Accounting Process and Methods of Detecting its Falsification

The academic course Accounting Process and Methods of Detecting Its Falsification is a professionally oriented course aimed at an in-depth study of issues that were not sufficiently considered during the study of normative academic courses in the 1st–2nd years of bachelor’s degree program. Students will be provided with the opportunity to acquire and deepen their knowledge of working with documents which reflect the economic activities of enterprises, institutions, verification of business transactions methodology as well as to apply this knowledge in the detection and investigation of mercenary crimes in all sectors of the national economy, as well as to develop practical skills in verifying the legality of business transactions and accounting processes, audits, forensic accounting. The course also enables students to learn the necessary information on how to properly conduct analytical and synthetic accounting, business, tax, and financial accounting, and to apply knowledge of the accounting process in practice. Methods of detecting falsifications of the accounting process will help in the professional practice of a future lawyer. As a result of studying the course, students should: – know the industry-specific features of the tax, commercial, financial accounting process, audits, forensic accounting examinations and methodological aspects of using accounting documents in the detection and investigation of mercenary crimes, methods of detecting document fraud, methods of actual control over economic activity, document research; – be able to interpret the provisions of the current legislation on the appointment of audits, examinations, identify and eliminate conditions conducive to economic crime, establish and prove the facts of theft by researching and analyzing the accuracy of the accounting process, and detecting falsification of documents.