Accounting, analysis and audit - course 96,000 rubles. from HSE, training 7 months, Date: March 28, 2023.

Ph.D. in Economics, Associate Professor, Project Manager for International Financial Reporting at the auditing company “MKD”, has an ACCA Diploma in International Financial Reporting (DipIFR)

Ph.D. in Economics, Associate Professor, member of the Institute of Professional Accountants of Russia, scientific and practical interests in the field of financial and management accounting, budgeting, control and analysis

Legal regulation of business

Legal basis for business regulation. Business entities. Organizational and legal forms of legal entities. The property basis of entrepreneurial activity. Transactions and agreements. Legal regulation of labor relations. Labor disputes and the procedure for their resolution. Judicial protection of the rights of entrepreneurs.

Accounting financial accounting

Principles of constructing financial accounting. Regulatory regulation of financial accounting in the Russian Federation. Classification of the organization's property. Double entry and bookkeeping accounts. Accounting for corporate income tax calculations. Accounting for fixed assets. Accounting for finished products. Accounting for intangible assets. Accounting for settlements for intermediary transactions. Accounting for settlements with personnel. Accounting for financial investments. Accounting for authorized, additional and reserve capital. Cash accounting. Retained earnings (uncovered loss). Income, expenses and financial results.

Accounting (financial) reporting and its analysis

Methodological basis for the preparation and analysis of accounting (financial) statements. Balance sheet and analysis of the financial position of the organization. Contents of the profit and loss report, analysis of the financial results of the organization. Statement of changes in capital and assessment of the financial stability of the organization. Cash flow statement and cash flow analysis. Consolidated financial statements. Segmental reporting: content, purpose and analysis. Explanatory note to the financial statements.

Taxes and taxation

Regulatory legal acts on taxes and fees. Classification of taxes and fees. Rights and obligations of participants in tax relations. Tax obligation and its execution. Tax offenses and liability for their commission. Tax control. Value added tax. Personal income tax. Insurance premiums. Corporate income tax. Other taxes. Taxation of small businesses. Single tax on imputed income for certain types of activities.

Audit

Audit in the financial control system of the Russian Federation. Regulatory regulation of auditing activities in the Russian Federation. The materiality of the information disclosed in the accounting (financial) statements. The final stage of the audit. Final audit documents.

Financial management

Concept, essence, goals and principles of financial management. Management of current assets of the enterprise. Financial results. Investment and capital management. Financial risks. Managing the efficiency of an organization's cash flows. Portfolio investment management. Financial and investment design. Management of the organization's dividend policy.

Workshop 1C: Accounting

Installation and launch of the 1C: Enterprise 8 system. Basic principles of working with the program. Accounting for cash and bank transactions. Accounting for fixed assets and intangible assets. Accounting for receipt and sales transactions. VAT accounting. Payroll accounting. Accounting for finished products and their sale. Accounting for receipt and sale transactions in foreign currency. Financial results. Income tax. Reporting.

Management accounting and its analysis

Concept, essence, goals and principles of management accounting. Cost accounting system and calculation methods. Cost management methods. Comparison of the standard accounting system in Russia and the “standard-cost” system in the West. Standard cost accounting in the full cost accounting system and in the “direct costing” system. Planning and budgeting. Analysis and adoption of short-term and long-term management decisions. Planning, control and measurement of organizational performance indicators. Problems of organizing management accounting at enterprises. Application of economic and mathematical methods in management accounting.

International Financial Reporting Standards

Conceptual basis of international financial reporting standards. Presentation of financial statements. Characteristics of the main forms of financial reporting in accordance with IFRS. Financial instruments. Basic provisions of the standards. Consolidated and separate financial statements. Transformation of financial reporting in accordance with international standards.