The educational discipline "Organization of accounting in budget institutions" is intended for the training of specialists under the educational and professional program "Accounting and auditing in the public sector". The discipline is aimed at studying the order of accounting in budget institutions; legislative and regulatory regulation of accounting organization; the content of the accounting process; peculiarities of the organization of the accounting process and operational activity; organization of document circulation and record keeping; peculiarities of the organization of analytical and synthetic accounting for assets, liabilities, capital, income, expenses and financial results of the activities of budget institutions in the conditions of the use of modern information systems and computer technologies; organizational regulation of accounting; functions and responsibilities of the head of the institution, chief accountant, accountants; the content and characteristics of accounting policy provisions; organization of the process of summarizing accounting information in the reporting of budgetary institutions.
Interdisciplinary connections of the academic discipline "Organization of accounting in budget institutions" is a logical continuation of professional disciplines mastered by students at the first (bachelor's) level of higher education, and is connected, in particular, with such academic disciplines as "Accounting (general theory )", "Financial accounting of assets", "Financial accounting of liabilities", "Accounting in budgetary institutions", "Reporting of enterprises", "Accounting and reporting in taxation". The educational discipline "Organization of accounting in budget institutions" is one of the basic disciplines at the second (master's) level of higher education and is related to such educational disciplines of the educational program "Accounting and auditing in the public sector" as "Accounting of the public sector according to international and national standards", "Reporting of budgetary institutions", "Taxation of state enterprises", "Electronic document flow in the public sector" and others.
The purpose of studying the academic discipline is the formation of students of theoretical knowledge and practical skills regarding the organization of accounting in budget institutions and their structural subdivisions. Future accounting specialists must possess the skills of organizing the accounting, control and analytical process, documenting business transactions and document flow, organizing the work of the accounting service, internal control, improving the process of organizing accounting in budget institutions.
The task of the educational discipline is to form a complete system of knowledge in students regarding the general theoretical foundations of the organization of accounting in budget institutions and their structural subdivisions; methods of compiling accounting nomenclature, document flow schedules, movement of accounting registers and reporting forms; methods, forms and means of organizing the work of those performing accounting functions; procedures for developing organizational regulations; control organization methods; problematic issues of the organization of accounting and control in budgetary institutions and substantiation of directions for their solution.
The subject of the academic discipline is the theoretical and practical aspects of the economic policy of budget institutions and their structural subdivisions in terms of: the accounting process, the organization of documenting business transactions and document flow, the organization of the work of the accounting service, the tools of the process of organizing the accounting of budget institutions.