Catherine Shashkina
The theme of master`s work: "The perfection of calculation of accounts receivable of the industrial enterprise"
The supervisor of studies: assistant of professor Bilyaze L.P.
E-mail: shashkina_kate@rambler.ru
I was born in the Far East region of the former USSR, now Russian Federation in the ordinary maternity hospital ¹ 4
of Khabarovsk). My parents were students then. In spite of frail build (weight – 3 kg, growth, or better to say - length – 51 cm), I was
born strong enough and eager to explore our wonderful world full of mysteries.
Four years later our family moved to the Chukotskiy autonomous district, where I started to visit a kindergarten. I haven’t got definite
memories about that period of my life, perhaps because nothing special happened. I remember only much snow, regular cold and no trees.
Soon I was sent to the grandmother and grandfather for upbringing. Actually, they became second parents for me. We lived in Dokuchaevsk. There in 1988
I started going to school. Studying wasn’t difficult for me.
I took an active part in various school olympiads and competitions
and gained different prize-winning places. Besides I graduated successfully from musical school (the class of fortepiano) and I got the certificate for teaching of aerobics.
My parents came back to Ukraine, when I was on the last stage of forming my personality. In 1999 I graduated from Dokuchaevsk school ¹ 4 with honours, but I wasn’t awarded with the medal.
My mother helped me to make the right choice of the future speciality. And now I am the student of the faculty of economics and management at the
Donetsk National Technical University. It is necessary to mention that I didn’t understand at once, if I really had a calling to the speciality chosen «accounting and audit». But such professional
teachers as professor Gavrilenko V.A., professor Starodubtsev E.V., professor Grebelniy V.I. and my supervisor of studies - assistant of professor Bilyaze L.P. managed to explain us the importance of the accounting.
The topic of my scientific research was “The calculation of labour and wages», however actually I explored the problem of discrepancies in the legislative base concerning taxation of profits of
physical persons. In this field I made an effort to prove the illegality of application of Instruction ¹ 12 «About an income-tax» and to protect interests of the Ukrainian citizens. I made a report about this problem
at the Regional Student Scientific Conference. I have got same publications. And also my work was marked in the competition.
In 2003 my family moved to Donetsk, and at the same time started acquiring master degree. My diploma thesis is devoted to the important problem - «The perfection of calculation of accounts receivable of the industrial
enterprise». For now and forever I intend to «expose» divergences of accounting and tax calculation, imperfection of legislative base, and also I plan to learn how to protect the legal interests of my future activities.