Accounting
The field of activity related to the collection, processing, and analysis of financial information [A large explanatory dictionary].
Accounting is important for any enterprise, as it allows not only storing existing property but also determining the financial result of the enterprise. Therefore, accounting is one of the important stages of training specialists in the field of the international economy. Mastering the theory, methodology, and practice of accounting will contribute to their ability to make optimal business decisions not only at the national but also at the global level [Kyiv National University of Economics].
The field of activity is related to the collection, processing, classification, analysis, and registration of various types of financial information. E. is financial or analytical accounting, the basis of which is accounting and financial reporting. However, unlike an accountant or a financier, an accountant synthesizes the collected information on the economic activity of a financial institution for previous periods, analyzes ways to improve the obtained financial indicators, develops financial plans, monitors their implementation, and the compliance of the results with the planned ones. The main operations of E. are the preparation of financial reports, classification, and execution of agreements; analysis of production costs; formation of budget estimates (financial plans); [Pharmaceutical encyclopedia].
Dodge R. (1990) Pharmaceutical encyclopedia. Credit Guide to Auditing Standards and Norms. Entrepreneurship and money. Retrieved from: https://www.academia.edu/61109941/Encyclopedia_of_Creativity_Invention_Innovation_and_Entrepreneurship
Kyiv National University of Economics. (2022) Accounting. Retrieved, from: https://kneu.edu.ua/ua/depts6/mijnar_obliku_auditu/accounting_/
A large explanatory dictionary of the modern Ukrainian language.(2007) Accounting. Retrieved from: http://slovopedia.org.ua/93/53397/865956.html