Management in production

The importance of science.The implemented reforms increase the responsibility of ministries, agencies and local government bodies for timely financing of first-level expenses, state programs and activities for the socio- economic development of regions, not to implement activities with unclear sources, and stricter budget discipline. requires refinement. For this reason, in-depth study of the science of "Budget Accounting" by students is important in organizing the process of execution of the budgets of the state budget and state special funds.
Summary of science."Budget accounting" science content, subject and method, organizational and methodological aspects of budget accounting for the implementation of the budgets of the state budget and state special funds, calculation of the performance of the income and expenditure part of the state budget and state special funds budgets, inter-budgetary relations accounting, accounting and reporting of the results of the execution of budgets of the state budget and state special funds, organizational-methodical aspects of budget accounting in budget organizations, making estimates and state tables in budget organizations. approval and submission procedure, accounting of non-financial assets and financial assets in budget organizations, accounting of accounts with various debtors and creditors, accounts of accounts with employees and recipients of scholarships,
The purpose and tasks of science.The purpose of teaching the subject of "budget accounting" is to deepen students' economic knowledge of the methodological aspects of budget accounting, to teach the subject theoretically and practically, and to form solid knowledge, skills and qualifications of students in this subject.
To achieve this goal, science fulfills the tasks of forming students' theoretical knowledge, practical skills, methodological approach to economic events and processes, and scientific outlook.
In fulfilling the goals and tasks of the subject, the teacher performs the following tasks for the student:

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  providing theoretical knowledge and literary resources;
  
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  providing handouts on science topics;
  
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  increase the effectiveness of education using graphic organizers;
  
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  formation of practical skills using interactive methods;
  
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  organization of independent work of the student under the guidance of the teacher and additional counseling classes of the teacher;
  
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  provision of independent education in educational and methodological terms;
  
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  to encourage the student's independent learning;
  
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  promotion of distance, electronic and mobile education;
  
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  regular monitoring and evaluation of student learning.