A series of lectures and seminars were held within the framework of the Jean Monnet Module “EU Experience in Public Debt Management: Lessons for Ukraine in the Wartime and Post-War Periods”, funded by the Erasmus+ program (101127602 -EUEPDM -ERASMUS-JMO-2023-HEI-TCH-RSCH). The events were held during August-September 2024 by Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation Kravchenko O.V.
The purpose of these events was to raise students’ awareness of the role of accounting in public debt management. A useful aspect was that the students studied methodological approaches to accounting for public debt obligations and analyzed how proper disclosure of debt information affects the economic security of the state. This allowed them to better understand the importance of accurately reflecting debt transactions in financial statements and their impact on the financial position of the state. The classes were held as optional hours within the Integrated Specialized Course “Accounting” for 4th year students of the specialty 072 “Finance, Banking and Insurance”, which provided students with additional opportunities for in-depth study of public debt management within the course.
The events also addressed the practical aspects of applying international accounting standards for debt assessment and management. The students had the opportunity to apply their knowledge in practice, learning how to analyze public debt data, assess its impact on macroeconomic indicators, and use this data to make management decisions on debt reduction strategies.
The ERASMUS+ project “EU Experience in Public Debt Management: Lessons for Ukraine in the Wartime and Post-War Periods” continues to actively contribute to the improvement of students’ professional competencies in accounting and economic security.
It is funded by the European Union.However, the views and opinions expressed are those of the authors alone and do not necessarily reflect the views of the European Union or the European Executive Agency for Education and Culture (EACEA). Neither the European Union nor EACEA can be held responsible for them.