The study of the discipline "Preparation and use of financial statements" is based on the courses "Accounting," economic analysis," "Statistics," "Finance," etc. in the scope provided for by the special vocational education program. The purpose of the discipline is an in-depth study of the composition and content of financial statements, the ability to read it, assess the information content of the reports, its comprehensive analysis in order to reorganize the main reporting items and develop an analytical balance, use the results of the analysis of reports in the process of substantiating the organization's development strategy, drawing up business plans and production management.