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.
The task of science: to understand the place reporting enterprise information system, assess its value in management; be familiar with the method of preparation, to be able to use the information provided in the reports, analysis and forecasting of the company.
Results of educational:
A study of science students must: know the basic laws and regulations that govern the compilation and reporting of enterprises; understand the economic essence of performance reporting, their place and role in the evaluation of the enterprise; to accumulate the necessary reporting information; be able to fill in (make) reporting forms that serve enterprises internal and external users; ensure the accuracy of data reporting forms for use in the analysis of information of the company and in the implementation of tactical and strategic management.
The content of science is revealed in the following topics: the nature and purpose of financial reporting. General principles of International Financial Reporting Standards. The form number 1 "Balance". Form number 2 "Income Statement". Form number 3, "Statement of Cash Flows." The form number 4 "Report on equity". Composition and assembly of Notes to the financial statements. Features of the Annex to fill the notes to the annual financial statements "Segment information". Correction of errors in financial reporting and changes to its indices. Basis of consolidated and consolidated financial statements. Procedure for formation of indicators of statistical reporting. Basics farm statements.