Enterprise Accounting PolicyCourse AnnotationThe academic discipline Enterprise Accounting Policy refers to modern approaches to organizing and methodologizing accounting and its legal and regulatory framework. It also involves mastering enterprises' principles, methods, and procedures to maintain accounting records, prepare and submit financial statements, and conduct control, analysis, and management functions. Knowledge of an enterprise's accounting policy equips future specialists with a professional understanding of approaches to developing, forming, documenting, and approving the accounting policies of enterprises, considering legal requirements, organizational and technological specifics of the business, as well as the consequences of the chosen accounting policy on the enterprise's financial statements. Course ObjectiveThe aim of studying this course is to develop a comprehensive system of knowledge in students regarding modern approaches to organizing and methodologizing accounting, its legal and regulatory framework, as well as to master the principles, methods, and procedures of accounting that must be applied in an enterprise for preparing and submitting its financial statements, and in the process of conducting control, analysis, and management of the enterprise. The Subject of the CourseThe subject of the course is the economic activity of an enterprise as the change in financial resources and the sources of their formation as a result of business processes.
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