Accounting and audit
Academic degree: Bachelor of Business and Management in the educational program 6В04103 Accounting and Audit
List of qualifications and positions
Sphere of professional activity
The spheres of professional activity are state bodies, institutions and organizations of all forms of ownership, management bodies of state regulation of the economy in the links of the market infrastructure.
Objects of professional activity
Financial, economic and accounting services, departments of internal control and audit of organizations of all forms of ownership, government organizations, banks; tax authorities, auditing, and consulting companies.
Subjects of professional activity
Financial and managerial accounting of business transactions, financial reporting, analysis and audit of financial statements, taxation.
Types of professional activity
- organizational and managerial – organizes the activities of a small group created for accounting; organizes assistance in conducting audit procedures;
- accounting and economic activity – a collection of accounting and statistical information, data processing, financial, managerial and tax accounting;
- analytical activities – performs economic analysis, and generates financial and tax reporting.
Functions of professional activity:
- bookkeeping, preparation and analysis of financial and tax reporting;
- collection of accounting and statistical information, data processing and preparation for use by managers for making management decisions, investors, creditors, external and internal users;
- checking the compliance of accounting with legislative and regulatory acts, as well as the provision of advisory services (audit and consulting activities);
Standard tasks of professional activity:
- organization and management of the accounting service, and internal audit service;
- ensuring the formation of complete and reliable information on the financial position, performance results and changes in the financial position of organizations, in accordance with accounting standards, established principles and rules for accounting and financial reporting, necessary for operational management and management.
- implementation of economic analysis of the organization’s activities, and preparation of financial and tax reporting.
Areas of professional activity
Bachelors of Business and Management under the educational program 6B04103 “Accounting and Audit” are intended for accounting, auditing, economic, managerial, and entrepreneurial work at enterprises of various forms of ownership.
The content of the professional activity
Should be able to:
- describe the role and principles of financial accounting and reporting;
- develop an accounting policy based on the characteristics of the organization;
- properly organize accounting and conduct business transactions;
- timely record the movement of property, liabilities and capital in accounting documents;
- draw up financial statements for all business entities in the social sphere and management;
- make short-term and long-term forecasts;
- study the structure of socio-economic phenomena and their totality;
- register, process, and summarize accounting data;
- understand the methodology of accounting;
- to identify, based on analysis, emerging trends in the development of the processes under study;
- develop recommendations for improving the economic situation;
- contribute to raising the level of managerial and production activities;
- conduct analysis and audit of financial and economic activities of economic entities.