Ministry of higher and secondary special education fergana polytechnic institute faculty of management in production



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Accounting syllabus EL 72-20 I







REPUBLIC OF UZBEKISTAN
MINISTRY OF HIGHER AND SECONDARY SPECIAL EDUCATION
FERGANA POLYTECHNIC INSTITUTE
FACULTY OF MANAGEMENT IN PRODUCTION










"I APPROVE"

REGISTERED:

№________________________


"___" ______________2022






Fergana Polytechnic Institute
Vice-rector for educational affairs ______________ J.X.Kambarov

"___" _____________2022





"ACCOUNTING"
SYLLABUS

Field of knowledge:




300 000 – Social sciences, journalism and information

Field of study:




310 000 – Social and behavioral sciences

Course of Study:




60310100 – Economy (by industries and sectors);



Study period




6th semester

Science code




ACCBUS

Science type




Basic subjects

Credit amount




3 credits

Total hours Including:




90 hours

Lecture




16 hours

Practical training




20 hours

Independent education




54 hours










Form of control




IC, FC

Form of education




Daytime



FERGANA - 2023

COURSE INFORMATION

Field of study:

Course:

Academic year:

Semester:

Accounting and auditing

3

2022/2023

spring

FIO of the science teacher

Mamarasulov Diyorbek

Department name

Accounting and auditing

Time and place for independent study

It will be sent to the e-mail address of the professor every Saturday until 19:00

Email:
Telegram address:

diyorbek@poscointltex.com
@Diyorbek0044

Phone number:

+998901180044



Head of “Accounting and audit” department: ________ I.N.Ismanov

"____" ________2022. Statement No. _____


syllabus of the subject is recommended for use by the Board of the faculty "Management in Production" .

"____" ________2022. Statement No. _____



Chairman of the Board: ____________ O.T.Nurmatov

The syllabus was developed on the basis of the curriculum of the Fergana Polytechnic Institute and was approved by the minutes of the meeting of the Methodological Board of the Institute on August 2022 "_____".


The importance of science. Summarizing the financial and economic operations and their results, which are carried out in enterprises (organizations), documenting economic funds, sources of their formation and their movement, and compiling and presenting various reports are considered direct accounting tasks.
Therefore, this subject is considered a major specialty and is theoretically an integral part of the organization and management of accounting in business.
Summary of science. In the conditions of modernization and diversification of the economy, the role and importance of accounting in the real sectors of the economy, accounting methods and principles, accounting of funds and currency transactions, accounting of labor and wages, accounting of inventories, accounting of investments, accounting of fixed assets, intangible assets asset accounting, product (work, service) production costs and product cost accounting, budgeting and cost control, accounting for finished products and their sales, private equity accounting, financial results accounting, reporting and presentation, its regulatory regulation, Currently, the development trend and perspective of accounting, as well as the results and priorities of socio-economic reforms in our republic, include studying .
The purpose and tasks of science. The purpose of teaching the subject is to provide students with the objects of accounting in business (business funds and their sources of origin, their movement in the business process, accounting for business transactions, their documentation and summarization, the formation of completely reliable information about the property and financial activities of business entities, and international financial reporting presentation based on the standards, organization of financial and management accounting, its regulatory legal bases) is the formation of knowledge, skills and qualifications .
The task of the subject is to teach students the correct reflection of the funds of economic entities, the movement of their sources of establishment, the preparation of reports, the transparency of financial reporting data, the correct organization of accounting work with other entities and laws, knowledge and skills in learning and mastering decisions and other regulatory documents and skills formation.


Learning outcomes and requirements
In the process of mastering the subject "Accounting", the student:

  • basic principles of preparation of financial statements by sectors and industries;

  • the description of the application of the conditions for distinguishing the nature of industries and sectors in the preparation of financial reports;


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