Abstract (English):
A specialist in the field of accounting should be able to provide a rational organization of accounting and reporting based on the choice of effective accounting policies; be able to organize the accounting of the presence and movement of property, timely reflection in the accounts of accounting operations related to the cost of production and circulation, execution of cost estimates, sales, works and services, financial, settlement and credit operations and the results of economic and financial activities; to monitor compliance with the current order of registration of primary accounting documents, the legality of business transactions, the correctness of accounting and reporting; to carry out documentary audits; to organize and ensure the functioning of the internal audit service; to carry out economic analysis and use its results to justify specific management decisions. The final state interdisciplinary examination, the program of which contains questions on the main sections of such special disciplines as accounting (financial), accounting (management), the block of analytical disciplines, audit, should contribute to the verification of compliance of the knowledge and skills obtained in the process of training at the University. To provide educational and methodical assistance to graduate students studying in the direction of "Economics" profile "Accounting, analysis and audit", this manual is intended