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Department of accounting, analysis and audit in industry

The main task of the department is to train highly qualified specialists in the field of accounting, analysis and audit for industrial organizations.

Until 1953, the teaching of accounting was carried out as part of the united department of accounting, statistics, mathematics and energy. As the contingent of students from the united department grew in 1953-1974. eight departments were allocated, including the department of accounting, analysis and audit in industry.

The first graduation of 23 specialists in accounting took place in 1953. For a long time the department was headed by Honored Worker of Sciences of the BSSR, Doctor of Economics, Professor NV Dembinsky. In 1964-1973. the department was headed by Doctor of Economics, Professor I.A. Basmanov. 1981 to 1991 The department was headed by the Honored Economist of the BSSR, Doctor of Economics, Professor I.E. Tishkov, in 1991-1995. - Candidate of Economic Sciences, Associate Professor A.I. Prishchepa, in 1996-2001. - Candidate of Economic Sciences, Associate Professor M.A. Snitko, in 2001-2020. - Candidate of Economic Sciences, Associate Professor Shibeko E.N., in 2020-2022 - Doctor of economic sciences, Associate Professor Makhanko L.S.. At present, the department is headed by PhD in Economy, Associate Professor O. V. Golovach.

Specialties

The department teaches at the first and second stages of higher education.
Specialty of the first stage of higher education 1-25 01 08 "Accounting, analysis and audit (in directions)", specialty 1-25 01 08-03 "Accounting, analysis and audit (in commercial and non-profit organizations)", specialization 1 -25 01 08-03 03 "Accounting, analysis and audit in industry."

Educational activities

Disciplines

Academic disciplines of the first stage:

• Analysis of accounting (financial) statements
• Analysis of business segments of an industrial organization (optional discipline)
• Accounting in business segments of industrial organizations
• Management accounting in industry
• Accounting
• Accounting
• Financial accounting in industry
• Accounting financial statements
• Budgeting and controlling income and expenses in industry / (optional discipline)
• Introduction to the specialty
• Calculation of production costs in industry (optional discipline)
• Control and audit
• Comprehensive analysis of economic activities in industry
• Computer programs in accounting, analysis and audit (optional discipline)
• Controlling income and expenses in industry (optional discipline)
• International Financial Reporting Standards
• International Standards on Auditing
• Practical audit in industry
• Statistical reporting (optional discipline)
• Forensic accounting expertise
• Theoretical foundations of accounting and analysis
• Accounting and analytical information processing technologies (optional discipline)

Specialty of the second stage of higher education - 1-25 81 06 "Accounting, analysis and audit (in areas)", profiling "Accounting and analysis in the system of effective business management"

Second stage academic disciplines:

• Professional course in financial accounting
• Management accounting in the business decision justification system
• Financial analysis (domestic and foreign experience)
• Systems of international accounting and reporting standards
• Consolidated reporting and accounting in holdings
• Accounting in organizations with foreign investments
• Small business accounting and tax accounting

Research work

Research work of students takes a special place. Currently, the department has a student research laboratory (SNIL), the participants of which have repeatedly demonstrated a high level at scientific events of the republican and international levels.

Much attention at the department is paid to educational work with students, within the framework of which meetings of students with accountants and auditors of international campaigns (KPMG and Ernst & Young) are regularly organized, Days of the department in hostels, excursions and trips to historical and cultural centers of the Republic of Belarus are regularly organized and held.

Main publications of the department

1. Comprehensive analysis of economic activity in industry: a study guide. - at 2 o'clock / [L.L. Ermolovich and others]; ed. L.L. Ermolovich. - Minsk: BSEU, 2017.
2. Statkevich, D.A. Accounting, taxation and audit: textbook.-method. allowance / D. A. Statkevich. - Minsk: RIVSH, 2022.
3. Vinogorov, G.G. Implementation of non-financial reporting in the practice of business entities of the EAEU member countries / G.G. Vinogorov// Greater Eurasia Development, security, cooperation. Yearbook. Issue. 4. Part 1/ RAS. INION. Dep. scientific cooperation; Rep. ed. IN AND. Gerasimov. - M., 2021. - S. 446-448.
4. Vinogorov, G.G. Problems of developing a methodology for analyzing the efficiency of a mining farm / G.G. Vinogorov// Greater Eurasia Development, security, cooperation. Yearbook. Issue. 4. Part 1/ RAS. INION. Dep. scientific cooperation; Rep. ed. IN AND. Gerasimov. - M., 2021. - S. 441-445.
5. Vinogorov, G.G. The direction of development of a methodology for analyzing the profitability of mining / G.G. Vinogorov // Economy in the post-Soviet space in the context of new pathological challenges and digitalization processes: monograph / Autonomous non-profit educational organization of higher education of the Central Union of the Russian Federation "Russian University of Cooperation", Izhevsk branch, Educational Institution of the Republic of Belarus "Polotsk State University"; under the scientific editorship of K.V. Pavlova - Izhevsk: Shelest, 2021. - S. 331-344.
6. Golovach, O.V. Accounting system of small business entities: problems of information field fullness for making managerial decisions, assessing credit and investment attractiveness, prospects for reforming / O.V. Golovach, O.A. Bondarenko // Accounting and analysis. - 2021. - No. 3.
7. Golovach, O.V. The content of educational literature on financial accounting: a critical review / O.V. Golovach, O.A. Bondarenko // Accounting and analysis. - 2020. - No. 9.
8. Golovach, O.V. Prospects for the development of accounting in a circular economy / D.A. Pankov, O.V. Golovach // Accounting and analysis. - 2021. - No. 10. - P. 17-25.
9. Golovach, O.V. Development of the classification of production waste for accounting purposes as a fundamental condition for the formation of a circular economy in the Republic of Belarus / O.V. Golovach // Accounting and analysis. - 2022. - No. 2. - P. 30-38.
10. Makhanko, L. S. Accounting for marketing tools to stimulate sales distributed over time / L. S. Makhanko, M. S. Ponomareva // International accounting. - 2021. - T. 24. - No. 10. - S. 1146 - 1161.
11. Moiseeva, O.P. Formation and evaluation of indicators of long-term and short-term liabilities in the balance sheet of industrial organizations of the Republic of Belarus and the countries of the European Union / Modern research and trends in the theory and practice of accounting and economic analysis at different levels of management: a collective monograph / A.I. Belousov [i dr.]. – Minsk, BGATU, 2018. – P.105-129.
12. Moiseeva O.P. Development of the information base for managing intragroup settlements in corporate structures / O.P. Moiseeva // Actual issues of the development of the financial sector: a collection of scientific articles of the VI International Scientific and Practical Conference (Makhachkala, April 16, 2022). - Makhachkala: ALEF, 2022, pp. 245-251.
13. Statkevich, D.A. Comparison of accounting for fixed assets in accordance with international financial reporting standards and in accordance with the legislation of the Republic of Belarus // Accounting and analysis. - 2018. - No. 2. - P. 34-37.
14. Statkevich, D.A. Comparison of inventory accounting in accordance with international financial reporting standards and the legislation of the Republic of Belarus // Accounting and analysis. - 2018. - No. 9. - S. 22-26.
15. Statkevich, D.A. Comparison of asset accounting in the Republic of Belarus and China // Accounting and analysis. - 2020. - No. 11. - P. 35-39.