2. Робоча програма навчальної дисципліни

Objective: Formation of system of theoretical and reception of practical skills in accounting in government-financed institutions.

Subject: Process of budget execution, expenditure budget of institutions, financing and economical activity of institutions.

Intensional units: Bases of structure of accounting in government-financed institutions. Income accounting, cost keeping and accounting of clearing transaction. The organization of accounting of statements of revenues and expenditures execution. Cash accounting, receipts and expenditures of the general fund. Accounting of receipts and expenditures of the special purpose fund. Accounting of calculation of remuneration of labour, insurance and scholarships. Accounting of cash settlement. Accounting of non-negotiable and negotiable assets, an owned capital. The account of non- negotiable assets. Accounting of materials, foodstuffs and not valuable high-wearing things. Characteristics of the taxation of government-financed organizations. The reporting of government-financed organizations about execution of statements of receipts and expenditures.