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I study at the Accounting Economic Department of the State Tax Service Academy of Ukraine . This Department is one of the oldest departments of our Institute. It trains highly qualified, specialist with deep knowledge, in economics, organisation and management of production, accountancy, the analysis of economic activity, etc.
A part from the Accounting Economic Department there is the Finance Economic Department. It is not so old as the Accounting Economic Department, but it is the longest as to the number of students, studying there. My friends studies there.
We study general and special subjects. Among the special subjects, the following may be named: Accountancy, Statistics, Management, Marketing, Finance, Budget, etc.
What is Accounting? Accounting is the process of identifying, collecting, measuring and reporting information on business activity. Thus, it is possible to speak about three functions of accounting:
1) reporting on past operations of the enterprise, company, firm, etc.;
2) revealing the extent to which past activities deviated from budgeted plans;
3) planning and budgeting future activities of the enterprise, company, firm, etc.
What is Finance? Finance is the function in a business that is responsible for acquiring funds for the firm and managing funds within the firm (for example, preparing budgets, doing cash flow analyses) and planning for the expenditures of funds on such assets as plant, equipment and machinery. Most organisations have a manager in charge of financial operations. His duties are: planning, budgeting, obtaining funds, controlling funds (funds management),collecting funds (credit management), auditing, managing taxes and advising top management on financial matters.
Can you see the link between accounting and finance?
They are mutually supportive functions in a firm. A firm cannot get along without accounting but neither, can it prosper without short- and long-term financing, managing its funds well, minimising its taxes, and investing, its funds properly.
The tasks of all the economists are to use the new economic activity effectively, as well as new economic levers and stimuli.
The subjects studied orient the future specialists to the broad use of electronic and computational techniques. The graduates of the economic departments will work at different accounting offices, departments, banks, ministries, etc.
1. highly qualified specialist - висококваліфікований спеціаліст
2. management of production - керівництво виробництвом
3. accountancy - облік
4. to identify information - ототожнювати інформацію
5. to measure information - вивіряти інформацію
6. to report information - звітувати
7. to reveal the extent - виявити розмір
8. to deviate - відхилятися
9. to be responsible for - бути відповідальним
10. to acquire funds - придбати фонди
11. cash flow analyses - аналіз потоку готівки
12. expenditures - витрати
13. assets - активи
14. to be in charge of - бути відповідальним за
15. to obtain funds - діставати фонди
16. auditing - аудит
17. taxes - податки
18. economic levers and stimuli - економічні важелі та стимули