Kyiv National Economic University named after Vadym Hetman

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.


      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.

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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


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.  

Double Diploma - Higher Sopot School (Poland)

    Students of the Faculty of Accounting and Tax Management of the "Kyiv National Economic University named

АССА (Association of Chartered Certified Accountants)

The Master's Program «Accounting and Audit in Business Management» got ACCA (Association of Chartered Certified Accountants) accreditationfor the levels F1-F4, F6-F8

CIMA (Chartered Institute of Management Accountants)

The CIMA Diploma (Chartered Institute of Management Accountants) is proof of a high level of financial qualification. CIMA qualification is considered the most authoritative in the field of economics, accounting, taxation and financial management

Visits of our graduates

The Faculty of Accounting and Tax Management trained future professionals in accounting, taxation, analysis and audit. Good quality of education allows graduates of the University to occupy high positions in domestic enterprises and organizations, as well as international companies.

GRADUATES of "Kyiv National Economic University named after Vadym Hetman" about our university and faculty

FILOZOP OLEG VOLODYMYROVYCH, graduate of the "KNEU" in 1993 (specialty -" Finance and Credit "), PhD, certified auditor, owner and director of "Audit Firm "NUANS-AUDIT" LLC

  • Babich Vitalii Vasylovych
    Professor of the Department accounting and taxation, Professor, PhD. The scientific and pedagogical experience - 51 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...

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Choosing Master's degree study at Accounting and Taxation Department Accounting and Economics Faculty gives you more than just a high-quality education. Our program provides excellent opportunities to form a global network of professional and academic colleagues - invaluable throughout your future career

Bachelor-level Disciplines

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"

Entity Reporting

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:l earning 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 accounting of small business entities on 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

Accounting Policy of an Entity

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

Fundamental Principles of 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

Management 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 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 Auditing
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

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

Taxes and fees budgeting at enterprise

The aim of learning the science: formation of students' modern economic thinking and their system of basic knowledge of the theory and practice of taxes and fees budgeting, methodical bases of individual budgets parameters calculation, taking into account factors of external and internal environments and control mechanism of taxes and fees budgets fulfillment; obtaining skills of tax information processing and using in management of entrepreneurship activities, assessing the impact of taxation mechanisms on their financial and economic indexes and property status of the taxpayer

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 for management of entity activity

The aim of mastering science: formation of professional knowledge in the specialty "Accounting and Auditing".

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 research in accounting and auditing

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

Accounting organization

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

Taxation of international economic operations

The purpose of mastering the discipline: formation of general, global and special competencies in taxation of international business operations.

Tasks of the course: acquisition by students of the understanding of the essence of international business operations and skills for their identification; study the possibilities of different forms of international business operations; acquiring skills taxation of international business operations; Sustainable development of skills to organize the accounting system of international business transactions in compliance with the tax and accounting laws; determination skills using various forms of tax optimization of international business transactions

Transfer pricing in the tax system

The purpose of mastering the discipline: the students’ formation of modern economic thinking and systems basic knowledge of the theory and practice of transfer pricing (TP) and methodological foundations of transfer pricing, order of formation of documentation and reports on transfer pricing, mechanism of control over transfer price, study skills and use tax information to manage business activities, assessment of the impact of risk TP on the financial results of the enterprise and opportunities to avoid them

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

Taxes and fees administrating

The purpose of mastering the discipline: students' theoretical knowledge and practical skills in the administration of taxes and fees on businesses, organizations and institutions of Ukraine. Future Masters of “Accounting and Audit” must have the knowledge of the necessary theoretical foundations, methodological recommendations and professional skills in tax administration and the procedure for repayment of obligations of taxpayers to the budgets and state target funds