The educational discipline "Accounting in state corporations" is one of the components of the comprehensive training of specialists in the field of knowledge 07 "Management and administration" specialty 071 "Accounting and taxation" of the second (master's) level of higher education. Accounting in public corporations is a set of principles, methods, forms, order and rules in public corporations. A state corporation is an association created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of separate powers of centralized regulation of the activities of each participant. The formation of modern economic thinking and a system of basic knowledge in the theory and practice of accounting in state corporations, methodological foundations of the formation and development of corporate relations both in Ukraine and in foreign countries, which provide for a set of measures carried out by participants in corporate relations and corporate management bodies aimed at on the organization of the functioning of state corporations and the determination of the procedure for accounting in state corporations, the procedure for the formation of documentation and reporting, the control mechanism, the acquisition of skills in the processing and use of information in the management of corporate activities, the assessment of the impact of diagnostics on the financial results of the state corporation's activities and the possibilities of their avoidance with the help of financial planning.
Interdisciplinary connections: the academic discipline "Accounting in public corporations" as an academic discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Global economy", "Accounting of the public sector according to international and national standards", "Taxation in public sector", "Organization of accounting in budget institutions", "Accounting of execution of state and local budgets", "Management accounting in public sector institutions", "Electronic document flow in the public sector". Disciplines from the specialty "Accounting and taxation" correspond to the scientific interests of applicants, as they represent thorough knowledge acquired in the process of study and professional activity. Elective disciplines in the specialty "Accounting and taxation" are oriented to the scientific interests of applicants for their ability to work in the international and domestic space, to apply management skills in the field of accounting in public sector institutions, taxation, control, analytical support for the management of economic entities, clear and unambiguous delivery of own conclusions, as well as knowledge and explanations that substantiate them.
The purpose of the study of the academic discipline is the formation of modern economic thinking and a system of basic knowledge in the theory and practice of accounting in state corporations, the methodological foundations of the formation and development of corporate relations, the procedure for the formation of documentation and reporting in state corporations, the control mechanism in corporations, the acquisition of processing skills and the use of information in the management of corporate activities, the assessment of the impact of diagnostics on the financial results of state corporations and the possibilities of their avoidance with the help of financial planning.
The task (educational goals) of the educational discipline consists in forming in students a complete system of knowledge on the theory and practice of accounting in state corporations. As a result of the study of the discipline, applicants must learn the elements of research activity, the methodological foundations of the formation and development of corporate relations, the procedure for the formation of documentation and reporting in state corporations, the control mechanism in corporations, the acquisition of skills in the processing and use of information in the management of corporate activities, assessment of the impact of diagnostics on financial results activities of state corporations and opportunities to avoid them through financial planning.
The subject of the academic discipline is accounting in state corporations, determination of the principles, order and rules of corporate relations.