Principles of Accounting

2025/2026

Academic Year

ENG

Instruction in English

Delivered at:

Department of Finance

Course type:

Compulsory course

When:

1 year, 4 module

Instructor

Яскевич Елена Владимировна

Course Syllabus

Abstract

In economic activity, accounting is used as the language of business and the source of financial information. The course introduces students to the basic principles and practices of accounting and includes the fundamentals of financial accounting, as well as specialized accounting procedures for trade and non-trade organizations, partner and corporate accounts, and financial statement analysis. The course focuses on developing a basic understanding of the nature of accounting information through logical reasoning, careful analysis, and balanced judgment.Дисциплина призвана сформировать у студентов теоретические знания и практические навыки по основам методологии и организации бухгалтерского учета хозяйственной деятельности коммерческих организаций