Detachable Subdivision
"Rivne Professional College of
National University of Life
and Environmental Sciences of Ukraine"
On February 28, 2024, Oksana Oleksandrivna Chernachuk, a teacher of economic disciplines, together with students of the 21st group of specialty 073 Management, held a lesson-excursion on the discipline "Accounting" on the topic "Accounting Balance Sheet" on the basis of the accounting department of the Separate structural unit "Rivne Professional College of the National University of Life Resources and Environmental Management of Ukraine".
During the lesson, students had the opportunity to familiarize themselves with the practical significance of the Balance Sheet for the enterprise. The chief accountant of the college Chernachuk-Semenyshyna O.V. told the students about the features of compiling the Balance Sheet, and visually demonstrated the Balance Sheets compiled in previous reporting periods. Students also had the opportunity to see how the completed primary documents look and are stored in the current archive of the college.
Deputy Chief Accountant Kucheruk O.M. showed students how to fill out financial statements, in particular the balance sheet, using electronic document management tools and introduced students to automated accounting programs at the college.
The students had a very interesting and informative time, as evidenced by their active participation and lively discussion of new knowledge.
Oksana CHERNACHUK,
teacher of economic disciplines
