Accounting and Audit
Academic degree: Bachelor of the accounting and audit
The expert on the basis of professional knowledge provides a formation, the analysis and the use for information directorate about assets, obligations, the capital, movement of cash flows, the income and expenses, and also financial results of the enterprises activities (organizations, establishments), etc. And by that it promotes improvement of the use of economic potential of managing subjects, the rational organization of their financial and economic relations, to cooperate protection of economic interests and properties of physical and legal entities.
Problems, which are solved when training the expert: knowledge of modern legislation, normative and other legal documents, organization of accounting, audit and economic analysis, financial management, and also human resource management, etc.
Ability to perform work on the accounting of existence and movement of assets, calculations of the sums of taxes and other obligatory payments; to provide the rational organization of the accounting and the reporting on the basis of a choice of effective accounting policies; to carry out the administrative and financial analysis for adoption of effective economic decisions. Competence in questions of the enterprise and economic legislation, state social and economic policy of the country, features of accounting of branches of economy.
Sphere of professional activity of the expert: registration and analytical, control and auditing, auditing, consulting, organizational and administrative, the standard and methodical.
The expert can adapt to the following types of adjacent professional activity: administrative and economic, financial and credit, expert and consulting, to the taxation, assessment of the property, external economical, scientific and methodical, legal, scientific and pedagogical (on a specialty profile).
Experts of 5В050800-Accounting and audit can apply independently to occupation of leading positions of specialists of banks, the exchanges, finance and insurance companies, investment funds, services of financial management of the enterprises and the organizations, they can also use the knowledge effectively, which is gained at the university. The demand of experts of this profile answers to a condition of modern economy.
During the studies, a student studies the following profile disciplines: Principles of accounting, Financial account 1,2, Management accounting 1,2, Tax accounting Administrative analysis, Audit, etc.
Students in a specialty 5B050800 – "Accounting and audit" play an active role in the scientific research work.