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Kyiv National Economic University named after Vadym Hetman

  1. Faculties»
  2. Faculty of Accounting and Tax Management»
  3. Departments»
  4. Department of Аccounting and Consulting»
  5. Bachelor Degree Courses»
  6. Compulsory Academic Disciplines»
  7. Accounting in budgetary institutions

Accounting in budgetary institutions

 

Course Annotation

The academic discipline "Accounting in Budgetary Institutions" is designed to prepare undergraduate-level specialists. During the course, students will master the methodological principles of accounting for public sector entities regarding the presence and movement of budget funds in business operations. Specific topics include: General principles of accounting in budgetary institutions, Accounting for income and expenditures, Accounting for cash and cash equivalents, Accounting for receivables and payables, Accounting for payroll and insurance, Accounting for scholarships, Accounting for non-current assets, Accounting for inventories, Accounting for equity capital, Inventory management in the system of budgetary institutions, Reporting for budgetary institutions

Course Objective

The objective of the course is to enhance students' understanding of the theory and practice of the methodological principles of accounting for public sector entities in their entirety, utilizing various teaching and assessment methods

The task of the Discipline

  • Study of the theoretical foundations of accounting for budgetary institutions
  • Familiarization with the tasks of accounting across its various directions
  • Mastering the methodology of recording accounting information at different stages and for various aspects of accounting in budgetary institutions
  • Acquiring the mechanism for logically deriving indicators (preparing journal entries)
  • Familiarization with the peculiarities of expense accounting and methods for calculating services in budgetary institutions
  • Identification of key issues in accounting for budgetary institutions and ways to resolve them

The Subject of the Course

The subject of the course is the mastery of the methodological principles of accounting for public sector entities concerning the presence and movement of budgetary funds during their economic activities.