The main purpose of the educational discipline "Accounting" is to supply the future managers with fundamental knowledge conceptual foundations of accounting and auditing as a base for effective management decisions.
The subject of the discipline is a complex of assets, liabilities and stockholder equity of a company and business process that leads to changes in assets, liabilities and stockholder equity.
The task of the discipline is training students to acquire capabilities in following: theoretical foundations of accounting and auditing and their modern paradigm in enterprise management system; methods of accounting and auditing; principles of documents execution and auditing of business transactions and processes; formation of accounting and auditing information in order to decision making for managers; evaluation of economic resources and sources of their formation, as well as their reliability in the reporting; developing an effective technology of accounting and auditing for expenses and responsibility centers; identification of significant accounting and auditing data that influence the effectiveness of managerial decisions; establishing an effective accounting and control systems; monitoring of existing information systems of accounting and auditing; decision-making to improve system of accounting and auditing; forming conclusions based on results of accounting and auditing; adjustment of existing trends for more efficient management.
Result of the discipline is the formation of professional competence of accounting as a tool for management decisions.
- Лектор: Пилипенко Андрій Анатолійович