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Лекції з дисципліни „ОРГАНІЗАЦІЯ ОБЛІКУ”

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Title Лекції з дисципліни
„ОРГАНІЗАЦІЯ ОБЛІКУ”
 
Creator Камінська, Т.Г.
 
Subject 0305 Економіка та підпрриємництво
8.03050901 Облік і аудит
 
Description A course “Organization of accounting” is a component part of cycle of disciplines which form future master's degree for an accounting and audit. In accordance to that this course is finishing in the system of disciplines of accounting, for its capture the previous study of theory of accounting, of particular branch courses of accounting, control and revision, bases of audit, judge examination and economic analysis is needed.
Theoretical and methodological basis of course is an economic theory and dialectical method of cognition of society. It enables to consider the question of organization of accounting on scientific principles, both produced during all development of accounting and modern achievements of science and practice, including subsequent development of the system of accounting in accordance to changes in a legislatively-normative base.
A purpose of course «Organization of accounting» there is a capture students by professional knowledge, directed on perfection of economic mechanism of improvement of management at enterprise, rational organization of accounting, study of theory and practice of organization of accounting on the enterprises of entrepreneurial activity (to the sphere of production, sphere of providing services, to commercial), money (to the credit) in the conditions of different forms owners and scales of manage.
The program of course foresees grant master's degrees of knowledge about organization of accounting and control processes, organizational construction of book-keeping, providing of accounting and control, their subsequent development.
A task of course consists in acquisition of knowledge and their subsequent application future master's degrees from a record-keeping and analysis, organization of registration work on an enterprise.
A place of course in a curriculum. Discipline «Organization of accounting» is included in the complex of profiling disciplines which form master's degree for an accounting and audit. It is foreseen a curriculum: a study of discipline on lectures, practical, employments of audiences; individual and independent work of students on a course and also handing over of examination.
Practical employments combine the study of theoretical questions with processing of concrete practical jobs. Theoretical employments are conducted on the themes of course where it is needed to master the method of development of nomenclatures of controls and analytical of registrations, documents, order of organization of workplaces of accounting service and calculations of indexes with the purpose of improvement of accounting work on an enterprise.
 
Date 2009
 
Type Навчальний матеріал
NonPeerReviewed
 
Format application/pdf
 
Identifier http://elibrary.nubip.edu.ua/2463/1/%D0%9B%D0%B5%D0%BA%D1%86%D1%96%D1%97_%D0%B7_%D0%9E%D1%80%D0%B3%D0%B0%D0%BD%D1%96%D0%B7%D0%B0%D1%86%D1%96%D1%97_%D0%BE%D0%B1%D0%BB%D1%96%D0%BA%D1%83_(%D0%B0%D0%BD%D0%B3%D0%BB.).pdf
Камінська, Т.Г. (2009) Лекції з дисципліни „ОРГАНІЗАЦІЯ ОБЛІКУ”. [Навчальний матеріал] (Неопублікований)
 
Relation http://elibrary.nubip.edu.ua/2463/