Book keeping and audit Chair

Managing chair Kasyanov Svetlana Amerovna Cand.Econ.Sci., the senior lecturer Phone of mountains. 8 (861)-252-47-13 Phone vn. Automatic telephone exchange is absent e-mail dean's office kaf_buaa@imsit.ru 350010 Krasnodar, Zipovsky 12, the Case 3, ауд.3

the Chair «Book keeping and audit lets out economists on a speciality 080109.65" Book keeping, the analysis and audit »according to the state educational standard of the higher vocational training. Annually release of experts of the internal and correspondence form of training makes 200-205 persons.

Behind chair are fixed more than 53 disciplines, the chair serves 12 specialities of high school from which it is necessary to allocate:

• Book keeping, the analysis and audit,
• Taxes and the taxation,
• the Finance and the credit,
• Marketing,
• organisation Management,
• the Software of computer facilities and the automated systems,
• Quality management,

Number of the students served by chair, makes more than 3 thousand students of internal and correspondence forms of training.

by Chair it is developed more than 70 working programs and uchebno-methodical complexes on all readable disciplines:

• Audit,
• The accounting financial reporting,
• Accounting examination and carrying out of audits,
• Book keeping and audit,
• Accounting business,
• Accounting (the administrative account),
• The accounting administrative account,
• Book keeping and audit in the computer environment,
• Book keeping and the taxation,
• Book keeping, the analysis and audit,
• The accounting financial account,
• Accounting business,
• The budgetary report and the reporting,
• Introduction in a speciality,
• Intrafirm audit,
• The control and audit in insurance activity,
• The control and audit,
• Laboratory practical work on buh. To the account,
• The international standards of the account and the financial reporting,
• The international standards of audit,
• The international standards and the account and the reporting,
• Tax calculations in accounting business,
• The operational technics and the account of operations with securities
• The basic models of book keeping in foreign countries
• Audit bases
• Statistics and book keeping bases
• Bases of judicial-accounting examination
• Bases of judicial-economic examination
• Bases of the administrative account
• Features of the organisation of book keeping in a small-scale business
• Features of the account in trade
• Branch features of the account, the control and the analysis of economic activities of the noncommercial organisations
• Practical audit and audit
• Legal maintenance of accounting activity
• Audit and the control in the building company
• Judicial-accounting examination
• The book keeping theory
• The account in the insurance organisations
• The account of expenses, kalkulirovanie and budgeting in separate branches of industrial sphere
• The account and operational activity in banks
• The account at the small-scale business enterprises
• The account, the analysis and foreign trade activities audit
• The financial reporting
• The financial and administrative account

the chair structure «Book keeping and audit» includes the highly skilled experts having a base economic education on a speciality «Book keeping, the analysis and audit», wide experience of scientific and practical work.

On chair 26 teachers (permanent members of staff and part-time workers) work.

Teachers actively conduct research work on the subjects developed by chair «Innovative approaches in perfection of the account, the economic analysis and audit in transitive economy».

Students and teachers of chair annually participate in the All-Russia Olympic Games of development of a national economy in Russia and in the International Olympic Games on economic, financial disciplines and management questions, in student's «Days of a science», student's conferences in other high schools.

At chair «Book keeping and audit» the educational accounts department works. The basic directions of work of educational accounts department are:

the Plan for development of chair of book keeping and audit on long-term prospect is directed on improvement of quality of formation of graduates of Academy of marketing both socially-information technologies and perfection of a skill level of teachers.

In the late nineties - the beginning of 2000th in the field of book keeping and the reporting of the Russian Federation there were the considerable changes in many respects predetermined by the Program of reforming of book keeping according to the International standards of the financial reporting, the Russian Federation confirmed by the Governmental order from March, 6th, 1998 № 283.

Changes in system of book keeping and the reporting have been directed on maintenance of formation of the information on a financial position and financial results of activity of the managing subjects useful to interested users. As the basic tool of reforming of book keeping and the reporting the International standards of the financial reporting (MSFO) have been accepted. Has received development the market of auditor services. The prestige of an accounting trade has increased, there was an auditor trade. There was a number of the professional public associations, separate from which became members of the International federation of bookkeepers.

At the same time, despite the further development of book keeping and the reporting, there are serious problems which are shown in a low professional standard bolshej parts of bookkeepers and auditors, and also insufficiency of skills of use of the information prepared on MSFO.

the chair Plan for development is a necessary component of the further development of chair in the conditions of quickly developing book keeping which is a part of uniform system of the account and the reporting in the Russian Federation, and occurring changes dictate presentations of new requirements to preparation of experts in book keeping and audit.

the Purpose of development of chair is creation of conditions for students in development of the state educational standards and reception of the practical skills necessary in an accounting trade by them. For achievement of this purpose it is necessary to consider activization of use MSFO and creations of a necessary infrastructure and construction of effective educational process.

the Further development of chair will be spent in following basic directions:

As shows domestic and world experience, development of book keeping and the reporting should occur in a close connection to changes of an economic situation in the country and answer character and an economic mechanism level of development. Changes in book keeping and the reporting, in particular transition on MSFO, should occur gradually taking into account possibilities, requirements and readiness of professional and other interest of the public, and also public authorities. Proceeding from it, the primary goal of the further development of faculty and chair is preparation of the students owning a modern technique of the rational organisation of book keeping, the economic analysis and audit according to requirements MSFO.

Principles and requirements to the organisation of educational process, and also base rules of conducting book keeping should be established by principles and requirements MSFO so that students had possibility to form the information for different kinds of activity and for various users.

For this reason for the qualitative organisation of educational process and reception of professional skills on the basis of Academy it is offered to create the educational laboratory equipped with computer technics and necessary unified documents. It is planned to develop a complex of problems on three basic stages according to the subject matters provided in State standard. Each stage will include the necessary procedures which are in a close connection and interdependence.

At the first stage, studying the book keeping theory, students independently develop organizational-technical the documentation, prepare primary documents, a practical training will be organised on groups on an example of the enterprises of industrial and trading activity by means of software.

Starting to study the accounting financial account, students in practice will be on book keeping sections, in the form of business game, to work as the bookkeeper on book keeping sites. The special attention will be given bookkeepers-analysts who in a real mode of time will make operative administrative decisions and to develop marketing, industrial and financial strategy of development of the separate organisations of of Krasnodar and edge.

At the second stage, the student should act in a role of the auditor, spend independent check on the basis of regulatory legal acts and theoretically received knowledge so that its participation has been aimed at that kind of activity and in that direction on which it worked in laboratory at the first stage.

the Third stage includes the analysis of the financial reporting, revealing of the factors negatively influencing economic activities and working out of measures on their prevention.

Thus, having passed the specified stages in educational laboratory, the student will receive a necessary reserve of practical skills for the further practical work at the enterprises in various spheres of economy of a national economy.

the Educational laboratory can serve students of other specialities and faculties. Students on a speciality «Taxes and the taxation» can work in laboratory, organise and spend tax checks, and students of a speciality «Applied computer science» can make algorithms of the decision of accounting problems and realise them in the program 1С:Бухгалтерия.

Having created powerful structure of model of industrial-trading activity in Academy on the basis of educational laboratory, involving experts, the former students-graduates working as chief accountants or auditors, in the further prospect it is possible to organise a consultation centre rendering of services in the field of book keeping and drawing up of the reporting for the edge enterprises will be which purpose. On the basis of this centre it is possible to organise training on courses of preparation of bookkeepers. Workers of the centre can be along with teachers of Academy and those students whom work stages have passed in educational laboratory. Having a consultation centre, it is possible to conclude dogovory the barter character, based on an exchange of the services given by the centre, for services in granting of bases for passage of predegree practice.

According to state standard work in educational laboratory will be set off as educational and an industrial practice.

the Degree of quality of preparation of students and book keeping and reporting development are impossible without perfection of accounting formation of teachers. On the one hand, the problem consists in preparation of enough of the qualified bookkeepers and the auditors understanding the concepts and concrete rules of formation of the information in book keeping and the reporting, owning modern skills of conducting book keeping, the analysis and audit of the accounting reporting. On the other hand, the qualitative system of book keeping and the reporting assumes presence of sufficient number of the users requiring the information, formed in book keeping and the reporting having requirement and skills of its use at acceptance of economic decisions, in particular, definition of directions of investment of the capital and the analysis of risks, connected with it. Presence of interested users is one of the major preconditions of development of book keeping and the reporting.

At definition of the maintenance of process of preparation and improvement of professional skill of shots in considered area should be paid special attention:

the Basic directions of perfection of system of preparation and improvement of professional skill of shots in considered area are:

• Monitoring of quality of curriculums of higher educational institutions, and also programs of preparation of professional bookkeepers and auditors;
• Updating and working out of new uchebno-methodical maintenance of educational process for various categories of teachers of book keeping and the reporting;
• Participation of teachers in the seminars spent by auditor firms;
• Direction of teachers of Academy on FPK in leading high schools of the country;
• The organisation of seminars on chair on all changes in the accounting and tax account;
• Attraction of the teachers having certificates of professional bookkeepers and qualifying certificates of auditors;
• Carrying out of obligatory certification of teachers on book keeping, the analysis and audit by a certifying commission created on chair;
• The invitation of teachers of other high schools of the country;
• The organisation of branches of chair at the large enterprises.

With a view of effective work of chair of book keeping and audit to create an uchebno-methodical complex. Working out of through methodical grants and recommendations about special disciplines will allow to generate uniform requirements to educational process on special disciplines and a writing of abstracts, course, and also degree works. Electronic versions of uchebno-methodical grants and textbooks can be actively used students at work in electronic library of Academy.

to Organize research work in two basic aspects.

the First aspect: the organisation of research work of students - participation in conferences, the Olympic Games, scientific mugs, in seminars on 1С:Бухгалтерии and mastering by new configurations of the program, and also creation of accounting forums in the international computer network the Internet.

the Second is the research work of teachers consisting in studying of additional possibilities of the program 1С:Бухгалтерия and their introduction for automation of educational laboratory, scientific researches on problem questions of reforming of book keeping and audit, a writing of articles and monographies. It is necessary to organise also work of a round table which will unite students and teachers in discussion of pressing questions on book keeping and the taxation, and also results of research work at faculty.

on May, 24th, 2007 in Academy IMSIT there has passed rewarding of tax inspections of Krasnodar and Krasnodar territory which have entered into 100 best to Russia by results of the first rating of tax inspections of the country.

the Application form for degree work

the CONTRACT on practice

Approximate subjects of degree works