Методичні вказівки до виконання індивідуального завдання для самостійної роботи з курсу "Облік у зарубіжних країнах"

Abstract

In the conditions of increasing economic integration, Ukrainian enterprises establish economic ties with companies of many countries of the world. Activating the economic course of Ukraine to integrate with the global economic space, attracting foreign investment to improve the efficiency of the economy, require new approaches to the study of accounting. Accounting is the language of business communication in the business environment of all countries of the world. It is a financial centre of the management information system, one of the tasks of which is to create the base necessary for the analysis and interpretation of information in order to make managerial decisions. Successful implementation of this task is possible on condition to the training high-level specialists in economic areas. Such specialists should have knowledge of accounting in foreign countries, be able to interpret financial statements of different countries and use accounting information to make managerial decisions. The above-mentioned circumstances confirm the importance and urgency of methodical instructions for the fulfillment of an individual task for independent work in the discipline "Accounting in foreign countries". When performing an individual task, students study the organization of accounting and the procedure of preparation of financial statements using the example of a US trading enterprise.