A result of studying the module student must:
- know: features scientific method of knowledge and its components in the study of accounting, auditing and analysis model, basic approaches to the study of conceptual basis.
- be able to: select and practically apply appropriate methods of scientific knowledge, reasonably evaluate the strengths and controversial provisions in the methodological basis of different accounting systems, compliance with the practical needs of formed their information and performance indicators in its elaboration of evaluative and analytical systems generalize the working papers of the audit and the auditor's report.

- prerequisite: Accounting, Financial Accounting;
- co-requisite: Accounting in Business Management.

Science and its organization. Methodology and methods of scientific research. The organization of research in the field of accounting and economic knowledge. Methodology and methods of research of balance theories. Methods of evaluation and display of objects of capital in accounting and reporting. Methods and means of research fundamental principles of assets, successful performance of the company. Compliance Studies indicators of accounting and evaluative and analytical models of economic conditions, the effectiveness of auditing.

1. Пушкар М.С. Основи наукових досліджень: конспект лекцій / М.С. Пушкар. – Тернопіль: Карт-бланш, 2013. – 116 с.
2. Корягін М.В. Основи наукових досліджень: навч. посібник / М.В. Корягін, М.Г. Чік. – Львів: Видавництво Львівської комерційної академії, 2013. – 242 с.
3. Легенчук С.Ф. Бухгалтерське теоретичне значення: від теорії до метатеорії: монографія / С.Ф. Легнчук. – Житомир: ЖДТУ, 2012. – 336 с.
4. Ідеальна система обліку: концепція, архітектура, інформація: монографія / М.С. Пушкар, М.Г. Чумаченко. – Тернопіль: Карт-бланк, 2011. – 336 с.

- Current control (40%): oral questioning, work in the practice, performance of control work;
- Final control (60%): test control