Accounting

'Accounting' is a subject within the field of business and management education. It covers the regulatory and legal framework for organising and maintaining accounting in the agricultural sector; accounting for fixed and intangible assets; capital investments and their economic content; classification and types; long-term investments and their accounting; accounting for commodity inventories and their use; and accounting for livestock in cultivation and breeding. It also covers accounting for production costs, cash, labour and remuneration, as well as the goals and objectives of accounting for settlements with accountable persons and suppliers and buyers. The course also covers analysing the financial activity of enterprises and acquiring skills in the tax system and taxation methods of agricultural enterprises, as well as optimal accounting for costs in practical activities. Students will acquire theoretical and practical knowledge in developing methods and studying modern information systems for accounting work.
Graduates can work as economists, accountants or auditors in enterprises and organisations in the agricultural sector, agricultural clusters, farmers' and peasant farms, local governments and enterprises related to material, financial, information and service flows in various business areas.