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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 (general theory)

Accounting (general theory)

 

Course Annotation

The academic discipline "Accounting (General Theory)" is a comprehensive study of the principles, methods, forms, techniques, and historical aspects of the establishment and development of accounting. It encompasses a system of knowledge related to the essence of key business processes and their representation within the accounting framework. The course covers regulatory aspects of accounting, analysis of business activities and individual transactions, and synthesizing analytical information for its proper reflection in the accounting system

Course Objective

The course "Accounting (General Theory)" aims to develop a modern system of knowledge among students regarding the conceptual foundations of accounting, the basic methodology of accounting for business activities, fundamental accounting techniques, approaches to management accounting, and the organization of accounting at enterprises. Additionally, the course provides an understanding of the general principles of accounting regulation in Ukraine.

The task of the Discipline

The tasks of studying "Accounting (General Theory)" include:
  • Mastering accounting principles and understanding their role in financial reporting and decision-making.
  • Ensuring comprehension of methodological approaches used in accounting to reflect business activities.
  • Developing practical skills in applying technical methods for recording accounting information.
  • Forming an understanding of the full cycle of accounting information processing, from the initial recording of business transactions to the preparation of financial statements.
  • Providing a general understanding of the significance of financial reporting and the fundamentals of accounting organization in enterprises.

The Subject of the Discipline

The subject of the discipline "Accounting (General Theory)" is the economic activity of an enterprise, viewed through the lens of changes in economic resources and their sources due to business processes. This includes transforming assets, liabilities, and equity due to financial and operational activities.