Accounting in non-banking financial institutionsCourse AnnotationThe content of the course "Accounting in Non-Banking Financial Institutions" includes the regulatory, legal, and organizational-methodological foundations of accounting in non-banking financial institutions, which consider the specific features of these institutions' activities compared to enterprises in the production sector. Upon completion of the course, students will be familiar with the rules for registering non-banking financial institutions, requirements for the financial state of the institutions, the composition and structure of contracts for financial services, and the procedures for organizing accounting for the provision of financial services at the stages of primary documentation formation, recording in accounting ledgers, and preparing financial and statistical reporting. Course ObjectiveThe course aims to equip students with knowledge and skills regarding the organization of accounting and the methodology for recording business transactions related to providing financial services by pawnshops, insurance companies, leasing companies, credit unions, collective investment institutions, and non-state pension funds. The task of the DisciplineUpon completing the course, students will master the regulatory and legal requirements, organizational principles, and methodological accounting tools in pawnshops, insurance companies, leasing companies, credit unions, collective investment institutions, and non-state pension funds. The Subject of the CourseRegulatory, legal, and organizational-methodological foundations of accounting in non-banking financial institutions |