Degree: MASTER
Duration: 2 years (4 semesters)
ECTS: 120
Fields of study: Theory and Practice of Accounting, Taxation and Auditing
Languages of instruction: Russian, English (on request)

DESCRIPTION

The given master degree programme provides training and graduation of highly qualified managers and specialists in theory and practice of accounting, taxation and auditing, which cover advanced knowledge of Russian provisions of accounting and international standards of financial statements, methods of economic analysis and auditing, procedures of preparing tax accounts in different taxation systems which provide acquisition of skills of research, analytical and pedagogical work based on general cultural and professional competences according to Federal State Education Standards of Higher Education for master degree programmes.

Forms of in-class activity: lectures, practical classes, laboratory classes, consultations, students’ independent work.

AIMS

research activity:
•    to teach master students to develop working plans and programmes of conducting research and development, to prepare tasks for groups and individual performers;
•    to prepare master students for developing tools of the conducted research, for analyzing their results;
•    to teach master students to prepare data for making up reviews, reports and scientific articles;
•    to form in master students the ability to gather, process, analyze and systematize information on the topic of research, to choose methods and ways of solving research tasks;
•    to form the ability to organize and conduct scientific research, including statistical surveys and questionnaires;
•    to form the ability of developing theoretical and econometric models of the processes, phenomena and objects under research, which refer to the sphere of professional activity, evaluation and interpretation of the results obtained;

analytical activity:
•    to form the ability to develop and substantiate social and economic indicators characterizing the activity of economic entities and methods of calculating them;
•    to form the ability to search, analyze and evaluate the sources of information for conducting economic calculations;
•    to teach to evaluate the effectiveness of the projects taking into consideration the uncertainty factor;
•    to form the ability to analyze the existing forms of organizing control, developing and substantiating offers on their advancement;
•    to form the ability to forecast the dynamics of the main social and economic indicators of the  activity of enterprise, industry, region or economics in general;

pedagogical activity:
•    to form the ability to teach economic disciplines in general educational establishments, educational institutions of higher professional and vocational education as well as in institutions of supplementary vocational education;
•    to form the ability to develop learning and teaching materials.

LEARNING OUTCOMES

On successful completion of the course, the student should be able to:
•    Demonstrate abstract thinking, analysis, and synthesis;
•    Be ready to act in non-standard situations, be socially and ethically responsible for the decisions taken;
•    Be ready to manage a team in their professional activity, be tolerant to social, ethnical, confessional and cultural differences;
•    Take organizational and managerial decisions;
•    Generalize and critically evaluate the results obtained by Russian and foreign researchers, point out perspective areas, make up the scheme of research;
•    Present results of the conducted research for scientific community in the form of an article or a report;
•    Analyze and use different sources of information to conduct economic calculations;
•    Forecast the main social and economic indicators in the work of an enterprise, industry, region and economics in general;
•    Apply modern methods and techniques of teaching economic subjects in higher education institutions, supplementary vocational education, professional educational organizations;
•    Organize accounting according to Russian standards of accounting and international standards of financial reporting, conduct research in the sphere of accounting;
•    Identify taxation base and calculate tax amount according to types of economic activity in different organizations; conduct research in the sphere of taxation;
•    Apply the methods of conducting internal audit and audit of accounting (financial) reports of different economic organizations; conduct research in the sphere of internal audit.

EMPLOYMENT OPPORTUNITIES

Graduates can work in economic, financial, marketing and analytical departments of firms of different industries and forms of property; state and municipal authorities; academic and departmental research organizations, professional educational organizations, higher education institutions, supplementary vocational education.