Kharkiv Petro Vasylenko National Technical University of Agriculture
uk en

Accounting service

The Accounting Service is a structural unit of the University, which operates based on the University Charter and reports directly to the Rector of the University.

Tasks of the accounting service are:

  • Accounting of financial and economic activities of the university and reporting, following the uniform methodological principles established by the Law of Ukraine “On Accounting and Financial Reporting of Ukraine”, taking into account the peculiarities of the university and technology of accounting data processing;
  • Reflection in the documents of reliable and complete information on business transactions and results of activities required for the operational management of budget allocations (appropriations) and financial and material (intangible) resources;
  • Ensuring compliance with budget legislation when making budget commitments, timely submission for registration of such commitments, making payments by budget commitments, accurate and full reflection of transactions in accounting and reporting;
  • Ensuring control over the availability and movement of property, the use of financial and tangible (intangible) resources following approved standards and estimates;
  • Prevention of negative phenomena in financial and economic activities, identification and mobilization of internal reserves;
  • The accounting service of the university following the tasks assigned to it:
  • maintains accounting using a unified automated system of accounting and reporting;
  • prepares financial and budgetary reports based on accounting data, as well as state statistical, consolidated and other reports in the manner prescribed by law;
  • carries out current control over:
  • compliance with budget legislation when making budget commitments, their registration in the bodies of the State Treasury Service, and making payments following the budget commitments;
  • correctness of crediting and use of own receipts;
  • submits reports in a timely manner;
  • timely and in full transfers taxes and fees (mandatory payments) to the relevant budgets;
  • ensures compliance with the requirements of regulations on:
  • use of financial, material (intangible), and information resources during the adoption and execution of documents for business transactions;
  • inventory of non-current assets, inventory, cash, documents, calculations, and other balance sheet items;
  • analyzes accounting and reporting data, including consolidated reporting, on the reasons for the growth of receivables and payables, develops and implements measures to recover receivables and payables, organizes and conducts work on its write-off following the law;
  • provides:
  • compliance with the procedure for settlements for goods, works, and services purchased for budget funds;
  • the accuracy and correctness of the information included in the registers of budget commitments and budget financial commitments;
  • completeness and reliability of these supporting documents, which are formed and submitted in the process of treasury service;
  • storage, execution, and transfer to the archive of processed primary documents and accounting registers, which are the basis for reflection in the accounting of transactions and reporting, as well as reporting;
  • users in full with true and unbiased information about the financial condition of the budgetary institution, the results of its activities, and the movement of budget funds;
  • relevant structural units of the university with accounting and reporting data for making sound management decisions, making economically sound calculations of the cost of services that can be provided for a fee by the law, determining possible risks of financial and economic activities;
  • participates in the work on registration of materials on shortages, theft of funds and property, damage to assets;
  • розробляє та забезпечує здійснення заходів щодо дотримання та підвищення рівня фінансово-бюджетної дисципліни її працівників та працівників університету;

takes measures to eliminate violations and shortcomings identified during control measures carried out by state bodies and units of the budgetary institution authorized to monitor compliance with the requirements of budgetary legislation