Опис курсу

The discipline “Budget System” is a normative educational component of the specialty “Finance, Banking, Insurance, and Stock Market” for the educational program “Finance, Customs, and Taxation.”

The aim of the course “Budget System” is to provide future specialists with theoretical knowledge about the essence of the functioning of the budget system of Ukraine, to study budgetary relations, the nature of their impact on society, and to master practical calculation methods of budget planning and cost financing.

Objectives of the course:

• to study the theoretical foundations of the formation and use of the state budget, the budgetary system, and the principles of building a budgetary system;
• to study the place and role of the budget in the financial system;
• mastering the theoretical foundations of the formation and use of the state budget;
• mastering theoretical and practical knowledge regarding the organization of the implementation of the revenue and expenditure parts of the budget;
• mastering knowledge regarding the mechanism of budget preparation, approval, and implementation;
• developing knowledge on issues of public credit and public debt management;
• studying the process of forming and distributing interbudgetary transfers.