The aim of mastering the discipline: the formation of students integrated system of knowledge about modern approaches to organization and methods of accounting and its legal regulation; assimilation principles, methods and accounting procedures to be applied in the company for preparation and presentation of its financial statements and in the process of monitoring, analysis and management.
Tasks of the course: provide students with an understanding of approaches to the development, use and improvement of accounting policies with regard to the requirements of legal acts and peculiarities of its legal form and sector specific activities, and the effects of the accounting policies to the financial statements.
Results of educational:
On completion of the course students should:
know: the fundamentals of state regulation in the field of organization and accounting in the enterprise; the essence of the concept of "accounting policy" conditions and factors that influence its choice; functions and responsibilities of owners and employees in the process of its accounting policies; structure and main elements of the preliminary document "enterprise accounting policies"; principles, methods and accounting procedures, reflected in the accounting policy of the company; conditions and procedures for amending the company's accounting policies;
be able to: justify chosen methods of valuation of assets, liabilities, income and expenses depending on the characteristics of the company and its goals; graphic design documents, provision of accounting service, job descriptions of employees of the accounting department; regulatory documents form the accounting policy of the company; execute and display in the accounting and reporting changes in accounting policies.
Contents of the subject is revealed in the following topics: accounting policies as an element of regulatory accounting and reporting. Organizational and technological bases of accounting policies. Organization of the regulation of financial services companies. Procedure development, registration and approval of accounting policies. Methodical bases of accounting policies for assets, capital and liabilities. The formation of accounting policy on expenditure and revenues of the company. The accounting policies on farm enterprises (management) and taxation. Features of the accounting policies of small businesses. Features of the accounting policies of companies. Change in accounting policies.