Magistracy
Speciality Name:
Accounting and Audit
Faculty:
High School of Economics and Business
Qualification:
- Profile direction - Master of Business and Management
- Model of graduating student
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Mandatory
disciplines
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Elective
disciplines
- Professional
Upon completion of this educational program, it is expected that undergraduates will be able to:Upon completion of this program, it is expected that undergraduates will be able to:
ON1 Carry out an analysis of the economic efficiency of systems and processes of accounting, management and tax accounting and business analysis and use its results to prepare solutions for optimizing the functioning of a business management system, or its individual functions
ON2Compare proposed options for management decisions and proposals for their improvement, taking into account the criteria of socio-economic efficiency, risks and possible socio-economic consequences
ON3Develop accounting policies based on compliance with current legislation and principles of strengthening the organization's economy
ON4Select tools for processing economic data in accordance with the task, analyze the results of calculations and substantiate the findings
ON5 Interpret domestic and foreign statistics on socio-economic processes and phenomena, identify trends in socio-economic indicators
ON6 Plan and carry out your own experiments on the organization and planning of research
ON7 Summarize the results of your own assessment of everything happening in the organization’s advanced financial accounting system
ON8 Compile consolidated financial statements in accordance with international financial reporting standards
ON9 Formulate management decisions and financial statements in accordance with the requirements of current legislation and IFRS, as well as methodologies of state audit, analysis in banks and IT programs
ON10Compare the results and draw conclusions on the organization’s strategic management accounting
ON11Be capable of analytical work, the ability to carry out research and innovation activities in order to obtain new knowledge, the willingness to apply this knowledge for expert assessment of real management situations
ON12 Formulate a problem and create teams of professionals and work effectively in teams, defend your position, convince, find compromise and alternative solutions
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Foreign Language (professional)
- Number of credits: 2
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose is to acquire and improve competencies by international standards of foreign language education and to communicate in an intercultural, professional, and scientific environment. A master's student must integrate new information, understand the organization of languages, interact in society, and defend his point of view.
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Consolidated financial statements
- Number of credits: 6
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of mastering the discipline "Consolidated financial statements" is the formation of theoretical knowledge and
practical skills on the methodology of financial reporting, its interpretation and knowledge of the information capabilities of each form of consolidated financial statements in accordance with international standards To form the ability of undergraduates to systematically present and understand the specifics of international financial reporting standards, scientific knowledge and research methodology in the preparation and presentation of a consolidated financial reporting (cognitive, functional, discursive, communi ativnost; integral type paradigms)
This course examines the fundamental topics that contribute to the development of professional thinking and the practice of preparing consolidated financial statements. Studying the course, the undergraduate receives an answer not only to the question of how to act, but also why it is necessary. The master student studies design, development and compilation of consolidated financial statements. Throughout the course, undergraduates study the value of consolidated financial statements, the method of consolidation, the principles of consolidation and the stages of consolidation.
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Management
- Number of credits: 2
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline: the formation of systematic knowledge about the theoretical foundations and applied aspects of management. The teaching of the discipline Management examines the theory and practice of management; the history of management, schools and modern management concepts; functions and methods of organization management; types of organizational structure; internal and external environment of the organization; models and methods of decision-making; planning methods; motivation and control, management styles and leadership theory.
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Psychology of management
- Number of credits: 2
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: Formation of knowledge about the fundamental concepts of management psychology for the practical application of the most critical aspects of management in professional interaction. Basic principles of management psychology, personality in management interactions, management of personality behavior, modern ideas, psychology of managing group phenomena, motivation, and practical reflection.
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Financial account (profound)
- Number of credits: 6
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form in-depth theoretical knowledge about the essence of the conceptual foundations, principles and methods of financial accounting and reporting in accordance with IFRS.
As a result of training:
- to resolve issues of assessment, accounting registration and accumulation of information on the financial and economic activities of organizations;
- check the validity of the formation of reporting information;
- draw up financial statements, analyze them in order to control and evaluate the effectiveness of the organization's activities;
-to form a professional judgment on accounting and financial reporting issues.
Data for 2021-2024 years
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Business Analysis (Advanced)
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form in-depth theoretical knowledge and practical skills of analytical calculations, analysis, company valuation, to develop modern methods for solving management problems.
As a result of training:
demonstrate theoretical knowledge related to analytical calculations;
2.use the basic methodological principles of business value analysis;
3. identification of key issues of the basic structure of the business and determination of the market value of the enterprise;
4. Development of research projects for business valuation.
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Profound Management Accounting
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the ability of students to understand the organization and methodology of management accounting. The training course forms an understanding of the methods of cost accounting and costing, methods of control and evaluation of performance and management decision-making. Disiplina is aimed at studying the basics of planning and organization, the possibility of making optimal management decisions, methods of control and regulation.
Purpose of discipline. Dysiplina considers the basics of the calculation of costs and the results of the production activities of organizations, the accounting of production costs and the object by types, locations and objects of calculation, modern production accounting systems and the features of their use in enterprises, the use of management accounting information for management decision-making.
In studying the discipline, the following aspects will be considered: The essence of management accounting. Classification of costs. Accounting for materials and labor costs. Accounting for overhead costs. Custom costing. Process costing. Drawing up the main (basic) estimate. Monitoring and evaluation of performance. Costing with full cost allocation and variable costs. Analysis of "cost-volume, products-profit." Accounting for the costs of integrated production and a by-product. Decision making on pricing. Acceptance of long-term investment decisions.
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Analysis of human capital
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form the skills and abilities of analyzing and diagnosing human capital problems, as well as modern methods for solving problems of human capital management
As a result of training:
1. 1.understand the role of human capital analysis in a market economy and its tasks;
2. to develop plans and programs of analysis, to carry out analysis
3. to summarize the results of the analysis, draw up conclusions and recommendations for the management on improving the human capital management system;
4. conduct scientific research in the field of human capital analysis and analyze the results obtained.
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Аuditing financial statements (Advanced)
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is: to form an in-depth systemic understanding and scientific study of audit methods and methodology, practical skills in auditing financial statements and providing audit-related services.
As a result of training:
1. Analyze and interpret the norms and requirements of statutory acts on audit activities;
2. Plan and conduct procedures for assessing the effectiveness of the internal control system,;
3. Assess the reliability of audit evidence, risks and materiality and the procedures performed in connection with this, develop and formulate an auditor's report
4. Conduct research in the field of auditing financial statements.
Data for 2021-2024 years
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Professional Practice
- Type of control: Защита практики
- Description: The goal is to consolidate theoretical knowledge, acquire practical skills, competencies and professional experience in the specialty.
As a result, they acquire the following competencies:
– the ability to search, critically analyze, summarize and systematize accounting information;
formation of professional and work skills;
– study of the specifics of accounting for enterprises, organizations and institutions of the relevant industry;
– mastering the skills of accounting and financial reporting in accordance with IFRS;
– mastering the technique of auditing financial statements in accordance with ISA.
Data for 2021-2024 years
