Mastering the program of the discipline "Accounting" will allow applicants to: study the theoretical aspects and practical skills of accounting as a component of the enterprise management system, master the methods and techniques of displaying information about the enterprise's economic activity in the accounting system; master the basic knowledge of assessment, recognition and reflection of individual accounting objects (enterprise assets, sources of their formation and economic processes) in the financial reporting of enterprises; to understand the basic principles of formation, definition and display of financial results of activity in the accounting system; to study the structure and principles of financial reporting; determine the main differences in financial, management and tax accounting at enterprises; identify reserves and justify management decisions in the future activity of the enterprise.
The purpose of studying the academic discipline is to form a system of knowledge on the theory and practice of accounting at enterprises; preparation and provision of financial information to internal and external users for the purpose of making management decisions.
The task of the academic discipline is to study the methods of rational organization and accounting at enterprises based on the use of progressive forms and national standards; acquiring skills in processing and using financial information in management.
The subject of study of the academic discipline is the theoretical-methodical and practical provisions of accounting and reporting of enterprises.