Aim of capture discipline: to help future specialists to capture a theory and practice of conduct of financial (book-keeping) account on the enterprises of small business, to teach students in accordance with the current legislation of Ukraine, national normative documents and international standards to conduct a record-keeping on small enterprises.
Task of discipline: to teach students in accordance with the current legislation of Ukraine and national normative documents, by international standards to conduct a record-keeping on small enterprises.
Results of educational:
As a result of study of discipline a student must know: features of application of brief Card of accounts on small business; features of the use of registers of the analytical and synthetic accounting for SB; features of account of calculations with a budget at the simplified system of taxation of small business` activity.
A student must be able: to own knowledge of basic legislative and national normative documents, international standards of the financial reporting, that regulate the record-keeping of small business entities; to fold book-keeping registers for SB; to fold book-keeping realizations of small business` economic operations on the basis of brief Card of accounts; to fold the small business` financial reporting in the brief order.
The table of contents of disciplineopens up in such themes: Features of construction of record-keeping of small business entities. An account of inconvertible assets is on SB. An account of supplies is on SB. An account of monetary resources and financial investments is on SB. An account of property asset is on SB. An account of account receivable and obligations is on SB. An account of charges and producing of the prepared products is on SB. Accounting of incomes and financial results of activity is on SB. Features of account are on SB in accordance with IFRS. The small business` financial reporting and her analysis.