Accounting in the institutions of the security and defense sector of Ukraine is a set of principles, methods, forms, techniques of the system of state authorities, the Armed Forces of Ukraine, military formations, law enforcement and intelligence agencies, whose activities are aimed at protecting the national interests of Ukraine from threats. In the conditions of full-scale Russian aggression, the effectiveness of security and defense sector institutions becomes a guarantee of stabilization of Ukrainian statehood, national identity and democratic values. At the same time, keeping records of the activities of institutions of the security and defense sector of Ukraine, in accordance with the current legislation, should provide transparent and reliable information for making management decisions regarding the effectiveness of the functioning of the sector both as a whole and its individual divisions, in particular.
Interdisciplinary connections of the academic discipline: Accounting in the institutions of the security and defense sector of Ukraine as an academic discipline integrates a large number of basic concepts and techniques from disciplines such as: "Accounting of the public sector according to international and national standards", "Analysis of the implementation of budget programs", " Internal control in the public sector", "Public procurement", "Electronic document flow in the public sector".
The purpose of the study of the academic discipline is the formation of theoretical knowledge and practical skills of the organization and methods of accounting and reporting in the institutions of the security and defense sector of Ukraine in accordance with the challenges and needs of today.
The task of the educational discipline is to form a holistic system of knowledge in the students regarding the organization and methodology of accounting and reporting in the institutions of the security and defense sector of Ukraine.
The subject of the academic discipline is the study of theoretical aspects of the latest developments in the methodology and organization of various components of accounting and reporting in the institutions of the security and defense sector of Ukraine.