Methods and models of account, taxation and control in corporate governance
Objective of mastering the discipline: acquiring theoretical and practical knowledge on the construction of effective accounting models to ensure optimization of corporate governance, increase the efficiency of its tools.
Task of the discipline: formation of a holistic knowledge system on the use and systematization of existing accounting and taxation models, taking into account the specifics of the entity, in order to optimize the use of its resources.
After studying science student must:
- know: methods, principles of accounting, possible models of conceptual foundations; types and specifics of accounting models, their influence on the formation of accounting policies; the features and requirements for the organization of various types of control of the subject of management;
- be able to: define the model of enterprise management; to form the correct appropriate accounting policy model; establish an optimal taxation system in accordance with the structure of the enterprise; to form a system of internal and external corporate control.
The content of the discipline is disclosed in the following topics: Accounting methodology; Methodological accounting and accounting policies; Tax systems: theory and practice of application; Concept of economic control; Corporate management models and their accounting software
Last redaction: 19.02.19