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Fundamentals of Accounting and Auditing

The main purpose of the subject is to study the principles of reporting on the day-to-day operations of the financial and economic activities of enterprises (production, non-production). Business transactions are carried out through journal entries. These records, in turn, are made through the accounts. In a market economy, the main task of accounting is to ensure that the economy is profitable in accordance with the current market requirements and to ensure that no business transactions are excluded from the report.

The methodology for assessing the subject can be written, credit, oral.

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