Accounting Basics (upon request)

The course program includes the following topics:

1. Accounting, its importance and tasks. Accounting cycle.

2. Laws and regulations governing accounting.

3. Accounting work organization, accounting requirements, basic accounting principles and techniques, accounting objects, accounting documents, accounting policy, document circulation scheme. Accounting registers.

4. Accounting accounts: synthetic and analytical, balance sheet accounts and operating accounts, chart of accounts.

5. Double entry, account correspondence.

6. Characteristics of balance sheet assets and liabilities, changes in balance sheet items.

7. Characterization and recording of income and expenses in operating accounts, closing of operating accounts.

8. Accounting control

9. Inventory, its importance and tasks.

10. Basic principles of calculating wages.

11. Accounting account turnover and balance report, its preparation.

12. Balance sheet structure and preparation.

13. Structure and preparation of profit or loss statement.

Teaching hours: 32 (one teaching hour – 45 min.)