Faculty of Accounting and Management Taxation

Accounting and Taxation Department

Accounting and Taxation Department is considered to be a prominent Accounting teaching Department in Ukraine, and conducts educational and methodological, scientific and research work.

      Main goal of the Department is to organically combine educational, methodological and scientific performance of faculty. In particular, the Department’s lecturers constantly improve content and methodic of presentation of accounting disciplines. Scientific activities of the Department are focused on further development of fundamental and applied research on accounting and taxation.

       The Department conducts scientific research on the following theme “Improvement of accounting, analysis and auditing under conditions of innovative growth”. Scientific research of lecturers, PhD and Doctorate students focuses on improvement of progressive forms and methods of accounting and control in business activities, studies on theoretical base of accounting, identification and solving of methodological problems of accounting under conditions of measurement and analytical research on financial statements and value of informational data that is formed in accounting.

Achievements

      Among important approaches of the Department’s performance that is conducted by its lecturers, work of UN’s International working group of experts on accounting and financial reporting should be highlighted. Problematic questions that were developed by Department’s lecturers have very important applied meaning as well. Resolutions to them can be found in recommendations and proposals to projects and acting legislative requirements on accounting, control and taxations.

Practical results that were received during scientific and research work were used during preparation of monographies, scientific papers, tutoring and methodological literature, study textbooks and were implemented in study process.  Over the last five years scientific staff of Department prepared 507 scientific papers: 13 monografs, 223 articles, 253 scientific notes, 18 studing books.  In order to improve study process, results of scientific research were used during preparation of study plans, textbooks and study books on disciplines that are tutored by the Department.

Special attention is paid to scientific work of students that is supported by functioning of scientific club on accounting. Department’s students participate in specialized Olympiads, Contests on scientific papers and win first places.

More »

Departments History

 

History of the Department is closely connected to history of the University and starts from the beginning of XX century, when with help of business people, production men and lecturers under conditions of development of capital relationships in  tsar Russia, 4 year High commercial courses were opened. Since then, preparation of accounting specialists has started (along with commercial and merchandisespecialists, lecturers on commercial disciplines starting and middle schools and colleges).

Before, such kind of preparation of specialists in Russia was done only on Moscow and St.Petersburg. Kyiv High commercial courses were presented on all – Russian level.

After evacuation in 1944, Kyiv Institute was brought back into Kyiv and was granted name Kyiv financial and economic institute that was placed on 2nd Andriivska str, in building of financial and economical college.

    At a time 70 years ago, in 1944 in Kyiv financial and Economic institute Department on accounting studies was established (along with base departments politeconomy, finance, money circulation and studies, economical geography, statistics, mathematics, foreign languages and economic sectors).

     Founder and first head of Department was PhD and Senior lecturer Tziupa Mutrophan Grigorowich. He was highly qualified lecturer on accounting, who worked as tutor in KSU named after T. Shevchenko. Some time, M.G. Tziupa acted as Director in Kyiv part-time financial institute and Dean of Accounting and Statistical Faculty of Kyiv financial and economic institute.

    Times has changed, Soviet economy and Economy of Independent Ukraine developed, and therefore directions and content of Departments’ activities have changed, as well as its title:

Title of the Department

Year

Department of Accounting studies

1944 - 1977 yy.

Department of Accounting studies in Industry

1977 – 1986 yy.

Department of Accounting, controland analysis in Industrial activities

1986 - 1992 yy.

Department of Accountingand auditing in Industry

1992 – 2000 yy.

Department of Accounting in Industry

2000 – 2003 yy.

Business Accounting  Department

2003 – 2016 yy.

Accounting and Taxation Department

2016y. – till present

Qualitative component and excessive size of the Department had caused creation Department of Economic analysis (head of the Department, Doctor of Economic Sciences, Professor I.I. Karakoz) in 1964 year, and in 1977 Department of Accounting in Agricultural Sector (head of the Department, Doctor of Economic Sciences, Professor Y.Y. Litvin).

In 2000, on a base of Department of Accountingand auditing in Industry,  Department of Auditing studies was created (head of the Department, Doctor of Economic Sciences, Professor V.P. Zavgorodniy), and as the result Department of Accounting studies in Industry was created. In May 2003 on a base of Department of Accounting in Industry, Department of basic accounting preparation was created (at this point of time name of the Department is Department of Accounting studies) (head of the Department, Doctorate, Professor Y.A. Kuzminskiy). Department of Accounting in Industry, and the Department of Accounting in Industry was given name Business Accounting  Department.

In different times the Department was leaded by PhD, Senior Lecturer M.G. Tziupa (1944-1946), Doctor of Economic Sciences, Professor P.P. Nimchunov (1946-1975), then the department was managed by Doctors of Economic Sciences, Professors Y.Y. Litvin (1975-1977), A.M. Kuzminskiy (1977-1995), M.V. Kuzhelniy (1995-2009). Since 2009 Department was leaded by Doctor of Economic Sciences, Professor M.I. Bondar. Since 2016 Department leaded by Doctor of Economic Sciences, Professor M.M. Shygun. 

During the existence of the Department 20 Doctors of Economic Sciences were prepared. Among them Chumachenko M.G. – Member of academy of Science of Ukraine, Litvin Y.Y., Sopko V.V. – academician of Hungarian Academy of Science, Borodkin O.S., Bilukha M.T., Kuzminskiy A.M., Kuzhelniy M.V., Gerasimovych A.M., Zavgorodniy V.P., Kuzminskiy Y.A., Lovinska L.G., Galenko O.M., Gnylytska L.V.

During long years the following outstanding lecturers were tutoring: Yosup Mykolayovych Luchinskiy, Valentyna Andriivna Pivtoradnya, Yuriy Gavrilovich Samus, Nina Mykytivna Grabova, Oleksandr Dmytrovych Shmigel, Lydmula Vasulivna Zhylkina, Oleksiy Sergiyovych Borodkin. Viktor Petrovych Zavgorodniy, Mykola Sergiyovych Prydkiy, Volodumyr Grygorovych Linnuk.

As of 01.01.2017 Deaprtment include: 4 Doctors of Economic Sciences, Professors, 3 PhDs and professors, 19 PhDs and Senior lecturers , 2 Senior lecturers, 1 assistants without scientific degree.  

Teachers
  • Babich Vitalii Vasylovych
    Professor of the Department accounting and taxation, Professor, PhD. The scientific and pedagogical experience - 57 years. Born July 22, 1938 in the village Pochuyky Popilnyansky...
    Bondar Mykola Ivanovych
    Dean of the Accounting and Economics Faculty, Professor, Doctors of Economic Science. Experience in Scientific and lecture work is 19 years. Was...

View teaching staff »

Bachelor-level Disciplines
Accounting (General Theory)

The aim of mastering science: formation of students’ modern system of scientific knowledge about accounting, learning the basics of accounting methodologies and organization of accounting of economic activity, regulation of accounting and reporting in Ukraine.
The task of science: to give students the necessary educational material on methodologies and accounting, using of accounting information for economic analysis and audit, management decisions; establish a basis for the study of sciences "Financial Accounting", "Management accounting", "Audit"

Reporting of Enterprises

The aim of mastering science: study the composition, structure, content and order of presentation and financial, tax, statistical, internal reporting and reporting to social insurance funds. Particular attention is paid to the financial statements, which is the basis for a system of information disclosure on the performance of enterprises Ukraine External: owners, creditors and counterparties

Accounting systems and models

Course goal: the formation of common, global and specific competencies for the development of accounting system and models at the national and sub-national levels.
Courseobjectives: students' understanding of the prerequisites of accounting as a science and as a practical activity; study the process of formation of accounting theories and concepts; acquiring skills evaluation of new ideas in accounting sphere; acquiring the ability to identify of key features of national accounting systems and the implementation of benchmarking; skills of sustainable construction of new accounting models and their modifications; development of scientific prediction technology in the scientific development of accounting

Accounting in Foreign Countries

The aim of masteringthe discipline required of students' knowledge and practical skills in accounting in foreign cranes, given the generally accepted principles and international accounting standards.
Tasks of the course: learning general issues as accounting of foreign countries that formed within the British-American, Continental, South American and international and in-depth analysis of the accounting systems of countries with developed market economies

Accounting and Reporting in Taxation

The aim of learning the science - formation of the system of knowledge on the theory and practice of accounting within the taxation system and tax reporting drafting by enterprises, as a payers of taxes and fees (mandatory payments), taking into account the scope of their activities, ownership etc

Account and reporting of small business entities by national and international standards

Aim of capture discipline: to help future specialists to capture a theory and practice of conduct of financial (book-keeping) account on the enterprises of small business, to teach students in accordance with the current legislation of Ukraine, national normative documents and international standards to conduct a record-keeping on small enterprises

The accounting Policies of the Enterprise

The aim of mastering the discipline: the formation of students integrated system of knowledge about modern approaches to organization and methods of accounting and its legal regulation; assimilation principles, methods and accounting procedures to be applied in the company for preparation and presentation of its financial statements and in the process of monitoring, analysis and management

The basics of the scientific research

The aim of mastering the discipline: the formation of students integrated system of knowledge of modern science "Accounting, control, analysis and audit" basics methodology and techniques of economic research in accounting, control, analysis and audit, instilling in students the skills, solve practical problems research by; take part in research work; implement in practice the latest achievements of world science, technology and cultural progress; develop creative skills in applying scientific methods to solve production problems; mastery of design methods and techniques of research results

Managerial Accounting

The purpose of the science studingis to provide students with the knowledge and skills concerning organization and methods of management accounting.
The tasksof the science arestudying the principles and methods of management accounting, its place and role in the management process; acquiring skills to apply appropriate methods and techniques in the process of accounting, budgeting and analysis of revenues, expenditures and financial results for making effective management decisions

Financial Accounting 1

The aim of mastering science: formation of students the system of knowledge, practical skills and working methods of accounting of fixed assets; training and providing financial information to different users to develop, study and making decisions about the effectiveness of the entity

Financial Accounting 2

Goal of the discipline: formation of integrated system of knowledge and skills regarding theory and practice offinancial accounting at the enterprisesof different types of ownership.
Tasks of the discipline: learning and gaining of practical skills on methodology of accounting of the following items: equity, liabilities, income and expenses and financial results of the enterprise; as well as documents’ supporting, theirs groupings and generalization in general legers

Accounting by type of economic activity

The aim of mastering the course: to help future professionals learn the theory and practice of accounting at the enterprises of various branches of economic activity, taking into account the characteristics of their technology and the production process.
Tasks of the course - based on the latest achievements of science in accounting teach students correctly and efficiently applied to business accounting based on their industry characteristics on the basis of existing regulations to provide professionals the ability to apply the acquired knowledge in professional activities

Accounting and audit

The aim of mastering the discipline: forming of theoretical knowledge of accounting and auditing basics, acquisition of practical skills in registration and summarization of accounting information, reflection in the accounting system of individual economic transactions of the entity and basic economic processes, compilation and audit of the balance sheet

Introduction to the specialty

Purpose of mastering the discipline: acquisition by future specialists of fundamental economic knowledge, formation of logic of economic thinking and economic culture, teaching them basic methods of cognition and analysis of economic processes, ability to make sound decisions about economic problems related to their future; the formation of students integrated system of knowledge about future profession accountants intelligence, acquiring skills to navigate the successive stages of obtaining financial education in classical university, learning the basic concepts and categories of accounting and analytical science and practices to wide use acquired knowledge for competitive education in the first bachelor level

System of taxation of the enterprise

The aim of mastering the course: formation of students' theoretical knowledge and practical skills in taxation of the company. Particular attention is paid to the understanding of the Tax Code of Ukraine, by-laws, national tax legislation, the national tax system, its features, functions, tasks, classification and elements taxes, their economic essence and regulations to regulate, the study existing systems of taxation in Ukraine

Accounting and taxation of small enterprise entities

The aim of mastering the discipline: formation of a system of knowledge of accounting theory and practice, as well as methods of calculation and payment of taxes by small business entities in accordance with the requirements of the CCU; studying of students the legislative bases and gaining practical skills on methods of rational organization of the accounting subsystem for taxation purposes, preparation and submission of tax (including electronic) reporting by economic entities on the basis of using information systems and technologies, national provisions (standards) of accounting; understanding of the features, calculation procedure, methods and algorithms for calculating taxes and fees in Ukraine, understanding the conditions and methodological support for tax administration, compilation, completion and procedure for filing tax (including electronic) reporting; ability to use tax information in business management

History of taxes and taxation

The purpose of studying the discipline - formation of students' complex system of knowledge of basic theories and directions of tax evolution and taxation.
Tasks of discipline - acquainting students with approaches to studying the history of taxes and taxation and their periodization;  studying of the main historical stages of tax development in Ukraine;  familiarization with the sources of taxes in the countries of the ancient world;  familiarization with the basic theories of taxation;  systematization and expansion of knowledge of tax classification in Ukraine and in the world;  expanding outlook, forming conception about multifaceted multi-vectoring of tax history and taxation

Taxes in the international conventions and european directives

The aim of mastering the science: to acquire bases of creation of the international systems of taxation and implementation of tax policy with application of the international conventions and directives; and also basic principles; to create at students skills are qualified to carry out the analysis of the international tax law, to apply new tax technologies; teach students to make informed conclusions about the dynamics of international cooperation in the tax area in terms of deepening globalization of the world economy

Ecological accounting and audit

The aim of mastering the discipline: forming of theoretical knowledge of the basics ofecological accounting and ecologicalauditing, standards of ecology and gaining practical skills in the registration and summarization of accounting information, reflection in the accounting system of individual economic transactions of the entity and basic economic processes, preparation and audit of the balance sheet

Disciplines of Master’s Degree
Accounting and financial reporting according to international standards

The purpose of the science studingis to provide students with the necessary theoretical knowledge of regulations and the contents of the main International Financial Reporting Standards and their Interpretations, and the practical skills in the application of procedures related to preparing and presenting the financial statements of multinational corporations and securities market participants

Tax consulting


The purpose of mastering discipline: is the formation of students theoretical knowledge and practical skills in the methodology and
organization of the formation of knowledge system in the field of taxation and the nature of its development at the present stage

Accounting in the management of the entity

The aim of mastering science: formation of professional knowledge in the specialty.
The task of science, of students' knowledge about the optimal use of methodological tools of accounting in business management, structure and principles of reporting on the requested management to study management solutions, training material and relevant information to build forecasting activities company

Consolidation of financial statements

The aim of the discipline acquisition- accumulating by students theoretical knowledge of the regulations and the content of the main domestic and international financial reporting standards according to business combinations and consolidation of financial statements, as well as mastering practical skills on application procedures related to the preparation and presentation of consolidated financial Package Reporting group companies

Methodology and organization of scientific research in accounting, auditing and taxation

Course goal: Knowledge of methodology and organization of research in accounting and auditing ensuring the formation of future specialists professional approach to the implementation of scientific and applied research on the use of effective methods and techniques of research. It enables a qualitatively new scientific results with the world experience in the field of accounting, analysis and auditing

Organization of Accounting

The aim of mastering the science: Students’ acquiring the theoretical knowledge and practical skills in the accounting at the enterprises, organizations and establishments of Ukraine. Future Masters in accounting and audit must have knowledge on scientific organization of accounting, controlling and audit processes as a component of the management system and work of the people employed in accounting and accounting stuff’s management

Strategic management accounting

The aim of mastering the discipline: the formation of students theoretical knowledge and practical skills and techniques of strategic management accounting in making effective management decisions entities operating in a competitive environment.
Tasks of the course: use of the educational process for students mastering the features of formation and presentation of information necessary for the formulation of strategic objectives and their implementation to ensure the effective functioning of the economic agents in a dynamic market environment

Financial analysis

Aim of capture science: to help future specialists to capture a theory and practice of realization of financial analysis for the performers of entrepreneurial activities, to form for students ability and skills skilled to conduct the financial analysis of enterprise, do reasonable conclusions, find the ways of improvement of him the financial state and improvement of financial results

Disputes on taxation and judicial practices for their solution

The purpose of mastering the discipline: formation of common, global and specific competencies for protecting businesses in tax disputes with the use of the entire legislation.
Tasks of the course: to study to think according to the need to justify the position of the enterprise in the presence of a disputed tax position, to provide an understanding the ways of using the accounting information for protection the company in the process of reviewing the controversial tax issues in court

Tax management

The purpose of mastering discipline: the formation of general, global and special competencies in tax policy management in order to create the optimal tax burden, which has become a modern key characteristic of successful enterprise activity. Effectiveness of management of economic entities and the possibility of their development

Management in transfer pricing

Thepurposeofmasteringdiscipline: is the formation of students of modern economic thinking and the system of basic knowledge on the theory and practice of management in transfer pricing, the methodical foundations for the formation of transfer prices, the order of formation of documentation and reporting on transfer pricing, the mechanism of control over transfer prices, the acquisition of skills for the processing and use of tax information in management entrepreneurial activity, assessment of the impact of the TCU on the financial performance of the enterprise and the possibilities of avoiding it

Accounting in financial management

Objective of mastering discipline: acquisition of students’ theoretical knowledge and practical skills in using accounting to manage the financial resources of the enterprise and building a system for the effective use of property and achievement of the goals determined by the top management

Strategic tax management

Objective of mastering discipline: study of theoretical positions and world experience explaining the justification of managers of strategic tax decisions in the management process, as well as mastering of technical skills and techniques related to the use of analytical and control procedures and calculations, as well as:
1) providing students with theoretical knowledge and understanding of the main provisions of the course as the basis for acquiring their professional skills;
2) the development of a set of practical tasks, the solution of which ensures that students acquire a coherent system of skills to perform the typical tasks of a professional accountant in the field of financial management of enterprises;
3) the development of methodological recommendations and tasks for independent work on the study of the course, which serves as a means for students to develop their abilities to conduct scientific and practical research and present their results

Accounting support of intellectual property for business

Course goal: formation of general, global and special competences in the field of accounting and taxation of intellectual property in order to gain a deeper understanding of: their economic nature, structures, mechanisms and principles of protection, methods of evaluation and, in general, factors influencing the practice of using intellectual property objects in business

Tax management in the public sector

The aim of mastering the science: studying the theoretical provisions, world experience and international tax trends, which allow managers of public sector enterprises to make informed decisions, taking into account the tax consequences at the micro and macro levels; recognizing the main role of taxation and tax  procedures in the anti-crisis regulation, the impact of tax conditions on the business and investment activity of public sector enterprises; as well as mastering the skills and techniques of analytical and controlling procedures