The content of the discipline "Accounting in non-banking financial institutions" includes regulatory, legal and organizational-methodical principles of accounting in non-banking financial institutions, which take into account the peculiarities of the activities of these institutions in comparison with enterprises of the production sector. As a result of mastering the discipline, students of higher education will know the rules of registration of non-banking financial institutions, requirements for the financial condition of institutions, the composition and structure of contracts for the provision of financial services, will master the procedures for organizing accounting for the provision of financial services at the stages of forming primary documentation, reflecting on accounting accounts and drawing up financial and statistical reporting.
Interdisciplinary connections: the academic discipline "Accounting in non-banking financial institutions" is based on the theoretical foundations and methodological tools of a number of bachelor's level disciplines, in particular, "Finance", "Law", "International Economy", "Accounting", "Financial Accounting of Assets" , "Financial accounting of liabilities", "Audit", "Financial law".
The purpose of the educational discipline is to form knowledge and skills in students of higher education regarding the organization of accounting and methods of displaying economic transactions for the provision of financial services by pawnshops, insurance companies, leasing companies, credit unions, joint investment institutes and non-state pension funds.
Tasks (educational goals) of the educational discipline: based on the results of studying the discipline, the student of higher education will learn the legal requirements, organizational principles and methodological tools of accounting in pawnshops, insurance companies, leasing companies, credit unions, joint investment institutes and non-state pension funds.
Subject of the discipline: regulatory and legal and organizational and methodical principles of accounting in non-banking financial institutions.