Accounting Systems and ModelsCourse AnnotationSystems and Models of Accounting is a theoretical and practical discipline that explores the historical foundations of accounting system development and its modeling within the framework of academic perspectives from accounting schools in Ukraine and worldwide. Knowledge of accounting systems and models enables future professionals to adopt a professional approach to designing micro-accounting systems while considering macroeconomic influences. Studying the specifics of accounting system modeling provides an understanding of its development patterns and the prerequisites for forming fundamental accounting concepts, theories, and procedures. Course ObjectiveThe objective of studying this discipline is to develop students' competencies in the evolution of accounting systems and models at both national and international levels. The task of the DisciplineThe tasks of this course are to develop students' understanding of the origins of accounting as both a science and a practical activity, to investigate the process of forming accounting theories and concepts, to acquire the skills to evaluate new ideas in light of the development of accounting; to gain the ability to identify key features of national accounting systems and conduct comparative analyses; to form sustainable skills in constructing new accounting models and their modifications; and to master the techniques of scientific forecasting in the field of accounting development. The Subject of the CourseThe subject of the course is the theoretical and practical foundations of the development of accounting systems and their modeling in the context of the scientific positions of accounting schools in Ukraine and worldwide.
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