The educational discipline "Accounting tools of banking operations" is one of the selective components of the educational component of the training of doctors of philosophy of all educational and scientific programs, including the educational and scientific program "Accounting and taxation".
The educational discipline "Accounting tools for bank operations" is a set of principles, methods, forms, order and rules of accounting for bank operations. Accounting issues become important in the practical training of doctors of philosophy. Mastering by students of the educational discipline "Accounting tools of banking operations" will allow them to freely navigate the issues of creating a Chart of Accounts; draw up correspondence of accounts according to the content of banking transactions; apply alternative methods of accounting for banking transactions in order to increase the efficiency of the accounting process, procedural rules for displaying discounts in the accounting system, premiums for financial transactions and their amortization mechanism; to know the peculiarities of accounting for bank transactions, the calculation of which is carried out in foreign currency; to possess cognitive competences regarding possible areas of improvement of accounting; to be able to work out the content of new legislative acts, instructional and regulatory documents in the process of adjusting accounting methods.
Interdisciplinary connections of the academic discipline: "Accounting tools of banking operations" as an educational discipline integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Accounting: theories, concepts, perspectives", "Sustainable development audit", " Information systems and technologies of accounting, auditing and taxation in conditions of economic globalization", "Enterprise reporting", "Accounting and financial reporting according to international standards", "Models of international taxation", "International economy", "International finance", "International investment activity ", "Finance of international corporations", "Strategic business analysis". 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 the applicants for their ability to work in the international and domestic space, to apply management skills in the field of accounting, taxation, control, analytical support for the management of business entities, clear and unambiguous presentation of own conclusions , as well as the knowledge and explanations that justify them.
The purpose of studying the academic discipline is to deepen the complex of theoretical and methodological knowledge, united by the logic of mastering the principles of accounting for the main types of financial assets and financial liabilities and acquiring, on this basis, practical skills in forming an information base regarding the results of banking operations.
The task (educational goals) of the discipline consists in the formation of a complete system of knowledge in the theory and practice of accounting tools for bank transactions. As a result of studying the discipline, applicants must learn the elements of research activity, methodological foundations of accounting of banking operations, the procedure for creating documentation and reporting of accounting accounting of banking operations.
The subject of study of the academic discipline is a complex of theoretical, methodical and practical accounting issues in banks as a basis for the formation of information necessary for managers of various levels to make informed decisions.