The study of discipline provides the formation and development of students’ competencies:
general:
- basic knowledge of fundamental sciences, in particular mathematics, to the extent necessary for mastering the discipline "Accounting (general theory)";
- basic knowledge in the field of management and administration necessary for mastering of a professional discipline "Accounting (general theory)", in particular n discipline "Management", "Political economy", etc.;
- ability to apply accounting methodological techniques in practice;
- ability to search and analyze accounting information: source documents, accounting records and financial statements;
- ability to solve the tasks set for the reflection of business transaction of the enterprises in accounting and reporting and to make informed management decisions;
- entrepreneurial spirit, initiative;

professional:
- ability to analyze the rationality of accounting management at the enterprise and find constructive solutions for its improvement on the basis of special knowledge on the conceptual foundations of accounting;
- basic knowledge of scientific concepts, principles, methods and methodological techniques necessary for understanding accounting (synthetic and analytical) and financial reporting;
- ability to provide sustainable financial activity on the basis of knowledge of the current labor and economic legislation;
- the ability to apply professional-profile knowledge and practical skills to solve typical tasks of reflecting economic phenomena and processes in accounts;
- ability to argue the choice of accounting form, organization of the accounting process and accounting policy, critically evaluate the results obtained and justify the decisions taken;
- the ability to apply in practice the specific methods of accounting provision of enterprise management, aimed at limiting the crisis processes and preventing losses, the application of market methods for maintaining the profitable business;
- the ability to subordinate accounting policies of the enterprise to the strategy of its activities, to determine the optimal accounting system for the enterprise;
- knowledge of methodical technics of accounting control and expertise, checking of documentation and level of organization of accounting and analytical process.

-prerequisite: none
-co-requisite: Financial Accounting, Managerial Accounting

Economic recordkeeping, its essence and characteristics. Subject matter and method and techniques of accounting. Balance sheet. Accounts and double entry. Documenting, inventory. The concept and purpose of accounting registration. Accounting for the main business processes. Forms of accounting. Valuation and costing in accounting system. Organization of accounting and enterprises’ financial reporting

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2. Національне положення (стандарт) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності», затверджено наказом Міністерства фінансів України від 07.02. 2013 р. № 73.
3. План рахунків бухгалтерського обліку активів, капіталу, зобов'язань і господарських операцій підприємств і організацій, затверджений Наказом Міністерства фінансів України від 30.11.99р. №291.
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5. Блакита Г.В., Ромашевська Н.О. Бухгалтерський облік. Практикум. Навч. посіб. / Г.В. Блакита, Н.О. Ромашевська. – К.: Центр учбової літератури, 2016. – 152 с.
6. Гудзь Н.В., Денчук П.Н., Романів Р.В. Бухгалтерський облік: Навч. посіб. – 2-е вид., перероб. і доп.– К.: Центр учбової літератури, 2016. – 424 с.
7. Accounting I (General Theory) [Текст] : the texts of lectures for the students of bachelor direction 6.030509 “Accounting and Auditing” / A. Zahorodnij, G. Partyn, L. Pylypenko, O. Tyvonchuk. – Lviv: Lviv Polytechnic Publishing House, 2015. – 124 р.
8. Weygandt J. Accounting Principles Jerry J. Weygandt, Paul D. Kimmel, Donald E. Kieso. – Published by Wiley. 2007. – 1280 p.

- Current control (40%): oral questioning, work on practical trainings, performance and defense of calculation and graphic work
- final control (60%): exam