Kyiv National Economic University named after Vadym Hetman

Accounting for types 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. This is necessary to make timely and competent management decisions, increase economic benefits of the enterprise.
Results of educational: which a student gets after mastering the discipline specific knowledge and ownership of the method of accounting and analysis of the performance of ancillary industries and enterprises of different legal forms; the ability to justify management decisions in business by analyzing the results and options to choose optimal solutions taking into account the limitations on resources; knowledge of national standards and the ability to carry your process, including the use of modern information systems and computer technologies, the primary stages, current and complete analytical and synthetic accounting in national and foreign currencies, etc., costs of production and the elements calculation articles; overhead, administrative, marketing and other expenses from ordinary, financial, investment and emergency activities; thorough knowledge of the practice of cost accounting and calculation of cost of goods (works, services) and have the necessary skills to: the costs of production, their grouping and classification; national and international methods of cost accounting; managerial aspect costing of products.
Contents of the subject is revealed in the following subjects: Accounting agriculture. Accounting in construction. Accounting for trucking companies. Accounting trade. Accounting in institutions restaurant industry. Accounting for housing associations and condominium builders. Accounting tourism and advertising. Accounting for Hospitality and provision of public services. Accounting for nonprofit organizations.