Online training for chief accountant of the public sector - course RUB 22,400. from KonturSchool, training 316 hours, date November 29, 2023.

Basics of establishing an institution and general accounting issues
 - Legal basis of activity. Property of the institution
 - Formation of a FCD plan for the institution
 - General accounting issues
 - Structure of the institution account number
Accounting for non-financial assets: fixed assets
 - General issues of accounting for fixed assets in accordance with the Federal Accounting Standards

 - Accounting for fixed assets: receipt
 - Fixed asset accounting: use
 - Disposal of fixed assets
 - Accounting for rental objects
 - Investments in NFA, assets in transit, treasury property assets
Accounting for non-financial assets: materials and finished goods
 - Features of taking inventory into account
 - Features of disposal of inventories
 - Accounting for goods and finished products
 - Costs of manufacturing finished products, performing work, providing services
Accounting for non-financial assets: intangible assets, legal acts
 - Accounting for intangible assets and non-exclusive rights of use
 - Accounting for non-produced assets
Off-balance sheet accounting
 - Off-balance sheet accounts: accounting of property and settlements
 - Off-balance sheet accounts: accounting of settlement documents, cash flows, collateral, investments
Accounting for financial assets
 - Cash in the institution’s personal accounts
 - Cash in bank accounts. Institution cash desk
 - Income calculations. Damage calculations
 - Accounting for financial assets: advances
 - Other settlements with debtors
 - Accounting for securities, loans issued, debt obligations
Accounting for liabilities
 - Intradepartmental calculations
 - Accepted obligations, settlements with personnel
 - Payments to the budget. Settlements with other creditors
Accounting for financial results and authorization of expenses
 - Financial result: income and expenses of the current financial year
 - Financial results of previous reporting periods, income and expenses of future periods, reserves
 - Authorization of expenses
Accounting and budget reporting of an economic entity
 - General issues of reporting preparation
 - Reporting of budgetary and autonomous institutions
 - Reporting of government institutions
 - Features of preparation of consolidated reporting
 - Requirements for organizing and conducting internal control and audit
Final test
 - 20 questions. To successfully pass the test, you must answer 16 out of 20 questions correctly.