Ternopil Ivan Puluj National Technical University

Каф. бухгалтерського обліку та аудиту



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.

3. Information about the author of the course

Full name Spivak Serhii
Academic degree Cand. Sc.
Academic title Assoc. Prof.
Link to the teacher`s page on the official website of the department
Е-mail (in the domain

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

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.

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
Approved by the department
(protocol №
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