The purpose of the educational program Accounting and audit is to train highly qualified, competent and popular in the labor market specialists of a wide profile in the field of financial, managerial, tax accounting, analysis and audit. The program develops students ' competencies in the field of accounting in business entities in accordance with international financial reporting standards, organization and planning of analytical work for using the results of analysis in business management, describing and critically understanding the main business processes of the object of audit, identifying the main risks of the audited entity's business, and developing adequate management decisions.
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
