Elena Shchur

email: accountant@maem.edu.ua

The Accounting Department is a structural unit of the PHEI International Academy of Ecology and Medicine, its type depends on the volume, nature, and complexity of accounting work.

The Accounting Department was created in accordance with the Statute of the Academy.

Accounting reports directly to the rector of the Academy and the vice-rector for organizational and legal issues in accordance with the distribution of their functional responsibilities.

The requirements set forth in the Regulations are mandatory for all employees of the Accounting Department.

The Accounting Department in its activities is guided by the Constitution of Ukraine, the Civil Code of Ukraine, the Tax Code of Ukraine, and the laws of Ukraine, in particular, the Law of Ukraine “On Education”, the Law of Ukraine “On Higher Education”, the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” by resolutions of the Verkhovna Rada of Ukraine, acts of the President of Ukraine, the Cabinet of Ministers of Ukraine, the Ministry of Education and Science of Ukraine, the Statute of the Academy, orders of the rector, these Regulations.

The structure and staff of the accounting department are in accordance with statutory requirements and are approved by the rector of the Academy. Accounting organizes its activities in accordance with this Regulation. Employees of the accounting department act in accordance with the job instructions approved by the rector of the Academy.

The Academy’s administration creates conditions for the work and professional development of accounting employees, provides the appropriate material and technical base, including computers and modern office equipment, and provides the opportunity to use the Internet network and e-mail.

MAIN AREAS OF ACTIVITY AND TASKS

• Accounting and tax accounting of financial and economic activities of the Academy using computer technologies;
• Compilation and submission of financial, tax, statistical, and other reports of the Academy in accordance with the legislation of Ukraine;
• Display in documents reliable and complete information about business operations and the results of activities necessary for operational management of financial and material (intangible) resources;
• Compliance with established uniform methodological principles of accounting and tax accounting, reporting, and control;
• Organization of control over the reflection on accounting accounts of all economic transactions;
• Compliance with financial and accounting and cash discipline;
• Carrying out control over the preservation of the property of the higher educational institution, the correct and rational use of the material and financial resources of the higher educational institution;
• Preservation of accounting documentation at all stages of document flow and timeliness of presentation of accounting reports to relevant users.