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Home / Educational Programs Catalog / Bachelor / Accounting and auditing

Accounting and auditing

The program is focused on developing in applicants a set of knowledge and practical skills in financial and management accounting in accordance with national accounting regulations (standards) and international financial reporting standards (IFRS). Particular attention is paid to the preparation, analysis and interpretation of financial, tax and statistical reporting of enterprises, as well as methods and procedures of internal and external audit.

Applicants master modern information and analytical technologies in accounting and auditing: automated accounting systems, ERP platforms, digital management accounting services and business analytics tools. Practical training includes working with specialized software («MASTER: Accounting», «IS-pro»), as well as completing educational, production and professional internships at enterprises of various forms of ownership.

Graduates acquire competencies in identifying and assessing financial risks, ensuring the reliability of accounting information, applying tax legislation in practical activities, as well as analyzing economic activities to make informed management decisions.

Teaching is carried out on the basis of a student-centered, problem-oriented and interactive approach – lectures are combined with practical classes, work in small groups, course design and preparation of research papers. Applicants have the opportunity for academic mobility – national (partner universities in Ukraine) and international (Erasmus+, DAAD programs, agreements with universities in Poland, the Czech Republic, and Germany).

Graduates of the program are in demand as accountants, economists in accounting and analysis of economic activity, auditors, financial analysts, tax consultants, and internal control specialists at enterprises of all forms of ownership, in government institutions, and in auditing and consulting companies.

Contents

Program Profile

  • Object of activity:

    – business processes, assets, capital, liabilities, income and expenses of business entities of all forms of ownership, types of economic activity and organizational and legal forms, their financial and economic activities, results of operations and reporting;

    – accounting, auditing, taxation, financial, management, statistical and tax reporting systems, as well as methods and tools for their improvement, taking into account the requirements of national legislation, international financial reporting standards (IFRS), auditing standards (ISA) and IFAC recommendations;

    – information and analytical technologies in accounting, auditing and taxation, in particular automated accounting systems, corporate information platforms, digital management accounting services, electronic reporting, internal control, audit and financial management systems risks;

    – processes of financial analysis, planning, control, monitoring and management of economic security of enterprises, as well as methods of ensuring the reliability of financial information and its protection in the digital economy;

    – documentation support for management and internal control, financial, tax, statistical and non-financial documents that form the information field for making management decisions.

  • Theoretical content:

    concepts, concepts, principles, methods and tools that reflect the patterns of formation, generalization and use of accounting and analytical information to manage the activities of business entities. These include: the theory of accounting, auditing and taxation; concepts of financial, management, tax and international accounting; principles of formation and presentation of financial reporting; methodology of financial analysis, control and assessment of economic efficiency; concepts of economic security of the enterprise and sustainable business development.

  • Methods and technologies:

    accounting, preparation of financial, management, statistical and tax reporting; methods of financial, economic, management and tax analysis; methods of audit, internal control, risk assessment and verification of the reliability of information; analytical and information technologies in accounting and auditing, including ERP systems, digital platforms, cloud services, business intelligence (BI) technologies, machine learning and automation of accounting processes; tools for financial data management, electronic document management and data integration in corporate systems.

  • Tools and equipment:

    –

training specialists capable of solving complex specialized tasks and practical problems in the field of accounting, auditing, taxation and financial analysis, which are characterized by complexity, uncertainty of conditions and require the application of modern theories, methods and digital technologies.

A Bachelor of Accounting and Taxation must be able to:

– carry out financial and management accounting in accordance with national and international standards;

– ensure the reliability and transparency of financial reporting, its analytical interpretation for making management decisions;

– conduct audit and internal control of activities enterprises;

– use modern information systems and digital tools for accounting, analysis and control;

– develop analytical thinking, professional ethics, social responsibility and readiness for innovative activities in the field of finance and business.

Teaching and Assessment

Teaching and learning are based on the implementation of active methods that ensure a personally oriented approach, the development of critical thinking and professional autonomy of students. The educational process is built on the principles of student-centered, problem-oriented and interactive learning with extensive use of web technologies and self-study. The study of disciplines involves lectures and practical classes, work in small groups, which forms horizontal connections between students, preparation and presentation of educational and research projects, participation in debates and professional discussions. Considerable attention is paid to individual work under the guidance of teachers in preparation for conferences, implementation of a course project, presentation of the results obtained at conferences. Students are involved in independent research using the university’s resource base (library, computer classes), as well as the potential of partner institutions.

Education quality control involves control measures and analytical work on the analysis of their results. The applicant’s learning outcomes are assessed using control measures provided for by the educational program and programs of educational components on a 100-point scale or on a two-point scale (counted – not counted). The share of mandatory educational components that provide for a final assessment on a 100-point scale must be at least 70% of the total number of educational components.

Control measures include final control, and may also provide for input, current, intermediate and other forms of control, if they are determined by the programs of educational components. The forms of control measures, criteria, methods and assessment tools must correspond to the goals of education and the expected learning outcomes of each educational component.

Resource Provision

The implementation of educational activities within the framework of the implementation of the educational program is ensured by experienced scientific and pedagogical (pedagogical) employees necessary for the implementation of educational components, in accordance with the current Licensing Conditions. Among the 17 NPEs that provide teaching of mandatory OKs, 16 NPEs (94%) have a scientific degree and an academic title. 4 NPEs (24%) have certificates of knowledge of the English language in accordance with the Common European Recommendation on Language Education (level B2 and above) and 2 NPEs (12%) have higher education in language training at the master’s level.

The material and technical base of the Department of Accounting and Finance meets modern requirements for ensuring the educational process and fulfilling the duties of the Department’s employees. Multimedia projectors are used for lectures, and the classrooms are equipped with the necessary computer equipment. All equipment is in working condition.

A reading room, a subscription and copying equipment are also available to students and teachers. There is access to the Internet.

All necessary social and household infrastructure is available, the number of places in dormitories meets the needs of students.

Official website of the Zaporizhzhia Polytechnic National University: https://zp.edu.ua. Basic information about the activities of the Department of Accounting and Finance is available at the following link:  https://zp.edu.ua/department/kafedra-oblik-ta-finansy//. Access to educational and methodological materials is provided through the university-wide distance learning system moodle.zp.edu.ua, the university’s electronic library http://e-library.zp.edu.ua/, the institutional repository http://eir.zp.edu.ua/. Prompt information of applicants and employees, as well as other stakeholders about the activities of the university and the department, class schedules, educational and scientific events is carried out through the official website and educational portal (http://portal.zp.edu.ua. In addition, on the educational portal there is an opportunity to familiarize yourself with the curricula, applicants for higher education have the opportunity to familiarize themselves with the curricula and form an individual educational trajectory.

Computer programs «MASTER: Accounting educational version», «Comprehensive enterprise automation system »IS-pro«» are used to prepare applicants.

Program Competencies

Integral competence

The ability to solve complex specialized tasks and practical problems in the economic sphere, which are characterized by complexity and uncertainty of conditions, which involves the application of theories and methods of economic science

  • GC 1
    The ability to learn and master modern knowledge.
  • GC 2
    The ability for abstract thinking, analysis and synthesis.
  • GC 3
    Ability to work in a team.
  • GC 4
    Ability to work autonomously.
  • GC 5
    Appreciation and respect for diversity and multiculturalism.
  • GC 6
    The ability to act based on ethical considerations (motives).
  • GC 7
    The ability to be critical and self-critical.
  • GC 8
    Knowledge and understanding of the subject area and understanding of professional activity.
  • GC 9
    Ability to communicate in the state language both orally and in writing.
  • GC 10
    Ability to communicate in a foreign language.
  • GC 11
    Skills in using modern information and communication technologies.
  • GC 12
    The ability to act socially responsibly and consciously.
  • GC 13
    Ability to conduct research at an appropriate level.
  • GC 14
    The ability to exercise one's rights and responsibilities as a member of society, to be aware of the values ​​of a civil (free democratic) society, the rule of law, and the rights and freedoms of man and citizen in Ukraine.
  • GC 15
    The ability to preserve and multiply moral, cultural, scientific values ​​and achievements of society based on understanding the history and patterns of development of the subject area, its place in the general system of knowledge about nature and society and in the development of society, technology and engineering, to lead a healthy lifestyle.
  • GC 16
    Interpersonal interaction skills, the ability to act in a civically conscious and socially responsible manner, understand and use basic cultural concepts in everyday life, compare the development of Ukrainian culture with the development of cultures of other peoples of the world, in particular the cultures of Western Europe, orient oneself in the main directions of modern Ukrainian culture, be able to give them an objective assessment and scientifically based description, the ability to meaningfully and consistently analyze the main cultural eras, their historical and cultural monuments, as well as possess the basic elements of cultural etiquette and demonstrate one's comprehensive knowledge of issues of Ukrainian culture.
  • GC 17
    The ability to make decisions and act in accordance with the principle of non-acceptance of corruption and any other manifestations of dishonesty.

  • SC 1
    The ability to investigate economic development trends using the tools of macroeconomic and microeconomic analysis, to make generalizations regarding the assessment of the manifestation of individual phenomena that are characteristic of modern processes in the economy.
  • SC 2
    Use mathematical tools to study socio-economic processes, solve applied problems in the field of accounting, analysis, control, audit, and taxation.
  • SC 3
    The ability to reflect information about business transactions of business entities in financial and management accounting, their systematization, generalization in reporting and interpretation to meet the information needs of decision-makers.
  • SC 4
    The ability to apply knowledge of law and tax legislation in the practical activities of business entities.
  • SC 5
    The ability to conduct analysis of the business activities of an enterprise and financial analysis for the purpose of making management decisions.
  • SC 6
    Ability to perform accounting procedures using specialized information systems and computer technologies.
  • SC 7
    Ability to apply audit and assurance techniques.
  • SC 8
    The ability to identify and assess the risks of failure to achieve the entity's management objectives, non-compliance with legislation and regulation of activities, unreliability of reporting, conservation and use of its resources.
  • SC 9
    The ability to exercise external and internal control over the activities of the enterprise and its compliance with accounting and taxation legislation.
  • SC 10
    The ability to apply ethical principles when performing professional duties.
  • SC 11
    Demonstrate understanding of the requirements for professional activity, determined by the need to ensure the sustainable development of Ukraine, its strengthening as a democratic, social, and legal state

Program Learning Outcomes (PLO)

  • PLO 1
    Know and understand the categories, laws, cause-and-effect and functional relationships that exist between processes and phenomena at different levels of economic systems.
  • PLO 2
    Understand the place and importance of accounting, analytical, control, tax and statistical systems in providing users with accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises.
  • PLO 3
    Determine the essence of objects of accounting, analysis, control, audit, taxation and understand their role in economic activity.
  • PLO 4
    To form and analyze financial, management, tax and statistical reporting of enterprises and interpret the information received for making management decisions.
  • PLO 5
    Possess methodological tools for accounting, analysis, control, audit, and taxation of business activities of enterprises.
  • PLO 6
    Understand the specifics of the practice of accounting, analysis, control, audit, and taxation of the activities of enterprises of various forms of ownership, organizational and legal forms of business and types of economic activity.
  • PLO 7
    Know the mechanism of functioning of the budget and tax systems of Ukraine and take into account its features in order to organize accounting, choose a taxation system and form reporting at enterprises.
  • PLO 8
    Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information.
  • PLO 9
    Identify and assess business risks.
  • PLO 10
    Understand the theoretical foundations of auditing and be able to apply its methods and procedures.
  • PLO 11
    Identify areas for improving the efficiency of the formation of financial resources, their distribution and control of their use at the level of enterprises of various organizational and legal forms of ownership.
  • PLO 12
    Apply specialized information systems and computer technologies for accounting, analysis, control, audit and taxation.
  • PLO 13
    To be aware of the peculiarities of the functioning of enterprises in modern business conditions and to demonstrate an understanding of their market positioning.
  • PLO 14
    Be able to apply economic and mathematical methods in the chosen profession.
  • PLO 15
    Possess general scientific and special methods of researching socio-economic phenomena and economic processes at the enterprise.
  • PLO 16
    Possess and apply knowledge of the state and foreign languages ​​to form business papers and communicate in professional activities.
  • PLO 17
    Be able to work both independently and in a team, demonstrate leadership qualities and responsibility at work, adhere to ethical principles, and respect individual and cultural diversity.
  • PLO 18
    Analyze the development of accounting systems, models and methods at the national and international levels in order to justify the feasibility of their implementation at the enterprise.
  • PLO 19
    Adhere to a healthy lifestyle, ensure the safety of employees, and take measures to preserve the environment.
  • PLO 20
    Perform professional functions taking into account the requirements of social responsibility, labor discipline, and be able to plan and manage time.
  • PLO 21
    Understand the requirements for activities in the specialty, determined by the need to ensure the sustainable development of Ukraine, its strengthening as a democratic, social, and legal state.
  • PLO 22
    Understand and exercise your rights and responsibilities as a member of society, be aware of the values ​​of a free democratic society, the rule of law, human rights and freedoms of a citizen of Ukraine.
  • PLO 23
    To preserve and multiply the achievements and values ​​of society based on an understanding of the place of the subject area in the general system of knowledge, to use various types and forms of physical activity to lead a healthy lifestyle.
  • PLO 24
    To master the cultural conceptual and categorical apparatus, to understand the essence of relationships, to identify the main patterns of formation and stages of development of national and European culture from antiquity to the present day, to recognize the names of outstanding figures of the spiritual culture of mankind, to characterize the creative activity of outstanding masters of art.
  • PLO 25
    Apply the legal, security and civil principles of national resistance for responsible behavior in war, emergency and crisis situations, adhering to the requirements of the law, security standards and human rights

Academic Mobility

National credit mobility is regulated by the Regulations on the procedure for exercising the right to academic mobility of participants in the educational process of the Zaporizhzhia Polytechnic National Universityhttps://zp.edu.ua/uploads/pubdocs/2022/Nakaz_N210_vid_28.06.22.pdf. Higher education students have the opportunity to participate in the national credit mobility program: studying at higher education institutions – partners of NU «Zaporizhzhia Polytechnic» within Ukraine – in order to obtain credits of the European Credit Transfer and Accumulation System and relevant competencies, learning outcomes that will be recognized at NU «Zaporizhzhia Polytechnic». At the same time, the total period of study for such participants under credit mobility programs remains unchanged.

The university has inter-institutional agreements, according to which students studying in the relevant specialty have the opportunity to exercise their rights to academic mobility at the following universities of Ukraine: State Higher Educational Institution «Pridneprovsk State Academy of Civil Engineering and Architecture», Odessa National Economic University, Dnipro State University of Internal Affairs, Izmail State Humanitarian University, Black Sea State University named after. Petro Mohyla, Ternopil National Economic University, Khmelnytskyi National University, etc.

International credit mobility is regulated by the Procedure for the implementation of the right to academic mobility of participants in the educational process of the Zaporizhzhia Polytechnic National Universityhttps://zp.edu.ua/uploads/dept_nm/Polozhennia_pro_akademichnu_mobilnist.pdf, as well as by agreements on international credit mobility of the Zaporizhzhia Polytechnic National University (https://zp.edu.ua/akademichna-mobilnist). Students have the opportunity to participate in the international credit program Erasmus+KAL, programs of the German Academic Exchange Service DAAD.

The University has inter-institutional agreements, according to which students studying in the relevant specialty have the opportunity to exercise their rights to academic mobility in the following universities: Wrocław University of Science and Technology (Poland), Hradec Králové University (Czech Republic), Mariia Curie-Skłodowskiej University (Uniwersytet Marii Curie-Skłodowskiej w Lublinie) (Poland), Bydgoszcz University of Economics (Wyższa Szkoła Gospodarki w Bydgoszczy) (Poland), Berlin University of Economics and Law (HWR Berlin) (Germany), International Academy of Education and Training in Germany (IAW Internationale Akademie) (Germany), etc. In particular, credit mobility within the framework of the EU Erasmus+ program on the basis of Learning Agreements.

Foreign Students

Within the framework of the current legislation of Ukraine, the university has the right to train foreign students. The education of foreign applicants for higher education is regulated by the Regulations on the organization of recruitment and training (internship) of foreigners and stateless persons at the Zaporizhzhia Polytechnic National Universityhttps://zp.edu.ua/uploads/dept_inter/pol_pro_org_naboru_ta_navch_inozemtsiv.pdf.

Educational Components

Code Educational components of the EPP ECTS credits Final control form
Compulsory educational components
CC 1 Mathematics for Economists 6 Ekzamen
CC 2 Fundamentals of Economic Life of Society 5 Ekzamen
CC 3 Information and Communication Technologies 7 Ekzamen
CC 4 Mikroekonomika 5 Ekzamen
CC 5 Fundamentals of Finance / Fundamentals of Finance 3 Ekzamen
CC 6 Makroekonomika 5 Ekzamen
CC 7 Philosophy 3 Zalik
CC 8 Fundamentals of Marketing / Fundamentals of Marketing 3 Zalik
CC 9 Fundamentals of Management / Fundamentals of Management 4 Ekzamen
CC 10 International Economics 4 Ekzamen
CC 11 Political and Legal System of Ukraine 3 Zalik
CC 12 Foreign Language 6 Final test, Exam
CC 13 History of Ukrainian Culture in the European Context 3 Zalik
CC 14 Life Safety of a Specialist with Basics of Occupational Safety 3 Graded credit
CC 15 History of Ukrainian Statehood 3 Zalik
CC 16 Ukrainian Language for Professional Purposes 3 Ekzamen
CC 17 Fundamentals of Scientific Research 4 Zalik
CC 18 Health-Preserving Technologies and Functional Development Cooperation 3 Zalik
CC 19 Introduction to the Specialty 4 Zalik
CC 20 Enterprise Economics 3 Ekzamen
CC 21 Accounting 9 Final test, Exam
CC 22 Accounting in the Branches of Economy 7 Final test, Exam
CC 23 Accounting in Budgetary Institutions 3 Ekzamen
CC 24 Statystyka 4 Ekzamen
CC 25 Analysis of Economic Activity 5 Final test, Term paper
CC 26 Financial Accounting I / Financial Accounting I 5 Ekzamen
CC 27 Financial Accounting II / Financial Accounting II 6 Final test, Term paper
CC 28 Accounting and Auditing in Banks 4 Zalik
CC 29 Audyt 3.5 Ekzamen
CC 30 Enterprise Reporting 4 Ekzamen
CC 31 Accounting and Reporting in Taxation 7 Final test, Term paper
CC 32 Information Systems and Technologies in Accounting and Auditing 4 Ekzamen
CC 33 Management Accounting 4 Ekzamen
CC 34 Theory of Accounting 5 Zalik
CC 35 Functional Course of Foreign Language 3 Zalik
CC 36 Economic and Mathematical Models in Economics 4 Ekzamen
CC 37 Tax System 4 Ekzamen
CC 38 Introductory Internship 3 Graded credit
CC 39 Industrial Internship 3 Graded credit
CC 40 Professional Internship 4.5 Graded credit
CC 41 Fundamentals of National Resistance 5 Graded credit
CC 42 Qualification Examination 3 Ekzamen
Total number of compulsory educational components 180
Elective educational components
Disciplines from the departmental and faculty (branch) list for educational programs of the first level of higher education 42 Zalik
Disciplines from the general university list for first-level higher education programs 18 Zalik
Total volume of elective educational components 60
Total volume of the EPP 240

Attestation

Certification is carried out in the form of a qualifying exam.

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