukraine.
- ability to apply knowledge and understanding for solving problems of enterprise accounting policy formation, organization of accounting and analytical process, financial, tax and statistical reporting; ability to organize a control process in accordance with the requirements of the current legislation and computerization of accounting and reporting process; ability to objectively evaluate rational use of all kinds of financial resources and identify reserves for improvement of financial situation.
- ability to form conclusions about efficiency of the enterprise's developed accounting policy in accordance with national and international standards of accounting and reporting, information database and computerization of accounting and reporting process for making effective management decisions; ability to assess financial state of the company and the environment for signs of crisis or pre-crisis situation; interpret indicators of financial statements and use information for selection of financial stabilization mechanism and development of a complex program of financial rehabilitation of the company.

3. Information about the educational components (number of ECTS credits):

1 Accounting in the Management of the Enterprise (4)

2 Global Economy (4)
3 State Financial Control (4)
4 Environmental Policy (3)
5 Environmental Statistics (4)
6 Innovative Development of the Enterprise (4)
7 Accounting for Freign Economic Activity (4)
8 Accounting and Reporting in accordance with IFRS (4)
9 Organization and Methodology of Audit (4)
10 Organization of Accounting (4)
11 Labor Safety in Branch and Civil Defense (4)

12 Sanation Audit (3)

13 Social Responsibility and Intellectual Property (3)
14 Strategic Management Accounting (4)
15 Philosophical Basis of the Sustainable Development (4)
16 Financial Analysis (3)
Academic year papers
17 Financial Analysis (3)
Practical training
18 Industrial Practice (9)
19 Pre-Diploma Practice (3)
Атестація / Сertification
20 Preparation and defence of Master's thesis (15)

Total credits ECTS 90