A result of studying the module student must:
- to know the essence of accounting objects in the entities of the state sector of the economy and understand their role and place in economic activity;
- to possess the methodical tools of accounting and understand the peculiarities of the practice of accounting for economic activity of the entities of the state sector of the economy;
- to know the mechanisms of functioning of the budget and tax systems of Ukraine and to take into account their peculiarities in order to organize accounting, tax system selection and reporting on enterprises;
- to be able to solve complex problems and specialized practical problems during professional work in the field of accounting business activities of the public sector or in the learning process, which involves the application of theories and methods of economics and is characterized by complexity and uncertainty;
- to be able to display information about business operations business entities in the public sector in the financial and management accounting, they organize, synthesize and interpret reporting to meet the information needs of those who make decisions.
- to be able to demonstrate an understanding of the requirements for professional activities, which are conditioned by the need to ensure the sustainable development of Ukraine, its strengthening as a democratic, social and legal state.

prerequisite: Financial accounting I, Financial accounting II
co-requisite: Audit, Analysis of economic activity

Fundamentals of accounting in the public sector of the economy. Accounting for fixed assets. Accounting for intangible assets. Inventory accounting. Accounting for financial investments. Accounting for operations with cash and accounts receivable. Accounting for operations with equity capital. Accounting obligations. Accounting for payroll, insurance and scholarship payments. Accounting for production (works, services). Accounting of incomes, expenses and financial results of execution of the estimate. The procedure for the formation and submission of reports by the entities of the state sector of the economy.

1. Дідик А.М. Бюджетні установи: облік, оподаткування та звітність: навч. посібник / А. М. Дідик, В. І. Лемішовський. – Львів: Видавництво “Апріорі”, 2017. – 1168 с.
2. Облік у бюджетних установах : навч. посібник / О. Ю. Акименко, В. В. Гливенко, Т. А. Гоголь та ін.; за ред. Леня В. С. – Чернігів : Десна Поліграф, 2016. – 559 с.
3. Облік у бюджетних установах : навч. посібник / Ю.А. Верига, Т.В. Гладких, О.В. Артюх та ін. – Київ: “Центр учбової літератури”, 2012. – 592 с.
4. Хомуляк Т. І. Облік у бюджетних установах : навч. посібник для студентів ВНЗ / Т. І. Хомуляк. – Київ : УСБ НБУ, 2014. – 350 с.

Current control (30%): oral questioning, work in the practice;
Final control (70%): semester control (written and oral component)