Detachable Subdivision
"Rivne Professional College of
National University of Life
and Environmental Sciences of Ukraine"
Accounting
Accounting – one of the most important departments of the college, which reports to the director. It ensures clear control of financial flows, timeliness of payments, and measures the financial pulse of the college.
Accounting data is:
- A source of information that college management and employees, suppliers and creditors cannot do without;
- An important means of monitoring the results of the college's work;
- The financial center of the management system, which assists in decision-making.
In its work, accounting is guided by:
- Current legislation of Ukraine;
- Decisions of the Government of Ukraine;
- Orders of the Ministry of Education and Science of Ukraine;
- Orders and instructions of the rector of NUBiP of Ukraine;
- Orders and instructions of the college director;
- College regulations;
- The rules of the college's internal work regulations;
- Regulations on college accounting.
Basic principles of accounting and financial reporting:
- Caution;
- Full coverage;
- Autonomy;
- Sequence;
- Continuity;
- Accrual and matching of income and expenses;
- A single monetary unit;
- Periodicity.
Basic principles of a college accountant:
- Honesty;
- Conscientiousness;
- Objectivity;
- Conformity;
- True dedication to your work.
Department composition:
| No. of the company | P.I.P. | Position |
| 1 | Chernachuk-Semenyshyna Olena Volodymyrivna | Chief Accountant |
| 2 | Olena Mykolayivna Kucheruk | Deputy Chief Accountant |
| 3 | Tsaruk Maria Yurievna | Senior Accountant (is on parental leave) |
| 4 | Mymokhod Galina Leonidivna | Senior Accountant (accounting for settlements with scholarships, suppliers and contractors, non-current and current assets) |
| 5 | Nizhnik Lyudmila Stepanivna | Senior Accountant (accounting of settlements with individuals and legal entities for paid services provided by the college) |
| 6 | Tretyak Lyudmila Stepanivna | Accountant of the II category (accounting for cash and banking transactions, legal and financial obligations) |
Procedure for maintaining accounting records in college
Accounting at the college is conducted continuously from the date of its registration in accordance with the Law of Ukraine No. 996-XIU dated July 16, 1999 “On Accounting and Financial Reporting in Ukraine”, which determines the organization, maintenance of accounting and preparation of financial reporting in Ukraine.
Responsibility for organizing accounting and ensuring the recording of the facts of all business transactions in primary documents, the preservation of processed documents, registers and reporting for a specified period, but not less than three years, lies with the chief accountant appointed to the position by the head of the college, who directly reports to him.
The duties of the chief accountant are determined by the job description.
The composition of the accounting department is established by the staffing list. The responsibilities of each accounting employee are regulated by their job descriptions.
The preparation and submission of financial and budgetary reporting is ensured in accordance with the Procedure for the Preparation of Financial, Budgetary and Other Reporting by Managers and Recipients of Budget Funds, approved by Order of the Ministry of Finance of Ukraine dated January 24, 2012 No. 44.
The formation of financial and budget reporting is carried out using IAS and through the "Finzvit-BtGoD" system.
Certificate on the receipt and use of certain own revenues of budgetary institutions received in kind for 2024 (Annex 22)
Accounting address:
Rivne, Dubenska St., 37, dormitory No. 2 (1st floor)
phone/fax (0362) 62-35-47
Email address: rdak_bug@ukr.net
Payment details for dormitory accommodation and additional electricity fee
Recipient: VSP "RFK NUBiP of Ukraine"
EDRPOU code: 40266301
R/R: UA728201720313241004202094537
MFI: 820172
Recipient's bank: State Treasury Service of Ukraine, Kyiv
Note: extract from the dormitory accommodation agreement, item 3.2. “Payment for services is made in the national currency of Ukraine, hryvnia, through the cash desks of a designated bank at the beginning of the semester 6 months in advance, or, in some cases, with the permission of the college director, monthly.”
Tuition payment details
Recipient: VSP "Rivne Vocational College of NUBiP of Ukraine"
Code: 40266301
R/R: UA718201720313271004201094537
MFI: 820172
Recipient's bank: State Treasury Service of Ukraine, Kyiv
Note: excerpt from the contract for the provision of educational services, clause 5.4. "The customer pays the fee before the beginning of the academic semester, for the semester, year or for the entire period of study."
Charitable contributions
Recipient: VSP "Rivne Vocational College of NUBiP of Ukraine"
Code: 40266301
R/R: UA988201720313281004301094537
MFI: 820172
Recipient's bank: State Treasury Service of Ukraine, Kyiv
Rent details
Recipient: VSP "Rivne Vocational College of NUBiP of Ukraine"
Code: 40266301
R/R: UA738201720313211004203094537
MFI: 820172
Recipient's bank: State Treasury Service of Ukraine, Kyiv