The educational discipline "Accounting in the system of economic security" is one of the components of the comprehensive training of specialists in the field of knowledge 07 "Management and administration" of the specialty 071 "Accounting and taxation". It is dedicated to researching the principles, methods, forms and methods of collecting, evaluating the reliability, summarizing and analyzing information about internal business processes and the external environment of the enterprise with the aim of providing information for the needs of economic (corporate) security of economic entities.
Interdisciplinary connections: "Accounting in the system of economic security" as an educational discipline integrates the basic concepts and techniques of general theoretical and special disciplines such as: "Finance", "Financial accounting", "Management accounting", "Organization of accounting", "Reporting enterprises", "Management", "Law", "Stock market", "International economy", "Microeconomics" and others.
The purpose of studying the academic discipline is to develop general and special accounting competencies for the formation of accounting data, which serve as an information basis for diagnosing threats to the safe operation and sustainable development of the enterprise and evaluating its competitive advantages.
The task of the educational discipline is to form in the students a complete system of knowledge regarding the use of accounting information in the context of safety-oriented management for making management decisions to increase the level of financial stability and efficiency of business entities, taking into account the impact of uncertainty and risks. As a result of studying the discipline, the applicants should learn the ability to use accounting information to identify the risks of business activity and choose a policy for managing them; justify the choice of accounting models in the safety-oriented management of the company; justify the choice of methodological tools for assessing the impact of business risks on the financial condition of the enterprise; apply methodical and technical methods of break-even analysis and factor analysis when assessing the sensitivity of operating profit to risk factors.
The subject of study of the academic discipline is safety-oriented models and accounting tools.