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Department of Accounting, Analysis and Audit in Trade, Transport and the Agro-Industrial Complex

The Department of Accounting, Analysis and Audit in Trade, Transport and the Agro-Industrial Complex was formed on September 2, 2024, as a result of the merger of two departments of the Accounting and Economics Faculty: Accounting, Analysis and Audit in Trade and Accounting, Analysis and Audit in the Agro-Industrial Complex and Transport.

Each department had its own separate and rich history, origin and development, but they went side by side in their professional development and cooperation.

The Department of Accounting, Analysis and Audit in Trade was founded by Candidate of Economic Sciences, Professor B.I. Gavrilov, who headed it from June 1974 to May 1979. From 1979 to 1995, the department was headed by Candidate of Economic Sciences, Professor L.I. Kravchenko, in 1996-2004 - Candidate of Economic Sciences, Associate Professor V.A. Berezovsky, in 2004-2006. - Candidate of Economic Sciences, Associate Professor N.A. Lesnevskaya, in 2007-2013 - Candidate of Economic Sciences, Associate Professor I.V. Yanushkevich. From 2014 to 2024 the department was headed by Candidate of Economic Sciences, Associate Professor T.G. Uskevich. The first head of the Department of Accounting, Analysis and Auditing in the Agro-Industrial Complex and Transport from May 1974 to May 1983 was Doctor of Economic Sciences, Professor, Honored Economist of Belarus S.G. Ovsyannikov. In 1983-1989 the department was headed by Doctor of Economic Sciences, Professor I.N. Bely, in 1989-2005 - Candidate of Economic Sciences, Professor A.P. Mikhalkevich, in 2005-2015 - Doctor of Economic Sciences, Professor P.Ya. Papkovskaya, in 2015-2021 - Candidate of Economic Sciences, Associate Professor A.V. Fedorkevich, from 2021 to 2024 - candidate of economic sciences, associate professor, S.K. Matalytskaya.

Currently, the Department of Accounting, Analysis and Auditing in Trade, Transport and the AIC is headed by candidate of economic sciences, associate professor Nadezhda Nikolaevna Kireenko.

Specialties

General higher education

Currently, the department recruits and trains specialists with the assignment of the qualification of economist in the specialty 6-05-0411-01 "Accounting, analysis and audit":
by specializations:
• "Accounting, analysis and audit in trade and services";

As part of the training, students of the specialization study a number of economic and special disciplines that will be able to form professional accounting and analytical skills in the field of services and trade, learn to analyze and forecast sales volumes, design reasonable schemes for the movement of goods and goods support.

• "Accounting, analysis and audit at the transport enterprise";
In this specialization, students receive good training in economic and special disciplines that take into account the specifics of the organization of accounting, analysis and audit in transport organizations.

• "Accounting, analysis and audit in the agro-industrial complex";
Preparation for the specialization involves an in-depth study of the features of accounting, analysis and audit in the agro-industrial complex of the Republic of Belarus. Accounting in the agro-industrial complex differs from other industries in a number of features, which is the reason for the uniqueness in the organization of accounting. Since land in agriculture is the main means of production, economic reproduction processes are closely intertwined with natural, biological ones. Therefore, the period during which costs are incurred does not coincide with the period of receipt of products.

• "Accounting, analysis and audit in foreign economic activity".
The profiling involves training specialists who have a good knowledge of a foreign language (training is carried out over three years) and foreign economic accounting activities, the economics of joint and foreign enterprises, and intercultural communications. The special discipline "Foreign Trade Activity" is studied.

Educational and methodological work

Academic disciplines:

1. Analysis of accounting (financial) statements;
2. Analysis of foreign economic activity;
3. Analysis of the activities of organizations in the agro-industrial complex;
4. Analysis of the activities of transport enterprises;
5. Analysis of the activities of trade and service organizations;
6. Analysis of economic activity;
7. Analysis of economic activity in the agro-industrial complex;
8. Analysis of economic activity in trade and public catering;
9. Analysis of economic activity at a transport enterprise;
10. Balance sheet;
11. Accounting;
12. Accounting document flow;
13. Accounting tax accounting;
14. Accounting and audit;
15. Accounting;
16. Accounting in trade;
17. Accounting in economic sectors;
18. Accounting and analysis;
19. Accounting and statistical reporting;
20. Accounting management accounting in the agro-industrial complex;
21. Accounting management accounting in foreign economic activity;
22. Accounting management accounting at the enterprise transport;
23. Accounting management in trade and public catering;
24. Accounting in the information computer system;
25. Accounting financial accounting in the agro-industrial complex;
26. Accounting financial accounting in foreign economic activity;
27. Accounting financial accounting at a transport enterprise;
28. Accounting financial accounting in trade and public catering;
29. Accounting financial accounting in trade and services;
30. Genesis and modern theories and concepts of accounting;
31. History of accounting and analysis of economic activity;
32. Computer products in information systems of accounting and audit;
33. Control and audit;
34. International audit standards;
35. International financial reporting standards;
36. Reporting of organizations of the agro-industrial complex;
37. Reporting of transport enterprises;
38. Reporting of organizations of trade and services;
39. Practical audit in the agro-industrial complex;
40. Practical audit in foreign economic activity;
41. Practical audit at a transport enterprise;
42. Practical audit in trade and public catering;
43. Professional ethics of an accountant and auditor;
44. Regulation of accounting and audit;
45. Modern problems of accounting, analysis and audit;
46. Forensic accounting;
47. Theory of business analysis;
48. Accounting theory;
49. Management analysis in the agro-industrial complex;
50. Management analysis of foreign economic activity;
51. Management analysis at a transport enterprise;
52. Management analysis in trade and catering;
53. Accounting and analytical methods of business valuation;
54. Accounting and analytical models in business;
55. Management accounting and analysis in the agro-industrial complex;
56. Management accounting and analysis at a transport enterprise;
57. Management accounting and analysis in trade and services.

Scientific work

The faculty of the department carries out scientific research on the topics "Improving the theory, methodology and techniques of accounting, analysis and audit in organizations of the agro-industrial complex and transport in order to ensure sustainable economic development and growth" (2021-2025), "Development of accounting and analytical support for the organization's management system in the context of economic transformation" (2021-2025).

The department trains highly qualified researchers. There is 1 person studying for a doctorate and 4 people for a postgraduate degree. The teachers of the department carry out scientific research under contracts with the Belarusian Republican Foundation for Fundamental Research (BRFFR).

In recent years, the department staff has published scientific and educational-methodical works:

1. Accounting: textbook / S.K. Matalytskaya [et al.]. - Minsk: BGEU, 2024. Accounting theory: textbook / P.Ya. Papkovskaya. - Minsk: BGEU, 2024.
2. History of accounting and analysis of economic activity: textbook / L.S. Makhanko. - Minsk: BGEU, 2024.
3. Analysis of accounting (financial) statements. Practical training: textbook / D.S. Vyalykh [and others]. – Minsk: BGEU, 2024Analysis of economic activity in trade and public catering: textbook / T.A. Oliferenko, T.G. Uskevich, D.S. Vyalykh. – Minsk: BGEU, 2023. Practical audit at a transport enterprise: workshop / N.F. Gorbach, N.N. Kireenko. – Minsk: BGEU, 2023.
4. Management accounting at a transport enterprise: workshop / E.O. Lagunovskaya, V.S. Anishchenko. – Minsk: BGEU, 2023.- 97, [3] p.
5. Kireenko N.N., Matalytskaya S.K. Accounting and management accounting: a textbook: in 2 parts. - Minsk: BGATU, 2022.- Part - 1.
6. Accounting and financial accounting in the agro-industrial complex: a textbook / P.Ya. Papkovskaya [et al.]; edited by P.Ya. Papkovskaya. - Minsk: BGEU. 2022.
7. Analysis of accounting (financial) statements: a textbook (recommended by the Ministry of Education of the Republic of Belarus as a textbook for students of higher education institutions) / G.G. Vinogorov, S.K. Matalytskaya, T.G. Uskevich, A.V. Fedorkevich. - Minsk: BGEU, 2021.
8. Papkovskaya, P.Ya. Valuation of long-term assets in the formation of a reliable value of an organization/P.Ya. Papkovskaya // International Scientific Conference on Accounting - ISCA 2021; Chişinău, dedicated to the celebration of the Professional Accountant Day in Moldova, which will be held on April 1-2, 2021, mun. Chişinău / com. şt.: Grigore Belostecinic (preşedinte) ; com. org.: Lilia Grigoroi (preşedinte). – Chişinău: S. n., 2021 (Tipogr. "Arva Color", CHISINAU). – pp. 210-215.
9. Financial accounting for motor transport: textbook. allowance / P.Ya. Papkovskaya [and others]. – Minsk: BSEU, 2020.

The following scientific and educational publications are being prepared for publication:
1. Financial accounting at a transport enterprise: practical course / S.K. Matalytskaya, A.N.Sobolevskaya, O.N.Falaleeva.

2. Forensic accounting expertise: textbook / N.F.Gorbach, N.N.Kireenko, N.M.Doroshkevich.

Research work commissioned by organizations

The department has organized and operates a student research laboratory (SRL) "Idea". Students carry out research projects on current issues of accounting, analysis, for and audit in organizations in the service sector, agro-industrial complex, transport enterprises. Under the leadership of N.F. Gorbach, the project from SNIL "Problems of accounting and reflection in the reporting of services of transport organizations in the modern conditions of development of the Republic of Belarus" became the winner in the nomination "Best research project of 2021 in the field of finance and banking". In 2022, SNIL "Idea" took 2nd place in the nomination "Best student research laboratory of BGEU 2022".

On April 19, 2023, the final of the competition ""Best student research laboratory of BGEU 2023" was held. SNIL "Idea" took 3rd place. In the nomination "Best research project in the field of market analysis", the research work on the topic "Evaluation of the effectiveness of the internal control system in the audit of the sale of transport services for export" took 2nd place. In the competition "The Best Student Research Laboratory of BGEU 2024" SNIL "Idea" took 1st place. In the nomination "The Best Research Project in the Field of Economics, Management and Business" 1st place was also awarded.

A branch of the department was created and successfully operates at the Institute for Systems Research in the AIC of the National Academy of Sciences of the Republic of Belarus. Round tables and seminars devoted to topical issues of economic analysis and accounting are held jointly with representatives of the Institute for Systems Research in the AIC of the NAS RB. Specialists of the Institute for Systems Research in the AIC of the NAS RB take an active part in holding youth forums and Olympiads in accounting and analysis, annually are members of the jury of the scientific section of the department at the International Scientific and Practical Conference of Students "National Economy of the Republic of Belarus: Problems and Development Prospects".

The department cooperates with universities of the agricultural profile of the Republic of Belarus, business entities of the real sector of the economy. Students undergo practical training at leading enterprises in the service sector, the agro-industrial complex, and enterprises engaged in cargo and passenger transportation. They complete diploma research at the request of enterprises in the real sector of the economy and on topics approved by the department.

Scientific and pedagogical school of the department

The founder of the scientific and pedagogical school of accounting, analysis of economic activity, control, revision and audit of the UO BGEU is Doctor of Economics, Professor P. Ya. Papkovskaya. P. Ya. Papkovskaya is the author of 200 scientific publications, including textbooks and teaching aids approved by the Ministry of Education of the Republic of Belarus.

The development of the scientific and pedagogical school of economic activity analysis is closely connected with the fruitful work of Professor G. V. Savitskaya, whose works on the problems of theory, methodology, and methods of analyzing the economic activity of enterprises are widely known among the scientific community not only in our republic, but also in foreign countries.

A significant contribution to the development of accounting, business analysis, control and audit was made by candidates of economic sciences, associate professors S.K. Matalytskaya, V.B. Gurko, A.P. Mikhalkevich, I.V. Misevich, G.P. Lopatkin, M.I. Gatovsky, A.T. Obrazovsky, P.A. Kostyuk. Information about the scientific and pedagogical school is available on the website of the UO BGEU (http://nir.bseu.by/scientific/NPH/nph.htm).