1) knowledge of the features of the scientific method of cognition and its components in the study of accounting systems, models of analysis and audit, basic approaches to the study of their conceptual basis;
2) the ability to choose and practically apply adequate methods of scientific knowledge;
3) the ability to reasonably assess the strengths and discussion positions in the methodological basis of various accounting systems, compliance with the practical needs of the information generated in them and performance indicators in its processing by evaluation and analytical systems;
4) the ability to justify the functional and cognitive role of the scientific apparatus in clarifying trends in the development of accounting and analytical knowledge;
5) apply the ability to critically evaluate the collected material, substantiate their point of view on certain theories and scientific works of well-known scientists in accounting, presenting their own conclusions from the processed material;
6) to apply theoretical and practical knowledge on the implementation of research activities and registration of its results in the form of abstracts, scientific articles, dissertations, etc.

The latest theories in accounting
Accounting and reporting system in the architecture of modern economics

Theoretical material covers topics that highlight the most important aspects of the organization of scientific research, the use of scientific methods of cognition and methods, substantiation of research results in the economic and accounting field of knowledge. Scientific activity and its organization. Methodology and methods of scientific research. Organization of scientific research in the accounting and economic field of knowledge. Scientific ideas, directions and topics of accounting research. Information and analytical support of scientific research in the field of accounting. Methodology and research methods of balance theories. Methods of valuation and reflection of capital objects in accounting and reporting. Methods and ways to study the basic principles of asset accounting. Research of result indicators of efficiency of activity of the enterprise. Research of correspondence of indicators of accounting systems and estimation-analytical models. Modern scientific research of accounting schools of Ukraine. Generalization, evaluation of efficiency and quality of research work (R&D) and reporting on this work.

1. Корягін М.В. Основи наукових досліджень: навч. посібник/М.В. Корягін, М.Ю. Чік. –К.: Алерта, 2014.- 622 с.
2. Розвиток теоретико-методологічних засад обліку, аналізу, контролю і аудиту: монографія / під заг. ред. А.А. Пилипенко, Г.Ф. Азаренкова. – Харків: ВД «Інжек», 2012. – 640 с.
3. Гальченко С. І. Основи наукових досліджень: Навчально-методичний посібник / С. І. Гальченко, О. З. Силка . – Черкаси : АММО, 2015. – 93 с.
4. Легенчук С.Ф. Бухгалтерське теоретичне знання: від теорії до метатеорії: [монографія] / С.Ф. Легенчук. – Житомир: ЖДТУ, 2012. – 336с.
5. Стеченко Д. М. Методологія наукових досліджень: підручник / Д. М. Стеченко, О. С. Чмир – [2-ге вид., перероб. і доп.]. – К.: Знання, 2007. – 317 с.

Current control: oral examination, performance of individual research task; examination control: test and oral component.