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Khomenko

Natalya Borisovna

AA 97 v

Improved of accounting of deferred taxes.

leader: Bilyaze L. P.

E-mail:khomenko2002@rambler.ru

I was born on 17 June, 1980 in Avdeyevka, Donetsk region. Up to the school age I visited kindergarten " Malysh". In 1987 I entered school № 2. Being a pupil I took part in all the cultural activities, school and city olympiads and won the prices. The most favorite of all the subjects was mathematics and I devoted much time to it while my home studying. In 1997 I graduated from school having the highest marks on all the subjects. I tender thanks my teachers of math Yegorova L. F. and Molchanova M.V., a teacher of chemistry Mischenko L.H. and a teacher of Ukrainian Karpenko Z.N.

At the same year I entered Donetsk State Technical University on the specialty "Accounting and audit" on the base of Economy and Management Faculty. It was not difficult to choose the place of studying as DonNTU is our "family university" but still I had some hesitation while choosing the specialty. After the meeting with Y.V. Starodubtsev at the conference for young people seeking admission I made my choice. I realized that it was exactly "accounting and audit" that I needed.

I have liked everything in my studying since the first day at University and I am a bit sorry for my graduation this year. Being a third-year student I and Milena Logozinskaya worked out a manual on such discipline as "Prognosis and Macroeconomic planning". This study was done with the help of Microsoft Excel under the guidance of Dr. V.L. Yenakiyev.

Having the state examination on the bachelor's degree passed I entered Magistracy. My master's study is devoted to the improvement of the profit tax accounting at the enterprise. This study is guided by the candidate of economic sciences L.P. Bilyaze.

Our country has been changing greatly now and it concerns not only politics. Accounting has also changed. National standards of accounting that make our accounting nearer to the international standards were found. Though with the appearance of new standards new problems appeared. It also concerned the profit tax accounting which is rather inaccurate and obscure now. The main problem is existence of the tax accounting and profit tax accounting.

Statistics shows that despite unemployment there is a deficiency of well-trained professional specialists. Our university is considered to be one of the best high educational establishments in our state and its graduating students have been always claimed in the employment market. Having the master's degree and deep knowledge on the specialty I am going to take a deserving place among the best graduates of our university.