The aim of mastering the science: Students’ acquiring the theoretical knowledge and practical skills in the accounting at the enterprises, organizations and establishments of Ukraine. Future Masters in accounting and audit must have knowledge on scientific organization of accounting, controlling and audit processes as a component of the management system and work of the people employed in accounting and accounting stuff’s management. Quality and terms of getting accounting information necessary for taking managerial decisions and making timely and of high quality accounting and statistic reporting depend mainly on the level of the management.
The task of the science: Forming knowledge and skills in accounting organization and arranging of accounting, controlling and audit processes focused on informational provision of managerial decisions.
Results of educational:
After studying the science a student must:
- to know: the core and conceptual bases of accounting organization; normative and legal providing the processes of organization accounting and keeping records; an accountant’s rights and duties; the objects of accounting organization at the enterprise; methods of accounting organization at the enterprise; the order of accounting organization at the enterprise as a process; accounting organization under the conditions of using information and communication technologies; nomenclature of accounting documenting; the organizing the work of specialists engaged in the accounting at the enterprise; the methodology of defining the normative number of accounting stuff; the specialists of accounting organization at separate units; contents and methodology of preparation Accounting Policies Order; the core and contents of technical and information provision of accounting.
- to be able:  to define the objects of accounting organization; to determine the normative number of accounting stuff; to form accounting subdivisions; to work out the Regulations on Accounting Services and Job Descriptions for the personnel; to build the schedules of the accounting personnel’s work; to understand the role of accounting organization in the system of modern management; to explain the interrelations and differences between the methodology of accounting and its organization; to reveal the interrelation between the methodology of accounting and its organization; to work out managerial regulations; to organize the work of specialists of non-accounting subdivisions as to performing accounting functions by them; to explain the essence of accounting centralization and decentralization; to work the draft of the Accounting Policies Order of an enterprise.
The content of the scienceis covered by the following topics: Principles of enterprise accounting organization. Normative support of accounting process and enterprise accounting policy. Creation and functioning of accounting units. Enterprise accounting control and juridical responsibility. Ensuring effective accounting functioning and planning its development. Formation of business transactions documentation system and documents circulation. Accounting organization specific features of assets, capital and liabilities. Accounting organization principles of  an enterprise’s income, expenses and financial results.Managerial accounting organization and data summarizing for management purposes.  Formation and processing of financial, managerial and tax statements. Accounting information protection system.