7М04 Business, management and law (Field of education)
7M041 Business and Management(Direction of training)
M073 Audit and taxation(Group of educational programs)
OP goal:
Training of highly qualified specialists with in-depth knowledge in the field of accounting and financial reporting, auditing, methods of analyzing the economic activities of enterprises and capable of implementing them in research and teaching activities.
Formable learning outcomes:
demonstrates knowledge of modern trends in the development of scientific knowledge; about current methodological and philosophical problems of natural (social, humanitarian, economic) sciences;
carries out oral and written communication in professional contexts in a foreign language;
solves the problems of higher psychological and pedagogical education and prospects for its further development, uses psychological and pedagogical knowledge in various operating conditions and in teaching practice;
uses accounting and financial reporting methods in accordance with the requirements of international financial reporting standards;
applies modern methods in preparing the balance sheet, statement of cash and financial flows, accounting for inventories, capital and reserves in crisis situations;
conducts an audit of financial statements in accordance with the requirements of international auditing standards;
uses IFRS valuation methods in the context of presenting the balance sheet and accounting for cash and other assets of the enterprise;
demonstrates a system of knowledge about the current state of the theory of management analysis, the main categories of management analysis and budgeting;
applies the basics of accounting and accounting for financial costs, accounting for production costs by costing items when analyzing basic and financial expenses to make decisions on financial issues of the enterprise;
demonstrates knowledge in the field of practical accounting, abilities and skills to carry out economic monitoring, develops control and assessment material;
uses knowledge of tax accounting in different subject areas, generalizes and regulates the tax system in different areas of activity;
