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.
The task of science: learning and practical skills in methods of accounting of individual objects fixed and current assets, order documentation of business transactions, their grouping, summarizing the system registers accounting.
Results of educational:
As a result of studying science students should know: synthetic and analytical accounting of cash and cash in current accounts in banks; the criteria for recognition, classification, evaluation receivables of the company; method of calculating the allowance for doubtful debts, its recording; synthetic and analytical account of other current receivables (payments for advances paid, payroll, the claims for compensation for damages accrued income); the criteria for recognition, classification and measurement of fixed assets, other non-current tangible assets and intangible assets; procedure for depreciation of fixed assets and other non-current tangible assets and intangible assets, its recording; the criteria for recognition, classification and measurement of financial investments and financial instruments; method of calculation and the current long-term financial investments; the procedure for recognition, classification and evaluation of the company; and accounting documentation of the presence and movement of stocks; accounting and order of distribution transport and procurement costs. related to the acquisition of inventory; the criteria for recognition, evaluation, classification and storage costs of production; accounting, distribution and overhead cost order cancellation; consolidated account production costs and determine the cost of finished goods; accounting documentation of the presence and movement of finished goods companies.
As a result of studying science students should be able to: reflect real cash flow in the system of accounts; document the presence and operation of the cash flows of the entity; display operations on settlements with buyers and customers on accounts; make primary documents of accounting receivables (goods, works, services) and other current receivables; summarize information about receivables enterprises in accounting registers; to account for transactions with presence and movement of fixed assets and other non-current tangible assets; document operations presence and movement of fixed assets and other non-current tangible assets; determine the cost of investments when buying them, make their assessment on the balance sheet date; display real presence and movement of financial investments in the system of accounts; assess stocks in their inflows and outflows; document operations presence and movement of stock of the company; reflect the acquisition and disposal of inventories on accounts; reflect production costs and overhead costs in the system of accounts; summarize information about production costs and determine the cost of finished goods; document operations presence and movement of finished products, to display on their accounts.
The content of science is revealed in the following topics: Fundamentals of Financial Accounting. Accounting for cash. The account receivable and allowance for doubtful debts. Accounting for other current receivables. Accounting for fixed assets and other non-current assets. Accounting for intangible assets. Accounting for investment property. Accounting biological assets. Accounting for financial investments and financial instruments. Accounting for reserves. Cost accounting and production of finished products.