Forensic accounting as a legal academic subject: concept, content, significance

Abstract

Judicial accounting is an academic discipline that has been taught at the Faculty of Law of Lomonosov Moscow State University for almost fifty years. It was taught at the faculty by Sergey S. Ostroumov and Hamlet A. Atanesyan. However, in the last decade, the teaching of this discipline at the faculty has begun to fade away. It is advisable not only to keep the teaching of Forensic Accounting in our country, but also to return it to a generally obligatory character for students of all specializations. The subject of judicial accounting is the system of applying accounting knowledge in criminal proceedings (in particular, the appointment of judicial accounting expertise, evaluation of expert opinion, examination of documents, invitation of a specialist, etc.) and in other branches of law (civil, administrative and arbitration processes, tax, civil, labor law). Therefore, law students need to learn the basics of accounting (transfer of economically significant information from primary accounting documents through accounting entries to registers, formation of accounting statements, etc.). Accordingly, students at the end of the course should know accounting entries reflecting the main business transactions of business entities. They should gain knowledge of the basics of accounting and economic analysis for use in various areas of legal activity, as well as acquire basic skills in working with an automated accounting program.

References

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