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Department of accounting, analysis and audit in agro-industrial complex and transport enterprises

Professor S.G. Ovsyannikov, Phd in Economics, Economist Emeritus of Belarus was the first head of the department from 1974 to 1983. From 1983 to 1989 the department was headed by Professor I.N. Bely, Phd in Economics; from 1989 to 2005 – by Professor A.P. Mikhalkevich, Candidate of Economic Sciences; from 2005 to 2015 – by Professor P.Y. Papkovskaya, Phd in Economics; from 2015 to 2021 – by Associate Professor A.V. Fedorkevich, Candidate of Economic Sciences.
Currently, the department is headed by Associate Professor S.K. Matalytskaya, Candidate of Economic Sciences.

In total, 10 full-time teachers, 2 internal part-time teachers and 2 specialists (teaching and support staff) work.

Specialties

The Department of Accounting, Analysis and Audit in the Agro-industrial Complex and Transport prepares experts in the following specializations:

• 1-25 01 08-03 07 "Accounting, analysis and audit in the agro-industrial complex",
• 1-25 01 08-03 04 “Accounting, analysis and audit at the transport enterprise”.

Research work

The topic of the scientific research conducted by the team of the department is "Improving the theory, methodology and methods of accounting, analysis and audit in agribusiness and transport organizations in order to ensure sustainable economic development and growth" (2021-2025).

Highly qualified scientific personnel receive training in the department (3 doctoral students and 5 postgraduate students). Teachers of the department carry out scientific research under contracts with the Belarusian Republican Foundation for Fundamental Research (BRFFR).

The teaching staff of the department developed and placed in the electronic network of the BSEU (http://edoc.bseu.by) 37 electronic educational and methodological complexes for students  to study the academic disciplines of the department, 8 programs of practice (http://job.bseu.by/ handle/job/1).

In recent years, the staff of the department have published scientific and educational-methodical works:
1. Financial accounting in the agro-industrial complex: teaching aid / P.Y. Papkovskaya [and others]; ed. P.Y. Papkovskaya. - Minsk: BSEU. 2022. - 505 p.
2. Analysis of accounting (financial) statements: teaching aid (recommended by the Ministry of Education of the Republic of Belarus as a teaching aid for students of the Higher Educational Institutions) / G.G. Vinogorov, S.K. Matalytskaya, T.G. Uskevich, A.V. Fedorkevich. - Minsk: BSEU, 2021. - 247 p.
3. Papkovskaya, P.Y. Assessment of long-term assets in the formation of the reliable value of the organization / P.Y. Papkovskaya// International Scientific Conference on Accounting - ISCA 2021; Chişinău, dedicated to the celebration of the Professional Accountant Day in Moldova, April, 2021, mun. Chisinau / com. St.: Grigore Belostecinic (preşedinte) ; com. org.: Lilia Grigoroi (presedinte). – Chişinău : S. n., 2021 (Tipogr. "Arva Color", CHISINAU). - S. 210-215.
4. Financial accounting in transport organizations: handbook / P.Y. Papkovskaya [i dr.]. - Minsk: BSEU, 2020. - 430 p.
5. Accounting: textbook / P.Y. Papkovskaya [and others]; ed. P.Y. Papkovskaya. - 2nd ed. - Minsk: RIPO, 2019. - 375 p.
6. Savitskaya, G.V. Economic analysis: textbook / G.V. Savitskaya. – 15th ed. – M.: INFRA-M, 2019. – 587 p.
7. Papkovskaya, P.Y. Theoretical foundations of accounting: teaching aid / P.Y. Papkovskaya. - Minsk: BSEU, 2018.
8. Financial accounting in transport organizations: workbook / P.Y. Papkovskaya [and others]; ed. P.Y. Papkovskaya. - Minsk: BSEU, 2018.
9. Accounting: educational method: teaching aid / S.K. Matalytskaya [and others] - Minsk: BSEU, 2018. - 275 p.

The department supervises the work of the students' research laboratory (SRL) "IDEA". Students carry out scientific projects in different directions of accounting, analysis and audit for the organizations of the agro-industrial complex and transport. Under the leadership of Gorbach N.F. the project "Problems of accounting and reporting of services of transport organizations in the current development conditions of the Republic of Belarus" were awarded the "The best research project in the field of finance and banking, 2021". In 2022, SRL "IDEA" placed second in the category "The best Students Research Laboratory of the BSEU".

The department has the own branch in the Institute of System Research in the Agro-industrial Complex of the National Academy of Sciences of the Republic of Belarus. The department conducts seminars, roundtable discussions and presentations with the participation of the representatives of this Institute. Specialists of the Institute take an active part in holding accounting and analysis forums and competitions, including as the judges of the International students scientific and practical conference "The national economy of the Republic of Belarus: problems and prospects of development".

The department cooperates with many universities in the Republic of Belarus, business entities of the real sector of the economy. Students do training in the leading enterprises of the agro-industrial complex, enterprises engaged in cargo and passenger transportation. They carry out diploma studies at the request of enterprises of the real sector of the economy that approved from the department.

Graduates of the department take up employment in enterprises of the agro-industrial complex, leasing companies, transport companies (cargo and passenger transportation), domestic and foreign consulting and auditing companies, open their own business.

Founder of the Scientific and Pedagogical School of Accounting, Analysis of Economic Activities, Control and Audit of the BSEU is Professor P.Y. Papkovskaya, Phd in Economics. Shi is the author of 200 scientific publications, including textbooks and teaching aids recommended by the Ministry of Education of the Republic of Belarus. The development of the scientific and pedagogical school of economic activity analysis closely connects with the fruitful work of Professor G.V. Savitskaya, whose works on the problems of theory and methodology for 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 A.P. Mikhalkevich, A.S. Fedorkevich, I.V. Misevich, G.P. Lopatkin, M.I. Gatovsky, A.T. Obrazovsky, P.A. Kostyuk. Information about the scientific and pedagogical school is presented on the website of the BE BSEU (http://nir.bseu.by/scientific/NPH/nph.htm).