Accounting
Teaches: Ivakhnenkov Sergiy
Discipline “Accounting” relates to base disciplines of the courses cycle which creates a specialist in the economy. It is a discipline, which studies the basic issues of subject essence and general methodology of accounting in the process of public reproduction, in controlling production and commercial processes, forming the cost parameters of public reproduction and, economic and legal relations in society at the level of the economic formations – enterprise, firms and others during the creation of public product, distribution and redistribution of national income.
The aim of the course “Accounting” is to study a set of theoretical and practical issues of methodology and organization of accounting at the level of enterprise, which a specialist of economy should know in the process of management of financial and cost parameters.
The theoretical and methodological base of studying discipline in an economic theory (political economy), civil law and mathematics, which allows a student to learn the system of accounting as economic and legal discipline, at the level of enterprise – economic entities.