The master's degree program “Accounting, Analysis and Audit" provides the opportunity to:
The course provides the graduate student with in-depth knowledge of the studied program, an understanding of his position in the company and how to implement strategic decisions related to various accounting, tax and information and analytical issues.
The program helps to form professional knowledge and managerial competencies for effective activities in the field of accounting and auditing.
Students will gain knowledge about various concepts of accounting and reporting, to gain skills in their assessment and to determine the development directions of accounting theory based on an institutional approach.
Students will obtain theoretical knowledge and practical skills that allow an external auditor to assess the correctness of the actions of officials in financial accounting and financial reporting, the formation of professional judgment related to the choice of accounting methods for assets, liabilities and capital, as well as disclosure of information to interested users.
Students will gain knowledge about the formation of theoretical knowledge and practical skills in the methodology and organization of management accounting, the use of its information for making management decisions.
The material of the academic program of the discipline “System of International Financial Reporting Standards (advanced course)” covers the full range of issues of applying IFRS and allows you to learn how to apply IFRS in various practical situations.
Students will gain theoretical knowledge and practical skills in the field of preparing and using accounting information for strategic planning, analysis, and control.
Students will develop competencies related to the ability to conduct an external audit of economic entities’ types, the ability to organize an internal control system.
Students will gain theoretical knowledge and practical skills in the field of controlling related to making effective management decisions in the field of taxation of a commercial organization.
The basic discipline of the master’s degree program. The author’s course of Professor Roman Bulyga, which forms a comprehensive view of the current state, trends, and prospects for the auditing development as a type of professional activity. The study of the discipline, on the one hand, contributes to the development of independent skills and abilities of organizing and conducting all types of currently existing audit services (audit; tasks providing confidence; audit-related services), on the other hand – learning more about the methodology for conducting innovative audit directions of the XXI century (strategic audit, business process audit, operational audit, intellectual capital audit).
Students will deepen knowledge in the field of corporate finance and acquire financial decision-making skills in the real sector of the economy.
A graduate of the program acquires the opportunity to:
The program helps students to gain professional knowledge and managerial competencies for effective activities in the field of accounting and auditing.
The master’s degree program is accredited by the ACCA International Professional Organization, the Association of Chartered Certified Accountants. Graduates of the Accounting, Analysis, Audit program receive an exemption from passing 4 ACCA qualification exams of the basic level F1-F4 and the advanced level exam F7 Financial Reporting (Financial Reporting).
The master’s degree program is accredited by the Chartered Institute of Management Accounts — the International Association of Management Accounting Specialists of the United Kingdom of Great Britain and Northern Ireland. Graduates of the Accounting, Analysis, Audit program receive an exemption from passing the CIMA Diploma in Management Accounting F1 Financial Reporting and Taxation or CIMA Advanced Diploma in Management Accounting F2 Advanced Financial Reporting qualification exam.
Graduate students usually have interactive activities: working with cases, business role plays as well as role plays on a general topic, discussions, etc. During the studies, multimedia equipment and Internet communications are used to search for financial information and practice practical skills. Many of the educational Internet resources can be viewed or listened to via mobile devices.
Practitioners and leading experts of Russia, authors of current scientific research in the field of financial reporting, auditing, and accounting actively participate in the educational process.