60 Hours
- What is International Accounting Standards? Necessity of transfer to Accounting Standards. Standard legal fundamentals of National Accounting Standards for Budget Organizations. Basic knowledge. Contingencies (principles) based on National Accounting Standards and quality features of Financial statements. Financial balance and introduction to financial statement elements
- Logical reasoning of New Accounts Plan and explanation reports in plan. Stages of operations reflection and financial statements preparation in financial balance. Registration of different financial operations with new method and practical work on financial statements preparation. Amendments to financial statement and balancing procedure of temporary accounts.
- Auditing short term liability of debtor. Inventory audit. № 12 National Accounting Standard for “Inventories” Budget Organizations and № 11 National Accounting Standard for “Construction Contracts” Budget Organizations. Other short term financial assets Audit. Other short term assets Audit.
- № 17 National Accounting Standard for “Land, building and equipments” Budget Organizations and № 16 National Accounting Standard for “Investments to real state” Budget Organizations. Land, building and equipment Audit.
- Auditing short term creditor debts. Auditing short term interest expense liabilities
- Long term interest expense liabilities. Evaluated long term liabilities audit. Paid regulation (nominal) capital audit. Recalled capital (shares) audit. Capital inventories audit. Short term evaluated liabilities audit. Other short term liabilities audit. Long term creditor debts audit.
- № 9 National Accounting Standard for “Incomes from stock exchange transactions” Budget Organizations. Auditing incomes from stock exchange transactions. № 23 National Accounting Standard for “Incomes from non stock market transactions (Taxes and Transfers)” Budget Organizations. Auditing incomes from non-stock market transactions.
- Surplus earnings or unpaid loss auditing. Practical work
- Expenditure auditing on stock exchange transactions. Expenditure auditing on non-exchange revenues Financial expenditure auditing. Expenditure auditing on at the expense of other resources.
- № 13 National Accounting Standard for “Leasing” Budget Organizations. Other revenues auditing
- № 1 National Accounting Standard for “On Financial Reports Presentation” Budget Organizations. Financial Reports components and content
- Gain (loss) audit. Report on Financial activity results. Practical work
- Report on Financial situation. № 14 National Accounting Standard for “Events after Balance report date” Budget Organizations.
- Report on cash movement and № 2 National Accounting Standard for “On cash movement” Budget Organizations. Practical work
- Report on changes in net assets (in capital). Practical work
- № 24 National Accounting Standard for “Budget operations presentation in financial reports” Budget Organizations. № 22 National Accounting Standard for “Financial data statement about General State Sector” Budget Organizations.
- № 3 National Accounting Standard for “Auditing policy, changes and mistakes in audits” Budget Organizations. Considerable auditing policies and explanatory notes
- Practical work on making report about financial situation. Practical work on making report about financial situation.
- № 6 National Accounting Standard for “Consolidated and individual financial reports” Budget Organizations. № 4 National Accounting Standard for “Impact of changes on foreign exchange rates” Budget Organizations.
- Practical work on making report about Net Assets/ Changes in Capital. Practical work on making report about Net Assets/ Changes in Capital in conformity with other reports.
- Practical work on making report about Financial activity results. Practical work on making reports about Financial activity and Financial activity results in interrelation.
- Practical work on making financial reports set, and cash movement report
- Practical work on making report about cash movement in interrelation with other reports.
- Practical work on making consolidated financial reports set. Practical work on making consolidated financial reports set.
- Financial reports control and detection ways. Financial reports control and detection ways.