CBS DM Accounting for 100,114

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Content: kos_buh_uchet.doc 755 kB
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Description

Set CBS (check-assessment tools) for evaluation of the development of the discipline of accounting the major professional educational programs (OPOP) profession ACT 100 114 "Organization of service in public catering"

Additional information

CBS is designed for monitoring and evaluation of the development of the discipline ACCOUNTING which is part of the basic professional educational programs in accordance with the federal state educational standards, specialty ACT "Organization of service in catering."

Professional competence:

As a result of the development of the discipline the student must:
be able to:
- Use the data of accounting and reporting in the profession;
- Prepare financial statements;
- To conduct an inventory of assets and liabilities;
- Use of normative - management information in their professional activities;
- To assess the liquidity and solvency of the company;
- To work on a professional computer information processing.

General competence:

As a result of the development of the discipline the student must:
know:
- Accounting framework, structure and types of the balance sheet, documents business operations, financial statements;
- Pricing characteristics in catering;
- The legal framework of accounting;
- The legislation of the Russian Federation on accounting;
- Basic requirements for bookkeeping, accounting objects;
- Regulations governing the relations of the organization (company) and the state;
- Position on accounting and financial reporting in the Russian Federation;
- Primary and consolidated accounting records;
- Sources of financial resources in the organization and methods of distribution;

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