Луганський національний університет імені Тараса Шевченка

University Administration Meeting

The University held a scheduled meeting of the University Administration.

The agenda addressed the issue of the work of the Accounting Department.

A report was made by Tetiana Berezhna. Having heard and discussed the report of the Chief Accountant, the University Administration noted that according to the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” all institutions should keep accounting.

The main tasks of the Accounting Department are the accounting of financial and economic activities and the preparation of reports of the University and separate structural subdivisions; reflection in the documents of reliable and in full information about business transactions that were conducted during the implementation of the financial and economic activities of the University, and the results of the university as a whole; ensuring compliance with budget legislation when recording budget commitments, making payments in accordance with obligations; ensuring control over the availability and movement of property, the use of financial and tangible (intangible) resources in accordance with approved Standards and estimates.

To improve the efficiency of accounting work, a specialization has been introduced for the functions of employees of the settlement, material and economic groups. Separate areas of accounting are calculations with students and university staff living in university dormitories; accounting of cashless payments; accounting of calculations and obligations; taxes and fees; calculations with accountable persons; income and expenses; filling the General Ledger; preparation of financial and budget reporting.

A job description was developed and approved for each position provided by the staffing of the Accounting Department. In its work, the Accounting Department cooperates directly with other university departments.

However, the work of the Accounting Department has some problems that need to be addressed. Among them, a small room and the lack of furniture for the current storage of documents.


Oleg Chernysh,
Press Center of LTSNU

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