Finance and Credit Institute. Specialty "Finance and Credit"

Managing financial flows and planning expenses are the main areas of activity of a financier. To obtain this profession, you need to have a strategic mindset, keen attention, endurance, diligence and a mathematical mindset. Knowing how to manage money, keeping abreast of all financial news and, if possible, insuring against inflation are also important skills for professionals of this level.

"Finance and Credit" specialty - which exams to take

  • Mathematics (general level);
  • Social studies (subject of choice of the institute);
  • Russian language;
  • Foreign language.

The minimum passing score is from 235. “Finance and Credit” specialty code is “OKSO 080105”. The form of training is provided both full-time and part-time. Duration of training – 5 years. After graduation, the student will have the qualification of an economist with a specialty in “Finance and Credit.”

"Finance and Credit" specialty - universities

  1. Institute of International Economic Relations;
  2. Russian Economic Academy;
  3. High School of Economics;
  4. Government Finance University;
  5. Economics, Humanities and Information Technology University of the capital;
  6. Academy MNEPU .

Specialty "Finance and Credit" - disciplines

  • Taxation and taxes;
  • Finance – municipal and private;
  • Stocks and bods market;
  • Corporate Finance;
  • Investment portfolio and investment management;
  • Strategic financial management;
  • Planning and control of financial organizations;
  • Risk management;
  • Labor Economics;
  • Econometrics;
  • Statistics;
  • Marketing;
  • Accounting analysis and accounting;
  • Marketing;
  • Insurance business.

Characteristics of the specialty “Finance and Credit”

The work of an economist involves calculations of financial and labor costs when carrying out certain work or providing services. The specialist also carries out an economic analysis of the activities of enterprises, develops, if necessary, a strategy and savings regime. He organizes the collection and processing of information to carry out the necessary planned work. Guiding technicians and engineers in joint research is also the responsibility of the economist.

Practice specialty "Finance and Credit"

Future bank employees and economists undergo internships in various municipal or private companies, institutions and banks. Students study the structure of an organization from the inside, become familiar with the necessary reporting documentation, and acquire professional skills. Under the strict guidance of the curator, they have the opportunity to perform various assigned tasks.

If the student shows diligence and responsibility, he acquires valuable knowledge about the functioning of the organization, the pace of its work and ways to improve work efficiency. The student can choose the place of internship independently, or can use the list provided by the university.

Work in the specialty "Finance and Credit"

A profession related to solving economic issues is quite in demand in the current labor market.

"Finance and Credit" specialty - where to work

  • In research institutes;
  • In municipal and private banks;
  • In the restaurant and hotel business;
  • At enterprises, representatives of large and small businesses;
  • In social funds;
  • In an insurance company;
  • In a financial institution;
  • In educational institutions as a teacher;
  • At the tax office;
  • At industrial or agricultural enterprises;
  • At the customs service.

Specialty "Finance and Credit" - who to work with

  • Heads of departments of enterprises;
  • Managers;
  • Business analysts;
  • Auditors;
  • Finance and accounting specialists;
  • Individual entrepreneurs;
  • Marketers;
  • Brokers;
  • Estimators;
  • Traders on exchanges;
  • Commercial agents;
  • Economists-programmers;
  • Tax inspectors or consultants;
  • Supervisors;
  • Appraisers;
  • Accountants.

There are a lot of employment options for economists. Perhaps the student will want to go to a master's program or get a second higher education. After all, professional economists are a valuable asset for any business or structure. Representatives of this field of activity usually have an income average or above the national average.

You might be interested.

Finance and credit is a specialty that gathers crowds of applicants who want to secure a bright future for themselves. Having studied at the university for five years and mastered their specialty, graduates often have a question: where to get a job and what profession can they apply for? Considering that all first-year students are informed at the beginning of the year about where they will be able to work after receiving their diploma, many specialists, having graduated from the university, are still scratching their heads about where they can get a job.

Practice in the final year helps some people solve this problem. But everyone knows that about 30% of students from one stream prefer to stay in their previous “temporary” job and prepare reports on their internship using their connections. And this is in vain, since a student who has not really undergone practical training does not have a clear idea of ​​what he will have to face in the future.

And besides, not all universities help students find companies and organizations willing to accept trainees. Many people know that the vast majority of banks and enterprises bypass such workers due to their inexperience and short employment.

What is the specialty “finance and credit”?

You have successfully defended your diploma and have a long-awaited document confirming your competence. In fact, absolutely all the doors of organizations that are directly or indirectly related to financial transactions are open to you. It remains to understand - which organizations?

Every graduate is aware that he will work with money - analyze the financial expenses of the enterprise, make forecasts, carry out calculations and carry out a myriad of arithmetic operations that require accuracy and care.

  1. Firstly, “finance and credit” is a fairly serious and always relevant specialty, because money is the basis of economic relations among all countries of the world. Today, a professional financier is one of the most sought-after professions, regardless of city or country.
  2. Secondly, the question remains open: who is a financier? Are his responsibilities limited to calculations and ability to handle money? The simple answer is no. A financier is a specialist who is also responsible for the progressive growth of the enterprise’s profits. In other words, a financier must not only be able to count and think “ten steps ahead,” but also understand currencies, be aware of their daily growth and decline, and be interested in the political and economic situation of his country and other countries of the world.

And, in the end, a financier must be able to simulate situations and analyze financial events. Certified specialists in the field of “Economics: Finance and Credit” begin their careers with mundane positions: accountants, assistant economists, cashiers of bank branches. Starting to work in such positions, university graduates quickly gain invaluable experience and decide whether they want to do this in the future or not. In fact, the future career of a financier depends on this decision, since practice says that many specialists do not go beyond an accountant or a bank teller, preferring to stay where it is “simpler.”

Those who decide to move in this direction, after working as a financial assistant for 2-3 years, can safely apply for financial departments. In financial departments, the range of opportunities is already wider; specialists are faced with such areas as marketing, tax planning, insurance, real estate sales and even investments. Despite the fact that some of these areas belong to completely different professions, a financier can easily cope with them.

Working in higher positions, a finance specialist is faced with the responsibility of analyzing the cost of products and setting prices, selling real estate, being responsible for the cash expenditures of the entire enterprise and paying salaries to employees. The list of responsibilities can be endless; it depends, first of all, on the level of qualifications of the financier and his mental abilities.

But it is worth considering that without at least 3 years of experience in finance, a graduate will not be allowed to work in a responsible position. No matter what talents the graduate has, he will in any case have to start with low-paying, less serious positions. You can speed up the process of moving up the career ladder by taking special courses, which is very welcome by many employers.

What organizations would be happy to see a graduate?

Every graduate asks the question: “Which firms and enterprises will be happy to hire an inexperienced graduate with a specialty in Economics: Finance and Credit?” You can easily get a job in:

bank (public and private). Considering that the number of banks is increasing every year, all these organizations need employees. Any bank will be happy to accept a university graduate, especially if the university has a good reputation. Employment in a bank is advantageous because it is not at all necessary to start a career as a cashier or operator; many financial organizations appoint novice specialists to higher positions;

  1. Audit companies. Such enterprises are looking for a specialist who can prepare reports and has knowledge in the field of accounting;
  2. Government institutions. There are even more opportunities here than in a bank, since being a specialist in the field of “finance and credit”, you can get a good position in the passport office, school, university, tax office and even a hospital. Basically, such government institutions need an employee who will manage the financial expenses of the institution, calculate salaries and conduct other monetary transactions.
  3. If you look at the situation more objectively, then a novice financier has much more opportunities, and they are not limited to the above options. Restaurant and hotel complexes are happy to hire for decent positions an employee who knows how to handle money and predict the profit of the enterprise. The higher the class of the enterprise, the more profitable the employment. And finally, you can also contact insurance companies, investment funds, private and commercial firms.
  4. Commercial organizations and insurance companies especially need young employees. Several years ago, due to a shortage of labor, many organizations ceased to exist, and the economic crisis spread in many countries. But you shouldn’t bypass such organizations because of this, because large-scale financial problems do not happen every year.

For example, a large number of corporations are registered in the Russian Federation, since a monopoly in Russia is not a common phenomenon. As for investment funds, employment in them is also possible. But, as practice says, the last option is chosen only in extreme cases, when all of the above for some reason did not live up to expectations.

Working in an investment fund can bring good profits, but under one condition - if the novice specialist can cope with the position of a financial analyst. Therefore, when sending a resume to such an organization, you need to clearly determine the level of your knowledge and abilities so as not to waste time. Otherwise, it is better to look for another option.

Summarizing all of the above, the conclusion follows that free jobs can be found in almost any commercial and government institution, since absolutely all organizations operate with finances.

“Finance and Credit” - who can work in this specialty?

Anyone who has already decided where to take the documents should know about all their options. The most in-demand professions in finance today:

  • finance manager;
  • financial analyst;
  • counter department employee;
  • accountant;
  • administrator.

The position of “finance manager” is suitable for those who intend to find employment in a private organization. At first, you will have to work as an ordinary financier or assistant financier for a couple of years, and after some time it is quite possible to become a manager. The advantage of such a position is that it is an excellent foundation for career growth.

Ambitious specialists can improve their qualification level through courses or by completing an additional 3-4 years of study at a university - employers pay special attention to such details.

Should you start your own business right away?

Even during the learning process, a finance student more than once asks the question: “Why get a job somewhere if I can immediately open my own business?” It is quite possible. Universities provide a sufficient amount of knowledge in the field of financial management, forecasting and structuring business plans.

If a graduate has developed analytical skills, you can try yourself as a young entrepreneur. Today, a huge number of students who have qualified in finance choose to work for themselves.

For this, of course, you will need a small start-up capital, but graduates are not particularly worried about this issue. Those who plan to work for themselves usually consider this issue for several years and have enough time to accumulate funds.

It often happens that university graduates are temporarily employed in serious positions not in order to ensure career growth, but in order to gain more knowledge and experience. After working as a financier for about 4-5 years, many of them quit and open private enterprises. They argue this as follows: why linger in the accountant’s chair and receive an average salary if you can develop your skills and ensure a comfortable old age?

Whether to open a business or not is a purely individual question. Not everyone who has graduated from a university and received a qualification in finance has an “entrepreneurial spirit.” In the end, not every financier dreams of owning his own enterprise; the reason for this may be personal beliefs, character traits, life circumstances, or lack of money. Still, if a person has sufficient knowledge, he can always get rid of annoying work by starting his own business.

What qualities should a professional financier have?!

A diploma with a qualification is not yet an indicator of developed mental abilities. To easily get a desired position and stay in the company for a long time, you must have:

  • analytical mind,
  • knowledge in the field of higher mathematics;
  • developed logic;
  • patience and excellent memory;
  • high concentration of attention;

Also, a good financier must be insightful and pedantic. Such personal qualities are deeply valued by company leaders.

What is hidden behind the responsibilities of a financier?!

Sometimes it happens that a university graduate, when applying for a job, is faced with a number of responsibilities, the importance and seriousness of which he does not realize. In other words, the essence of the responsibilities is clear to him, but the “pitfalls” that they entail are not taken into account. The reason for this may be poor quality work of teachers or a negligent attitude towards education on the part of the graduate. To avoid such situations, every novice financier should:

  • make quick decisions in typical and emergency situations;
  • be able to search for information and use it correctly;
  • filter, evaluate and analyze information;
  • be able to work in a team;
  • have communication skills, be able to explain yourself quickly and effectively;
  • take responsibility for all analyzes and calculations performed, and be able to admit mistakes.

It should be remembered that a specialty that is directly related to money always implies, first of all, responsibility and a serious approach to business. A graduate who decides to look for a job in his specialty must remember that he may have a whole load of responsibilities on his shoulders, for which he must be prepared intellectually and psychologically.

Profiles of the direction "Economics":

Finance and credit

Accounting, analysis and audit

Taxes and taxation

Profile "Finance and Credit"

This profile allows students to gain extensive knowledge about the processes of formation and execution of budgets at different levels, the procedure for planning accounting and reporting, organization and management of cash flows of enterprises, investment activities of business entities, features of the organization of finances of enterprises and organizations; banking and insurance.

Graduates of this area are equally well versed in financial management, insurance, loans, financial management, and pricing.

Knowledge and skills of specialty graduates allow them to apply for prestigious jobs in serious organizations: in economic and financial services of enterprises and organizations of all forms of ownership, in government bodies at the federal, regional and municipal levels, banks, stock exchanges, financial and insurance companies, investment funds. The services of graduates of the specialty are in stable demand in the labor market, and they themselves have good prospects for further professional and career growth.

Employment Opportunities are very extensive: at the enterprise, graduates of the specialty “Finance and Credit” can carry out professional work as economists, financial analysts, specialists in the economic planning department, investment consultants, heads of financial departments, financial directors , as well as in other positions that require knowledge of the tools and methods of financial management, the basics of organizing monetary regulation, money and trade turnover.

Wide job opportunities open up for our graduates in the banking sector. Bank divisions involved in lending need competent credit inspectors and lending specialists. Other structural divisions of banks require economists for currency and deposit transactions, interbank settlements, securities, economist-analysts, and specialists in working with plastic cards. Having started his professional activity in one of these positions, a graduate of the specialty “Finance and Credit” has ample opportunities for career growth, development and transition to more responsible and interesting positions as heads of relevant departments of banks.

Professionals with knowledge of the insurance business and methods of risk management and financial analysis can conduct professional activities as insurance agents and brokers, expert insurance consultants, economists and, finally, presidents of insurance companies.

Another interesting area of ​​activity for graduates of the specialty “Finance and Credit” is the work of financial brokers, whose main field of activity is stock trading. Such specialists can work in investment companies and banks, brokerage and management companies, and structural divisions of the stock market.

Profile "Accounting, analysis and audit"

The demand for specialists in this profile is very high, since not a single enterprise can function without accounting.

A graduate of this profile is a bachelor with knowledge in the field of accounting, analytical, financial, consulting, management, control and auditing activities. A bachelor of this profile has basic theoretical and practical professional skills in the field of financial, management and tax accounting

An accountant is able to comprehensively analyze the results of an organization’s economic activities, identify problems, violations and errors in the implementation of economic activities and suggest ways to eliminate them. Able to audit and analyze financial statements; keep accounting records in an automated way using computer programs. He has the necessary legal knowledge in the field of contractual and claims work, and is able to widely use regulatory documents in his activities.

The task of an accountant is to account for, plan and control funds, income and expenses, property and liabilities of the organization. He takes part in resolving financial issues, works with tax authorities, and is able to suggest directions for minimizing taxation of the organization.

A bachelor's degree in Accounting, Analysis and Audit can work in commercial, non-profit and budget organizations, banks, financial companies and tax authorities.

Professions: accountant, economist, financier, auditor.

Profile “Taxes and taxation”

Taxes and taxation are an important link in economic relations in society. Taxes are the main source of revenue for budgets at all levels and an effective instrument of state regulation of socio-economic relations. Without knowledge of specific tax proceedings, it is difficult to imagine the manager and leading specialists (accountant, economist) of a modern company.

The “Taxes and Taxation” profile is unique because... includes training in economics and jurisprudence. Graduates of this profile are prepared to work in various fields of activity. Highly qualified training in accounting, analysis and auditing; Civil, Criminal, Administrative processes; tax consulting in various industries. Knowledge in the field of law allows you to correctly apply the norms of tax, civil and other types of legislation in your activities, since they regulate the construction of financial relationships between the state, legal entities and individuals.

Having an education in the field of taxation, the ability to navigate the economic processes taking place in the country, as well as knowledge of the legal aspects of life are and will be in demand.

An economist with a profile in “Taxes and Taxation” has the necessary skills of practical work in the fiscal sphere, in legal and economic services of enterprises, organizations, institutions; have knowledge of the patterns and features of the development of the tax system of the Russian Federation, as well as domestic and international experience in the management and functioning of fiscal systems; knows how to use knowledge of taxation theory in his practical activities; knows the basics of organizing tax regulation; sees prospects for the development of the tax system and his professional growth.

Tax specialists are in stable demand in the labor market, having good prospects for further professional and career growth and the widest opportunities for work not only in the tax system, but in enterprises and organizations of all forms of ownership.

A graduate’s professional activity in the “Taxes and Taxation” profile can be carried out at all levels of the tax system at the federal, regional and local levels. It is perhaps worth noting that tax service employees are state civil servants, whose legal and social security is guaranteed by the state.

However, the scope of activity of tax professionals is not limited to inspection alone. Knowledge of norms and laws in this area makes our graduates almost indispensable advisors for any organization.

A promising area of ​​activity for a tax specialist is the practice of tax consulting. The profession of a tax consultant opens up amazing prospects for those who own it. A relatively recently emerging area related to accounting support for a large company or private entrepreneur and aimed at optimizing the taxation process is extremely in demand. An additional opportunity for self-realization is provided by consulting on filling out tax returns. Today, more and more professionals are needed in this field of activity, but there is clearly not enough relevant personnel.

By choosing the “Taxes and Taxation” profile, you can get the most prestigious job and contribute to the development of the national economy and the economy of the region!

Today, many Russian applicants want to study in the specialty of finance and credit. Before entering, we recommend that you find out what kind of profession this is, what opportunities it opens up for a modern person. It is difficult to name a specific position, because the specialty finance and credit provides a wide range of knowledge. After graduating from a higher educational institution, a student can easily find a company where he will be allowed to do an internship.

After graduating from the Faculty of Finance and Credit, the direction of employment may be different. For example, many companies seek to hire a qualified economist on their staff.

His responsibilities include conducting cost-benefit analysis. Additionally, you will need to make a profit forecast for future periods.

A specialist in this field will be required to analyze products and business objects. He will be able to track the dynamics of change through a detailed study of the current situation.

The total salary largely depends on the level of education, work experience and acquired qualifications.

An analyst is rarely trusted with serious reports if he has just finished . Good qualifications are inextricably linked with work experience. You will need to regularly take special courses that will increase your level.

Places for competition

When training is left behind, and the student already has a diploma in his hands, he will have to think about where to send his resume.

Today, such education allows you to get a job in the following organizations:

  • Working in a bank is prestigious and highly paid. With this qualification without work experience, you will be hired as a cashier. However, you can immediately apply for more profitable vacancies.
  • When working in an audit company, knowledge in the field of accounting will be useful. You can try your luck in other vacancies in this industry.
  • The knowledge gained at a university will be useful in many government organizations. For example, with this education you can work in the tax service or treasury.
  • The field of insurance and investment.
  • Commercial organizations and enterprises.
  • Insurance and investment business. Unfortunately, after the 2008 crisis, these organizations are little trusted in our country. There are several prestigious companies in Russia, but competition for employment is high.

Important! This educational profile allows you to work in any investment fund. Applicants should apply for the Analyst position. It should outline your capabilities and previous experience. If the requirements are too high, then it is quite possible to opt for another prestigious position.

Top professions

What kind of work can you do after completing your studies? Attention should be paid to the following positions:

  • finance manager,
  • analyst,
  • trader,
  • employee of any control department,
  • accountant or economist.

At the first stage, you will have to agree to the position of an ordinary financier. If a person strives for career growth, then in just a couple of years he will be able to apply for the position of chief in the department.

This option is considered optimal. However, you will additionally need to invest maximum knowledge and skills into your business. This desire is guaranteed to be appreciated. Prospects can be seen in the near future after graduation.

If a student has ambitions and desire to work in his specialty, then he can also submit a resume for the position of analyst. With the right approach to business and constant improvement of skills, you will be able to achieve success within a short period of time.

Otherwise, after gaining work experience, you should look for a job with better prospects. It is recommended to choose large corporations. However, narrow specialization is in demand today.

Your own business and related positions

If a person has extensive experience in this field or can boast of excellent knowledge, then the role of a trader is ideal for him. It is not always profitable to get a job at a brokerage company. You can make a profit yourself. However, at the first stage you will need to find start-up capital.

Unfortunately, no one can give a young specialist guarantees in this area. That is why it is necessary to apply all your knowledge in order to avoid losses and crisis.

Any wrong decision can lead to a negative development of the situation. If the business is run successfully, the funds will be enough to provide for the whole family.

For those who strive to make high profits, it is recommended to try their luck and get a job as an accountant. With the right approach to business, in just a few years you will be able to confidently apply for the position of chief in the department.

Experts do not recommend staying in this position for a long time. The list of responsibilities is the same, so after a few years you can completely lose other skills. However, many financiers continue to work in this field due to the high pay and uncomplicated work. Even if the financier does not have any explicit offers, he will always be able to find a position with a good salary.

In the learning process, students should not be limited to the teachers of their institute. It is recommended to undertake an internship with experienced specialists from banks, tax authorities and audit firms.

As a rule, graduates are asked to write a thesis on the chosen enterprise. Thanks to this, they will be able to apply their theoretical knowledge in practice. A potential employer is guaranteed to appreciate them.

In preparation for the specialty finance and credit, the emphasis is on the humanities and social sciences. However, special attention is paid to the study of economic disciplines:

  • macro- and microeconomics.
  • international relationships.
  • cash flow theory.
  • history of economic relations.

Important! Future specialists also study banking and insurance, financial management and tax treatment. They are well versed in securities and can predict their growth and decline. The main goal of the courses is to learn how to competently and accurately make a forecast and be able to plan reasonably.

After studying at the university, the graduate will be able to operate with the following skills:

  • Practical application of knowledge in finance. Detailed analysis of the loan and its predicted impact on business activities.
  • Possibility of practical application of monetary regulation. After a detailed analysis, a specialist will be able to identify the connection between individual parts of cash flow. He is also well versed in taxes and insurance. The young expert’s skills will be useful in state and municipal branches.
  • A graduate of this specialty will be fully prepared for active work in the financial or credit sector. He will be able to navigate well in foreign economic activity and take an analytical approach to solving non-standard situations.
  • The person will be ready to provide high-quality economic forecasts and build prospects for the further development of a particular industry.
  • Former students are quite competitive even in related fields.

Schoolchildren are interested in the question of which subjects to take in order to enroll in the specialty of finance and credit. Their list includes:

  • mathematics (a general level of knowledge is quite sufficient),
  • Russian and foreign languages.

The average passing score is 235.

Useful video

Conclusion

Finance and credit is a multidisciplinary area. It trains specialists who are in demand on the labor market. They will be able to fully express and realize themselves in any industry. However, during the training period, due attention should be paid to the study of all disciplines.

Previously, this state standard had the number 060400 (according to the Classifier of directions and specialties of higher professional education)
I APPROVED

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

STATE EDUCATIONAL STANDARD OF HIGHER PROFESSIONAL EDUCATION

Speciality

060400 Finance and credit

Qualification: economist

Introduced from the moment of approval

Moscow - 2000

1. GENERAL CHARACTERISTICS OF THE SPECIALTY

060400 “FINANCE AND CREDIT”

1.1. The specialty was approved by order of the Ministry of Education of the Russian Federation No. 686 dated March 2, 2000.

1.2. Graduate qualification: economist. The standard period for mastering the basic educational program for training an economist in full-time study is 5 years.

1.3. Qualification characteristics of the graduate.

An economist with a degree in Finance and Credit must be prepared for professional work in government agencies at the federal, regional and municipal levels; banks, stock exchanges, financial and insurance companies, investment funds, the Ministry of Finance of the Russian Federation, economic services of enterprises and organizations of all forms of ownership, in positions requiring higher economic education, according to the qualification directory of positions for managers, specialists and other employees, approved by the resolution of the Ministry of Labor of Russia dated August 21 .98 No. 37.

The specialty “Finance and Credit” provides a complex of knowledge in the field of: state and municipal finance, banking and insurance, money circulation, financial management, securities market, taxes and taxation. The specialty involves studying: the processes of formation and execution of budgets at different levels; public debt management mechanism; functioning of extra-budgetary funds; the procedure for planning, accounting and reporting at enterprises, organizations, institutions; organization and management of cash flows of enterprises, investment activities of business entities; features of the organization of finances of enterprises and organizations; banking and insurance.

1.4. Opportunities for continuing graduate education.

An economist who has completed the basic educational program of higher professional education in the specialty “Finance and Credit” is prepared to continue his education in graduate school.

2. REQUIREMENTS FOR THE LEVEL OF PREPARATION OF THE APPLICANT

2.1. The applicant’s previous level of education is secondary (complete) general education.

2.2. The applicant must have a state-issued document on secondary (complete) general education, or secondary vocational education, or primary vocational education, if it contains a record of the bearer receiving secondary (complete) general education or higher vocational education.

3. GENERAL REQUIREMENTS FOR THE BASIC EDUCATIONAL PROGRAM FOR GRADUATE TRAINING IN SPECIALTY 060400 “FINANCE AND CREDIT”

3.1. The basic educational program of an economist in the specialty “Finance and Credit” is developed on the basis of this State Standard and includes a curriculum, discipline programs, educational and practical training programs.

3.2. Requirements for the mandatory minimum content of the basic educational program of an economist in the specialty “Finance and Credit”, for the conditions for its implementation and the timing of its development are determined by this State Standard.

3.3. The main educational program of an economist in the specialty “Finance and Credit” consists of disciplines of the federal component, disciplines of the regional (university) component, disciplines of the student’s choice, as well as elective disciplines.

3.4. The main educational program of an economist in the specialty “Finance and Credit” should provide for the student to study the following cycles of disciplines and final state certification:

3.5. The content of the regional (university) component of the basic educational program of an economist in the specialty “Finance and Credit” is determined by the higher education institution independently, in the case of financing its implementation from the budget of a constituent entity of the Russian Federation - in agreement with the relevant executive authority of the constituent entity of the Russian Federation.

4. REQUIREMENTS FOR THE MANDATORY MINIMUM CONTENT OF THE BASIC EDUCATIONAL PROGRAM FOR TRAINING AN ECONOMIST IN SPECIALTY 060400 “FINANCE AND CREDIT”

Name of disciplines and their main sections

Total hours

GENERAL HUMANITIES AND SOCIO-ECONOMIC DISCIPLINES

Federal component

FOREIGN LANGUAGE

Specifics of articulation of sounds, intonation, accentuation and rhythm of neutral speech in the target language; the main features of the complete pronunciation style, characteristic of the field of professional communication; reading the transcription; lexical minimum in the amount of 4000 educational lexical units of a general and terminological nature; the concept of differentiation of vocabulary by areas of application (everyday, terminological, general scientific, official and other); the concept of free and stable phrases, phraseological units; the concept of the main methods of word formation; grammatical skills that ensure general communication without distortion of meaning in written and oral communication; basic grammatical phenomena characteristic of professional speech; the concept of everyday literary, official business, scientific styles, the style of fiction; main features of scientific style; culture and traditions of the countries of the language being studied, rules of speech etiquette; speaking; dialogical and monologue speech using the most common and relatively simple lexical and grammatical means in basic communicative situations of informal and official communication; basics of public speech (oral communication, report); listening; understanding of dialogic and monologue speech in the field of everyday and professional communication; reading; types of texts: simple pragmatic texts and texts on broad and narrow specialty profiles; letter; types of speech works: abstract, abstract, theses, messages, private letter, business letter, biography.

PHYSICAL CULTURE

Physical culture in general cultural and professional training of students; its socio-biological foundations; physical culture and sport as social phenomena of society; legislation of the Russian Federation on physical culture and sports; physical culture of the individual; basics of a healthy lifestyle for a student; features of using physical education means to optimize performance; general physical and special training in the physical education system; sport; individual choice of sports or physical exercise systems; professional-applied physical training of students; basic methods of self-study and self-monitoring of the state of your body.

NATIONAL HISTORY

Essence, forms, functions of historical knowledge; Methods and sources of the study of history; concepts and classification of historical sources; Russian historiography in the past and present: general and specific; methodology and theory of historical science; Russian history is an integral part of world history; ancient heritage during the era of the Great Migration; the problem of ethnogenesis of the Eastern Slavs; the main stages of the formation of statehood; Ancient Rus' and nomads; Byzantine-Old Russian connections; features of the social system of Ancient Rus'; ethnocultural and socio-political processes of the formation of Russian statehood; adoption of Christianity; spread of Islam; evolution of East Slavic statehood in XI-XII centuries; socio-political changes in Russian lands in XII-XV centuries; Rus' and the Horde: problems of mutual influence; Russia and medieval states of Europe and Asia; specifics of the formation of a unified Russian state; the rise of Moscow; formation of a class system of social organization; Peter's reforms I ; Age of Catherine; prerequisites and features of the formation of Russian absolutism; discussions about the genesis of autocracy; features and main stages of economic development of Russia; evolution of forms of land ownership; structure of feudal land tenure; serfdom in Russia; manufacturing and industrial production; the formation of industrial society in Russia: general and special; social thought and features of the social movement in Russia XIX century; reforms and reformers in Russia; Russian culture XIX century and its contribution to world culture; role XX centuries in world history; globalization of social processes; problems of economic growth and modernization; revolutions and reforms; social transformation of society; the clash of tendencies of internationalism and nationalism, integration and separatism, democracy and authoritarianism; Russia at the beginning XX century; the objective need for industrial modernization of Russia; Russian reforms in the context of global development at the beginning of the century; political parties of Russia: genesis, classification, programs, tactics; Russia in conditions of world war and national crisis; revolution of 1917; civil war and intervention, their results and consequences; Russian emigration; socio-economic development of the country in the 20s; NEP; formation of a one-party political regime; education of the USSR; cultural life of the country in the 20s; foreign policy; the course towards building socialism in one country and its consequences; socio-economic transformations in the 30s; strengthening the regime of Stalin's personal power; resistance to Stalinism; USSR on the eve and during the initial period of the Second World War; The Great Patriotic War; socio-economic development, socio-political life, culture, foreign policy of the USSR in the post-war years; Cold War; attempts to implement political and economic reforms; Scientific and technological revolution and its influence on the course of social development; USSR in the mid-60s–80s: increasing crisis phenomena; Soviet Union in 1985-1991; perestroika; the attempted coup in 1991 and its failure; collapse of the USSR; Bialowieza Accords; October events of 1993; the formation of a new Russian statehood (1993-1999); Russia is on the path of radical socio-economic modernization; culture in modern Russia; foreign policy activity in a new geopolitical situation.

CULTURAL SCIENCE

Structure and composition of modern cultural knowledge; cultural studies and philosophy of culture, cultural anthropology; cultural studies and cultural history; theoretical and applied cultural studies; methods of cultural studies; basic concepts of cultural studies: culture, civilization, morphology of culture, functions of culture, subject of culture, cultural genesis, dynamics of culture, language and symbols of culture, cultural codes, intercultural communications, cultural values ​​and norms, cultural traditions, cultural picture of the world, social institutions of culture, cultural self-identity, cultural modernization; typology of cultures; ethnic and national, elite and mass culture; eastern and western types of cultures; specific and “middle” cultures; local cultures; the place and role of Russia in world culture; trends of cultural universalization in the global modern process; culture and nature; culture and society; culture and global problems of our time; culture and personality.

POLITICAL SCIENCE

Object, subject and method of political science; functions of political science; political life and power relations; the role and place of politics in the life of modern societies; social functions of politics; history of political doctrines, Russian political tradition: origins, sociocultural foundations, historical dynamics; modern political science schools; civil society, its origins and characteristics; features of the formation of civil society in Russia; institutional aspects of policy; political power; politic system; political regimes, political parties, electoral systems; political relations and processes; political conflicts and ways to resolve them; political technologies; political management; political modernization; political organizations and movements; political elites; political leadership; sociocultural aspects of politics; world politics and international relations; features of the world political process; national-state interests of Russia in the new geopolitical situation; methodology for understanding political reality; paradigms of political knowledge; political analytics and forecasting.

JURISPRUDENCE

State and law. Their role in the life of society. Rule of law and normative legal acts. Basic legal systems of our time. Sources of Russian law. Law and regulations. System of Russian law. Branches of law. Offense and legal liability. The importance of law and order in modern society. Constitutional state. The Constitution of the Russian Federation is the fundamental law of the state. Features of the federal structure of Russia. The system of government bodies in the Russian Federation. Environmental law. Legal basis for the protection of state secrets. Fundamentals of legal regulation of economic activity: the concept of legal regulation of economic relations; state regulation and management in the economic sphere; administrative responsibility; licensing of certain types of business activities; liability for violation of antimonopoly legislation. Civil law: specific features of civil law regulation; legal status of business entities; organizational and legal forms of legal entities; property rights and their protection; general provisions on obligations and contracts; deadlines and limitation periods; main contracts in business activities; legal regulation of settlements; protection of violated rights and judicial procedure for resolving disputes. Labor law: employment agreement (contract), procedure for its conclusion and grounds for termination; transfer to another job; ensuring employment of laid-off workers; disciplinary and financial liability of the employee; procedure for considering labor disputes. Legislation in the field of finance, banking and accounting: characteristics of financial legal relations; main institutions of financial law; legal basis of financial control; tax regulation of business activities; liability for violation of tax laws; legal regulation of relations in the field of banking activities; legal status of the Bank of Russia; concept of a credit institution; measures taken by the Bank of Russia in case of violation of banking legislation; legal regulation of currency relations; types of securities and their legal regime, legal regulation of the issue and circulation of securities; legal liability of securities market participants, general characteristics of legislation in the field of insurance activities, insurance legal relations, insurance agreement and its conditions, insurance sanctions.

PSYCHOLOGY AND PEDAGOGY.

Psychology: subject, object and methods of psychology; the place of psychology in the system of sciences; history of the development of psychological knowledge and main directions in psychology; individual, personality, subject, individuality; psyche and body; psyche, behavior and activity; basic mental functions; development of the psyche in the process of ontogenesis and phylogenesis; psychology of Personality; structure of the psyche; the relationship between consciousness and the unconscious; basic mental processes; structure of consciousness; cognitive processes; sensation; perception; performance; imagination; thinking and intelligence; creation; attention; emotions; mental regulation of behavior and activity; communication and speech; interpersonal relationships; psychology of small groups; intergroup relations and interactions. Psychology of business communication: personality, psychological types, archetype, interaction, perception, communication, conformism, nonconformism, reference group, attribution, identification, empathy, reflection, stereotypes, verbal and nonverbal communication, conflict, ethical standards of communication; national psychological types; universal ethical and psychological norms and principles; psychology and society; psychology and work; economic, legal psychology; models of political psychology: federal and regional aspects; psychology of global problems of our time; psychology and personality: bodily psychology and psychology of everyday life, professional psychology, psychology and culture of noospheric thinking; business negotiations: their nature, definition of goals, organization, methods and skills of conducting business negotiations; ways to evaluate agreements reached during negotiations. Pedagogy: object, subject, tasks, functions, methods of pedagogy; main categories of pedagogy: education, upbringing, training, pedagogical activity, pedagogical interaction, pedagogical technology, pedagogical task; education as a universal human value; education as a sociocultural phenomenon and pedagogical process; educational system of Russia; goals, content, structure of lifelong education, unity of education and self-education; pedagogical process; educational, educational and developmental functions of training; education in the pedagogical process; general forms of organizing educational activities; lesson, lecture, seminar, practical and laboratory classes, debate, conference, test, exam, elective classes, consultation; methods, techniques, means of organizing and managing the pedagogical process; family as a subject of pedagogical interaction and the sociocultural environment of education and personal development; management of educational systems.

RUSSIAN LANGUAGE AND CULTURE OF SPEECH

Styles of modern Russian language; language norm, its role in the formation and functioning of a literary language; speech interaction; basic units of communication; oral and written varieties of the Russian language; normative, communicative, ethical aspects of oral and written speech; functional styles of modern Russian language; interaction of functional styles; scientific style; the specifics of using elements of various language levels in scientific speech; speech standards in educational and scientific fields of activity; official business style, the scope of its functioning, genre diversity; language formulas of official documents; techniques for unifying the language of official documents; international properties of Russian official business writing; Language and style of administrative documents; language and style of commercial correspondence; language and style of instructional and methodological documents; advertising in business speech; rules for document preparation; speech etiquette in a document. Genre differentiation and selection of linguistic means in a journalistic style; features of oral public speech; speaker and his audience; main types of arguments. Preparing a speech: choosing a topic, purpose of speech, searching for material, beginning, development and completion of speech; basic methods of searching for material and types of auxiliary materials; verbal presentation of a public speech; intelligibility, informativeness and expressiveness of public speech. Colloquial speech in the system of functional varieties of the Russian literary language; conditions for the functioning of spoken language, the role of extra-linguistic factors. A culture of speech; main directions for improving competent writing and speaking skills.

SOCIOLOGY

Social and philosophical prerequisites for the development of sociology as a science; classical sociological theories; modern sociological theories and laws, their connection with economic laws; Russian sociological thought; society and social institutions; world system and globalization processes; social groups, communities, layers; types of communities; community and personality; small groups and teams; social organization; social movements; social inequality, social structure of society, stratification and social mobility; social status and social role; social interaction and social relationships; consciousness and behavior of individuals and groups; public opinion as a social institution; culture as a factor of social change; interaction of economics, social relations and culture; social aspects of market development; personality as a social type; social control and deviation; personality as an active subject; social change; social revolutions, conflicts and reforms; concept of social progress; Russia's place in the world community; methodology and methods of sociological research.

PHILOSOPHY

Subject of philosophy; the place and role of philosophy in culture; the formation of philosophy; main directions, schools of philosophy and stages of its historical development; structure of philosophical knowledge; the doctrine of being; monistic and pluralistic concepts of being, self-organization of being; concepts of material and ideal; space, time; movement and development, dialectics; determinism and indeterminism; dynamic and statistical patterns; scientific, philosophical and religious pictures of the world; person, society, culture; human and nature; society and its structure; civil society and the state; a person in a system of social connections; man and the historical process: personality and the masses, freedom and necessity; formational and civilizational concepts of social development; the meaning of human existence; violence and non-violence; freedom and responsibility; morality, justice, law; moral values; ideas about the perfect person in different cultures; aesthetic values ​​and their role in human life; Religious values ​​and freedom of conscience; consciousness and cognition; consciousness, self-awareness and personality; cognition, creativity, practice; faith and knowledge; understanding and explanation; rational and irrational in cognitive activity; the problem of truth; reality, thinking; logic and language; the art of argument; basics of logic; scientific and extra-scientific knowledge; scientific criteria; the structure of scientific knowledge, its methods and forms; growth of scientific knowledge; scientific revolutions and changes in types of rationality; science and technology; the future of humanity; global problems of our time; interaction of civilizations and future scenarios.

ECONOMIC THEORY.

General economic theory

. Economic agents (market and non-market), property and management: structure of rights, transfer of rights, coordination of responsibilities, economic interests, goals and means, the problem of choosing the optimal solution, economic strategy and economic policy, competition and its types; economic goods and their classifications, full and partial complementarity and mutual substitution of goods, time factor and discounting, flows and stocks, nominal and real values; circulation of goods and income; costs and results: general, marginal and average values; opportunity costs (costs of rejected opportunities); economic constraints: production possibilities frontier, society's trade-off between efficiency and equality, individual's trade-off between consumption and leisure; economic risks and uncertainty; external effects (externalities); short-term and long-term periods in economic analysis; method of comparative statics, elasticity indicators. Microeconomics. Law of supply, law of demand, equilibrium, market, equilibrium price; consumer and producer surplus, theories of consumer and producer (enterprise) behavior; monopoly, natural monopoly, price discrimination; oligopoly, monopolistic competition, barriers to entry and exit (in the industry); comparative advantage; production function, factors of production, labor, physical capital; inflation and unemployment; factor markets, rent, wages; budget constraint, indifference curves, income effect and substitution effect. The concept of an enterprise, classification of external and internal environment, diversification, concentration and centralization of production; opening and closing of enterprises, reorganization and bankruptcy; gross revenues and costs; accounting and economic profit, net cash flow, present (discounted) value, internal rate of return; variable and fixed costs; general, average and marginal values ​​of revenue and costs, efficiency; returns to scale of production (decreasing, increasing, constant); uncertainty: technological, internal and external environment, risks, insurance, economic security. Macroeconomics. Social reproduction, resident and non-resident institutional units; macroeconomic indicators: gross domestic product (production, distribution and consumption), personal disposable income, final consumption, consumption patterns, savings, investments (gross and net); national wealth, industrial and sectoral structures of the national economy, intersectoral balance; shadow economy; equilibrium of aggregate demand and aggregate supply (AD-AS model ), autonomous expenditure multiplier; adaptive and rational expectations, hysteresis; monetary circulation (M. Friedman), seigniorage, quantity theory of money, classical dichotomy; state budget, its deficit and surplus, proportional tax, direct and indirect taxes, net taxes; closed and open economies, fixed and floating exchange rates, purchasing power parity; macroeconomic equilibrium and real interest rate (model IS-LM ): comparative analysis of the effectiveness of state macroeconomic policy instruments; stabilization policy; technological structures and “long waves”; theories of economic growth and business cycle; "The golden rule of savings." Transition economy: price liberalization, property privatization, business infrastructure, structural restructuring of the economy, the impact of globalization on the choice of strategy for the national economy. History of Economic Thought: features of economic views in traditional societies (attitudes to property, labor, wealth, money, loan interest), systematization of economic knowledge, the first theoretical systems (mercantilism, physiocrats, classical political economy, Marxism). Formation and evolution of modern economic thought: marginalist revolution, Austrian school, neoclassical direction, Keynesianism, monetarism, institutionalism. The contribution of Russian scientists to the development of world economic thought: features of the development of economic science in Russia, the scientific contribution of M.I. Tugan-Baranovsky in understanding economic cycles, A.V. Chayanov in the study of peasant farming and N.D. Kondratiev in understanding economic dynamics; traditions of the economics and mathematics school in Russia and the USSR (V.K. Dmitriev, E.E. Slutsky, G.A. Feldman, V.V. Novozhilov, L.V. Kantorovich).

GENERAL MATHEMATICS AND NATURAL SCIENCE DISCIPLINES

Federal component

MATHEMATICS

Linear algebra with elements of analytical geometry: operations on vectors and matrices; systems of linear algebraic equations; determinants and their properties; eigenvalues ​​of matrices; complex numbers; lines and planes in affine space; convex sets and their properties.; mathematical analysis and differential equations: the limit of the sequence and its properties; limit and continuity of a function; extrema of functions of several variables; indefinite and definite integrals; numerical and power series; first order differential equations; linear differential equations with constant coefficients. Theory of Probability and Mathematical Statistics : random events; frequency and probability; basic formulas for calculating probabilities; random variables; numerical characteristics of discrete and continuous random variables; normal distribution law; population and sample; parameter estimates; correlation and regression. Economic and mathematical methods: linear and integer programming; graphical method and simplex method for solving linear programming problems; dynamic programming; Bellman recurrence relations; mathematical theory of optimal control; matrix games; cooperative games; games with nature; planar graphs; Euler graphs; Hamiltonian graphs; digraphs; network diagrams; Petri nets; Markov processes; problems of analysis of closed and open queuing systems. Economic and mathematical models: utility functions; indifference curves; demand functions; Slutsky equation; income-consumption curves; price-consumption curves; elasticity coefficients; material balances; product release functions; production functions of resource costs; models of firm behavior in conditions of perfect and imperfect competition; general economic equilibrium models; Arrow-Hurwitz model; statistical and dynamic models of inter-industry balance; general models of economic development; Solow model.

COMPUTER SCIENCE

The concept of information, general characteristics of the processes of collecting, transmitting, processing and storing information; hardware and software tools for implementing information processes; tools for solving functional problems; algorithmization and programming; high-level programming languages, databases; computer software and programming technologies; local and global computer networks; fundamentals and methods of information security; computer workshop.

INFORMATION SYSTEMS IN ECONOMY

Economic information as part of the information resource of society; information and information processes in the organizational and economic sphere; technology and methods of processing economic information; the role and place of automated information systems in the economy; design of automated information systems; functional and supporting subsystems; the role and place of an economic specialist at the stages of the life cycle of creation, development and operation of an information system; intelligent technologies and systems; application of intelligent technologies in economic systems; basic principles of constructing and using automated systems in foreign economic activity; telecommunication technologies in economic information systems.

ECONOMETRICS

Linear multiple regression model; least squares method (LSM); properties of OLS estimates; regression quality indicators; linear regression models with heteroscedastic and autocorrelated residuals; generalized least squares (GLS); regression models with variable structure (dummy variables); nonlinear regression models and their linearization; time series characteristics; models of stationary and non-stationary time series, their identification; system of linear simultaneous equations; indirect, two-step and three-step least squares.

CONCEPTS OF MODERN NATURAL SCIENCE

Natural science and humanitarian cultures; scientific method; history of natural science; panorama of modern natural science; development trends; corpuscular and continuum concepts of describing nature; order and disorder in nature; chaos; structural levels of matter organization; micro-, macro- and mega-worlds; space, time; principles of relativity; principles of symmetry; conservation laws; interaction; short-range, long-range; state; principles of superposition, uncertainty, additionality; dynamic and statistical patterns in nature; laws of conservation of energy in macroscopic processes; principle of increasing entropy; chemical processes, reactivity of substances; internal structure and history of the geological development of the earth; modern concepts of development of geospheric shells; lithosphere as the abiotic basis of life; ecological functions of the lithosphere: resource, geodynamic, geophysical and geochemical; geographic shell of the Earth; features of the biological level of organization of matter; principles of evolution, reproduction and development of living systems; the diversity of living organisms is the basis for the organization and stability of the biosphere; genetics and evolution; human: physiology, health, emotions, creativity, performance; bioethics, man, biosphere and cosmic cycles: noosphere, irreversibility of time, self-organization in living and inanimate nature; principles of universal evolutionism.

Regional (university) component

GENERAL PROFESSIONAL DISCIPLINES

Federal component

ECONOMY OF ORGANIZATIONS (ENTERPRISES)

Structure of the national economy: spheres, sectors, complexes, industries; enterprise is the main link of the economy; enterprise and entrepreneurship in a market environment; types of enterprises; production and organizational structure of enterprises; types of production; organization of the production process; enterprise infrastructure; authorized capital and property of enterprises; fixed capital, its valuation; working capital: their composition, classification, turnover; labor resources: their composition, management; organization, regulation and remuneration; labor market; economic and functional strategies, their types, selection factors; development of marketing and product strategy; theory of optimal production volume; production program and capacity; production costs and production costs; cost estimates and calculations; pricing policy in various markets; quality and competitiveness; quality standards and systems; innovation and investment policy; preparation of new production; types of activities of the enterprise; production planning and enterprise business plan; assessment of the efficiency of economic activities and the state of the balance sheet.

MANAGEMENT

Features of the modern Russian economy and the need to improve the organization of management in Russia; concept, essence, goals, objectives and main functions of management; management experience abroad; possibilities and ways of its use in Russia; specifics of management in Russia; goals and objectives of enterprise management; methods of substantiation, adoption and implementation of management decisions; internal and external environment of the enterprise; use of global information resources in management; communication system; strategic management; development and implementation of long-term and current plans; basic qualities of a manager; manager's work; creation of a labor motivation system; organizing control over the activities of subordinates; controlling; innovative manager program; Management of risks; features of the work of managers in a crisis situation; ethics of business communication; Conflict Management; psychology of management; management of economic relations of the enterprise.

MARKETING

The concept and essence of marketing, its goals, principles and functions; information support for marketing based on global information resources; marketing strategy and system; their features in Russia; market research; product development; features of pricing in marketing; product promotion; advertising; marketing control; marketing in the controlling system; organization and activities of the enterprise's marketing service; Marketing communications; international marketing; specifics of marketing activities of Russian enterprises in foreign markets.

STATISTICS

Theory of statistics: subject, method, tasks and organization, statistical measurement, methods of continuous and selective observation of socio-economic phenomena and processes, statistical groupings, methods of processing and analysis of statistical information, method of averages, variation analysis, correlation, index analysis methods, analysis time series, multivariate statistical analysis, statistical methods for modeling and forecasting socio-economic phenomena and processes; socio-economic statistics: population statistics, systems of statistical indicators of industries and sectors of the economy, labor market statistics, statistics of national wealth, analysis of the efficiency of the functioning of enterprises and organizations, economic conditions, statistical methods for studying the standard of living of the population; system of national accounts: statistical methodology for constructing national accounts, balance sheets and a system of indicators characterizing economic processes at the macro level; financial statistics: methodology of financial and economic calculations and their use in statistical analysis, government finance statistics, systems of statistical indicators of the financial activities of enterprises and organizations, statistical indicators of money circulation, inflation and prices, banking and stock exchange activities, insurance, taxes and taxation, financial markets.

WORLD ECONOMY

Modern world economy: concept; structure, subjects and development trends; international division of labor; globalization of the world economy; resources of the world economy; global problems in the world economy; classification of countries by economic potential and level of socio-economic development; uneven economic development in the modern world economy; system of modern international economic relations; the world market and its conditions; international trade: structure, dynamics, pricing; state regulation of foreign trade, tariff and non-tariff methods; international trade regulation; the role of GATT/WTO in regulating international trade; Russian foreign trade: dynamics, structure and forms of government regulation; international services market; international capital movement: essence, structure, dynamics; transnational corporations; foreign investments in Russia and their regulation; export of capital from Russia; international currency and settlement relations; payment and settlement balances; international labor market, its regulation; integration processes in the world economy, forms of integration associations; European Union; international economic organizations (UN systems, regional organizations); Russia in the system of modern international economic relations.

ACCOUNTING

Contents and functions of accounting; objects, subject and method of accounting; balance sheet summary, accounting system, double entry; primary observation, documentation, accounting registers; inventory and inventory; methods of cost measurement; accounting forms; basics of accounting (financial) reporting; organization of accounting; regulatory regulation of accounting; users of accounting information; objectives and concepts of financial accounting; principles of financial accounting, organizational and legal features of enterprises and their impact on the establishment of financial accounting in business entities; the main content and procedure for accounting: cash, accounts receivable, investments in fixed capital, fixed assets, leased property, intangible assets, long-term and short-term financial investments, inventories, current and long-term liabilities, capital, funds and reserves, costs of business activities , finished products, works, services and their sales, financial results and use of profits, business transactions on off-balance sheet accounts, content and procedure for preparing financial statements; selection and design of cost accounting and control systems in organizations; accounting and control of production costs and product sales by types of expenses, places of formation, centers of responsibility; accounting and distribution of costs by costing objects; marginal income; calculation methods as a pricing basis, use of management accounting data to analyze and justify decisions at different levels of management.

BASICS OF AUDIT

The role of audit in the development of the control function in a market economy. Objectives, directions of audits, composition of users of audit reports, their focus and content. The difference between audit and other forms of economic control: audit, financial control, forensic accounting. Organization of audit and methods of regulatory regulation of auditing activities. Types of audits and audit services. The role of international and national standards in the development and improvement of auditing activities. The essence and methods of ensuring the quality of audits. Professional ethics of the auditor. The main stages, technique and technology of conducting audits. Planning and audit program. The concept of materiality and risk in the audit process, methods of minimizing and ensuring an acceptable amount of audit risk. The system of organizing internal control and its impact on the amount of audit risk. Audit sample. Audit evidence and documents: the procedure for preparing the audit report. Features of organizing audit activities during an accompanying (consulting) audit. Features of audit technology in organizations of different industries, organizational and production structures and legal forms. Selection of main areas of audit. The role of financial analysis in auditing activities. Assessment of the financial condition, payment and creditworthiness of the organization. Types and procedure for preparing audit reports.

ECONOMIC ANALYSIS

The role of complex analysis in management. The content of financial and management analysis and the sequence of its implementation. The structure of a comprehensive business plan and the role of analysis in the development and monitoring of key planned indicators. Types, directions and main methods of analysis. Techniques of economic analysis. Analysis in the marketing system. Analysis and management of production and sales volumes. Rationale for the formation and evaluation of the effectiveness of assortment programs. Product update analysis. Analysis of product quality. Analysis of the technical and organizational level and other production conditions. Analysis of technical equipment of production, age composition of fixed assets. Analysis and assessment of the level of organization of production and management. The life cycle of a product, equipment and technology and taking into account its influence on the analysis of the organizational and technical level. Analysis and management of costs and production costs. Analysis of the use of production resources. Features of the analysis of direct, variable and fixed costs. Comprehensive assessment of production reserves. Financial results of a commercial organization and methods of their analysis. Analysis of the effectiveness of capital and financial investments (investment analysis). Financial condition of a commercial organization and methods of its analysis. Analysis of the financial stability, credit and solvency of the organization. Methods of comprehensive analysis and business assessment. Rating analysis methods.

Regional (university) component

Disciplines and courses of the student's choice,

established by the university (faculty)

SPECIAL DISCIPLINES

The essence and functions of finance, their role in the system of monetary relations of a market economy. Fundamentals of the use of finance in social reproduction. Financial policy; financial management; financial planning and forecasting; financial control. The financial system of the country, its spheres and links. Principles of organizing finances of economic entities in different fields of activity; fundamentals of the functioning of finances of commercial enterprises; finances of organizations engaged in non-commercial activities. Insurance as a financial category, its specifics; spheres, industries (pension, medical, etc.) and forms of insurance, their features. State and municipal finances, the impact on their organization of functional features and levels of management. The country's budget system, models of its construction in federal and unitary states; budget device and budget process. State and municipal credit. Off-budget funds. The impact of finance on the economy and social sphere; strengthening the influence of financial levers and incentives as market relations develop, ways to increase their efficiency. The role of finance in the development of international cooperation; finance and economic globalization. Features of the functioning of financial systems in economically developed countries.

MONEY, CREDIT, BANKS

The necessity and prerequisites for the emergence and use of money. The essence and functions of money. The role and development of money in a market economy. Types of money and their features. Cash turnover and its structure. Release of money into economic circulation. Cash turnover and money circulation. Laws of monetary circulation and methods of state regulation of monetary circulation. Theories of money. Non-cash money circulation and non-cash payment system. The concept of the country's monetary system, the genesis of its development. Paper and credit money, patterns of their circulation. Causes and essence of inflation, forms of its manifestation. Patterns of the inflation process. Inflation regulation: methods, boundaries, contradictions. Monetary systems of individual countries. Currency relations and the monetary system: concept, categories, elements and evolution. Payment and settlement balance of the country in the system of currency regulation. Necessity of credit. The essence of credit. Functions and laws of credit. Forms and types of credit. The role and boundaries of credit. Credit in international economic relations. Loan interest and its role. Basics of forming the level of loan interest. Limits of loan interest and sources of its payment. The emergence and essence of banks, their functions and role in economic development. The concept of the banking system, its elements. Types of banks. Central banks and the basics of their activities. Functions of central banks. Fundamentals of monetary policy. Commercial banks and their activities (operations and services). International financial and credit institutions.

FINANCE OF ORGANIZATIONS (ENTERPRISES)

Financial relations of organizations and principles of their organization. The role of finance in the activities of an organization. Financial resources and equity capital of the organization. State regulation of the finances of organizations. Features of finance of organizations of various organizational and legal forms and sectors of the economy. Features of finance of small business organizations. Expenses and income of organizations. Classification of expenses and income. Financial methods of cost management. The procedure for generating and using income from product sales. Planning of cost and revenue from product sales (sales volume). Economic content, functions and types of profit. Formation, distribution and use of profits. Profit planning methods. The influence of accounting policies on the financial results of the organization. The influence of taxes on the formation of net profit. The relationship between revenue, expenses and profit from product sales (break-even analysis). Break-even point, margin of financial strength, production leverage. Economic content of working capital. Structure of the organization's current assets and sources of financing of working capital. Determination of working capital requirements. Efficiency of using working capital. Production and financial cycle. Economic content and sources of financing of fixed capital. Depreciation and its role in the reproduction process. Assessment of the financial condition of the organization. Contents and goals of financial planning. Types and methods of financial planning. System of financial plans (budgets).

FINANCIAL MANAGEMENT

The content of financial management and its place in the organization's management system. The purpose and objectives of financial management. Basic concepts of financial management. Financial instruments. External – legal and tax – environment. Information support for financial management. Methodological basis for making financial decisions. Cash flows and methods for their assessment. Methods for assessing financial assets. Risk and return of financial assets. Risk and return of portfolio investments. Investment management. Assessing the effectiveness and risk of investment projects. Formation of the capital investment budget. Investment policy. Management of sources of long-term financing. Traditional and new methods of financing. Price and capital structure. Weighted average and marginal cost of capital. Theories of capital structure. Own capital management. Sustainable growth rate. Production and financial leverage. Dividend policy. Business cost. Working capital management. Working capital policy. Inventory Management. Accounts receivable management (credit policy). Management of cash and cash equivalents. Traditional and new methods of short-term financing. Managing sources of working capital financing. Financial planning and forecasting. Strategic, long-term and short-term financial planning. Financial strategy. Methods for forecasting key financial indicators. Special issues of financial management. Financial management in conditions of inflation. Bankruptcy and financial restructuring. Crisis management. International aspects of financial management.

TAXES AND TAXATION

The economic essence of taxes. Functions of taxes and their relationship. Elements of tax and their characteristics. Principles and methods of taxation. Methods of paying taxes. Tax system. Classification of taxes. Tax mechanism. Tax control. State tax policy. Tax regulation. Characteristics of the main taxes and fees of the Russian Federation. Indirect taxes: excise taxes, value added tax, sales tax, customs duties. Direct taxes from legal entities. Tax on profit (income) of organizations. Peculiarities of taxation of certain types of income of an organization, profits of credit and insurance organizations, foreign legal entities, small businesses. Simplified taxation system. A single tax on imputed income. Enterprise property tax. Investment tax credit. Payments for the use of natural resources. Contributions to state off-budget social funds. Taxes from individuals. Income tax for individuals. Taxation of income from business activities. Declaration of income of citizens. Property taxes from individuals. Other taxes and fees for legal entities and individuals. Rights, obligations and responsibilities of taxpayers and tax authorities. Rights and responsibilities of tax police authorities. Composition and structure of tax authorities. Principles of organizing the activities of tax authorities. Tax administration: goals, methods. Forms and methods of tax control. Responsibility for committing tax offenses. Tax audits, their types. Goals and methods of desk audits. Goals and methods of on-site inspections.

INSURANCE

The essence of insurance. Classification in insurance. Forms of insurance. Legal basis of insurance relations. Norms of the Civil Code of the Russian Federation regulating issues of insurance and insurance activities on the territory of Russia. Departmental acts and regulatory documents of insurance supervision. Basics of constructing insurance tariffs. Composition and structure of the tariff rate. General principles for calculating net and gross rates. The concept of financial stability of insurers. Incomes, expenses and profits of the insurer. Insurance reserves, their types. Ensuring the solvency of the insurance company. Economic work in an insurance company. Preventive measures and their financing by the insurance company. The need to carry out investment activities. Principles for investing temporarily available funds of the insurer. Property insurance (marine, aviation, cargo, other property of legal entities and individuals, technical risks, construction and installation risks, property interests of banks, business risks). Liability Insurance. Civil liability insurance for vehicle owners. Professional liability insurance. Carriers liability insurance. Personal insurance. Characteristics of the main sub-sectors and types of personal insurance. Personal insurance as a factor of social stability of society. Insurance market of Russia. Insurance service. Sellers and buyers of insurance services. Insurance intermediaries. Current state of the Russian insurance market. Global insurance industry. Trends and prospects for its development. Problems of interaction between Russian and foreign insurers.

BUDGET SYSTEM OF THE RF

Contents and significance of the state budget. The influence of the budget on socio-economic processes. Budget policy. Organizational and legal basis for constructing the budget system of the Russian Federation. Budget law. Basics of distinguishing income and expenses between budgets. Budget process: preparation, consideration, approval, execution of budgets at the links of the budget system. Formation of federal, regional and local budgets. Managing budgets at different levels. Budget classification. Contents and principles of formation of budget revenues; methodology for their planning by links of the budget system and types of taxes and non-tax revenues. Economic and control work of financial authorities on budget revenues and expenditures. Economic content and functional purpose of budget expenditures. Planning methodology, procedure for their financing. Budget expenditures on state support for material production sectors and economic regulation. Budget expenditures in the social sphere: education, healthcare, social security, culture, art. Targeted budgetary and extra-budgetary funds. State support for science. Budget expenditures on public administration, ensuring the security of citizens and the state. Budget expenditures on international activities, servicing government internal and external debt. Financial support for the subjects of the Federation.

STOCKS AND BODS MARKET

The securities market as an alternative source of financing the economy. The concept of a security. History of the appearance of securities. Classic types of securities and their characteristics (stocks, private bonds, government securities). Derivative securities and their characteristics (convertible shares and bonds, warrants, options and futures). Financial instruments on the securities market (bills of exchange, deposits, savings, investment certificates, securitization of private debts). International securities (euronotes, eurobonds, euroshares). The securities market and its structure (Western model). Primary securities market and its characteristics. Methods for placing securities. Participants in the primary over-the-counter securities market. Secondary exchange (stock exchange). Organizational structure and functions of the stock exchange. Professional exchange participants. Basic operations and transactions on the stock exchange. Exchange information (stock indices and their characteristics). Ethics in the stock exchange. Stock market crashes and shocks. “Street” securities market and characteristics of its activities. Secondary market participants. Brokerage companies (organization, functions, mechanism of operations). Trade registration, matching and settlement process. Decision-making mechanism in the securities market (fundamental and technical analysis). Issue of securities. Depository and registration mechanism of the securities market. System of state regulation of the securities market: state supervisory authorities, legislative framework for regulation, national features of market regulation. Investment activities of credit and financial institutions in the securities market (Western and Russian models) - banks, insurance companies, investment companies, pension funds and other institutions. Securities market of the Russian Federation. History and necessity of creating a market. Types of securities and financial instruments. The structure of the securities market and its main development trends. Market participants. Basic operations on the market. State regulation of the securities market in Russia. The impact of the Asian crisis and default on the Russian securities market.

INVESTMENTS

Economic essence and types of investments. Investment process. Financial institutions. Financial markets. Participants in the investment process. Types of investors. Economic essence, significance and goals of investment. The concept of an investment project, content, classification, development phases. Criteria and methods for evaluating investment projects. The viability of projects. Critical points and sensitivity analysis. Budgetary efficiency and social results of investment projects. Investment qualities of securities. Rating forms. Profitability and risk in assessing the effectiveness of investments in securities. The concept of an investment portfolio. Portfolio types, principles and stages of formation. Portfolio income and risk. Models for forming an investment portfolio. Optimal portfolio. Portfolio management strategy. Investments made in the form of capital investments: objects and subjects, rights, duties and responsibilities. Forms and methods of state regulation of investment activities carried out in the form of capital investments. State guarantees and protection of capital investments. Organization of contracting relations in construction. Sources of financing capital investments. Own, attracted and borrowed funds. Conditions for the provision of budgetary allocations. Foreign investment. Mode of operation of foreign capital in Russia. Methods of financing investment projects. Budgetary financing, self-financing, corporatization. Debt financing methods. External financial markets. Long-term lending. Leasing, types and advantages. Project financing. Venture financing. Mortgage credit lending.

Compulsory specialization disciplines (for an approximate list of disciplines, see Appendix 1)

Disciplines and courses of the student's choice,

established by the university (faculty)

Electives

Military training

Total hours of theoretical training

5. Time frame for completing the basic educational program of a graduate in specialty 060400 “FINANCE AND CREDIT”

5.1. The period for completing the basic educational program for training an economist in the specialty “Finance and Credit” for full-time study is 260 weeks, including:

- theoretical training, including student research work, workshops, including laboratory ones, as well as examination sessions - 186 weeks;

Pre-diploma industrial practice - 12 weeks;

Final state certification, including preparation and defense of final qualifying work – at least 12 weeks;

Vacations (including 8 weeks of postgraduate leave) - at least 50 weeks.

5.2. For persons with secondary (complete) general education, the time frame for completing the basic educational program for training an economist in the specialty “Finance and Credit” in part-time (evening) and part-time forms of study, as well as in the case of a combination of various forms of study, is increased by the university to one year relative to the standard period established in clause 1.2. of this State Standard.

5.3. The maximum volume of a student's academic workload is set at 54 hours per week, including all types of classroom and extracurricular (independent) educational work.

5.4. The volume of a student's classroom work during full-time study should not exceed an average of 27 hours per week during the period of theoretical study. At This scope does not include mandatory practical classes in physical education and classes in elective disciplines.

5.5. In case of full-time and part-time (evening) training, the volume of classroom training must be at least 10 hours per week.

5.6. When studying by correspondence, the student must be provided with the opportunity to study with a teacher for at least 160 hours per year.

5.7. The total amount of vacation time in the academic year should be 7-10 weeks, including at least two weeks in the winter.

6. REQUIREMENTS FOR THE DEVELOPMENT AND CONDITIONS OF IMPLEMENTATION OF THE BASIC EDUCATIONAL PROGRAM FOR GRADUATE TRAINING IN SPECIALTY 060400 “FINANCE AND CREDIT”

6.1. Requirements for the development of the basic educational program for training an economist in the specialty “Finance and Credit”.

6.1.1. A higher education institution independently develops and approves the basic educational program of the university for training an economist in the specialty “Finance and Credit” on the basis of this State Standard.

Disciplines “at the student’s choice” are mandatory, and elective disciplines provided for by the curriculum of a higher educational institution are not mandatory for study by the student.

Coursework (projects) are considered as a type of academic work in the discipline and are completed within the hours allocated for its study.

For all disciplines included in the curriculum of a higher educational institution, a final grade must be given (excellent, good, satisfactory, unsatisfactory, pass, fail).

Specializations are part of the specialty within which they are created, and involve obtaining more in-depth professional knowledge, skills and abilities in various fields of activity within the profile of this specialty; the name of the specialization is approved and registered in the Educational and Methodological Association (upon the proposal of the educational and methodological council of the relevant specialty).

In basic educational programs that have the words “by industry” or “by type” in their names, the specifics of training for a particular industry or type are taken into account primarily through specialization disciplines.

6.1.2. When developing its main educational program, a higher education institution has the right:

Change the volume of hours allocated for mastering educational material for cycles of disciplines within 5%;

- form a cycle of humanitarian and socio-economic disciplines, which should include the following 4 disciplines from the eleven basic disciplines given in this State Standard: “Foreign language” (in the amount of at least 340 hours), “Physical education” (in the amount of at least 408 hours), “National History”, “Philosophy”. The remaining basic disciplines can be implemented at the discretion of the university. At the same time, it is possible to combine them into interdisciplinary courses while maintaining the required minimum content. Classes in the discipline “Physical Education” in part-time (evening) and part-time forms of study and external studies can be provided at the request of students;

To teach humanitarian and socio-economic disciplines in the form of original lecture courses and various types of collective and individual practical classes, assignments and seminars according to programs developed at the university itself and taking into account regional, national-ethnic, professional specifics, as well as the research preferences of teachers providing qualified coverage of the subjects of the cycle disciplines;

Establish the required depth of teaching of individual sections of disciplines included in the cycles of general humanitarian and socio-economic, mathematical and natural science disciplines, in accordance with the profile of the cycle of disciplines of the specialty; the content of the disciplines of these cycles should be professionally oriented, taking into account the training profile of graduates and should contribute to the implementation of the tasks of their professional activities;

Implement the basic educational program for training an economist in the specialty “Finance and Credit” in a shortened time for students of a higher educational institution who have a secondary vocational education in the relevant profile or a higher vocational education. The reduction in terms is carried out on the basis of the existing knowledge, skills and abilities of students acquired at the previous stage of professional education. In this case, the duration of training must be at least three years. Studying under an abbreviated program is also permitted for persons whose level of education or ability is a sufficient basis for this.

6.2. Requirements for staffing the educational process.

The implementation of the main educational program for training a certified specialist should be ensured by teaching staff who, as a rule, have a basic education corresponding to the profile of the discipline being taught, and who are systematically engaged in scientific and/or scientific-methodological activities; teachers of special disciplines must have an academic degree and/or experience in the relevant professional field. The proportion of teachers with an academic degree and title must be at least 50%. The share of full-time teachers must be at least 50%.

6.3. Requirements for educational and methodological support of the educational process.

The implementation of the main educational program for training a certified specialist must include the student performing laboratory and practical work in the disciplines of specialization, including, as a mandatory component, performing practical tasks on personal computers. A mandatory requirement is also the creation of the necessary information base to ensure the training of a highly qualified specialist, and ensuring the student’s access to various network sources of information, including the Internet.

The implementation of the main educational program for training a certified specialist should be ensured by each student’s access to library funds and databases, the content corresponding to the full list of disciplines of the main educational program, the availability of teaching aids and recommendations for all disciplines and for all types of classes - workshops, coursework and diploma design, practices, as well as visual aids, audio, video and multimedia materials.

The provision of students with educational literature necessary for the implementation of the specialist training curriculum, recommended in the programs as mandatory, in general must correspond to the standard - 0.5 units. per student. Sources of educational information must meet modern requirements. The educational process should use materials from professionally oriented magazines and other periodicals.

When implementing the basic educational program for training a certified specialist, one should be guided by the list of basic educational and scientific literature recommended by the UMO.

6.4. Requirements for material and technical support of the educational process.

A higher educational institution implementing the main educational program for training a certified specialist must have a material and technical base that ensures all types of laboratory, practical, disciplinary and interdisciplinary training and research work of students provided for by the model curriculum, and corresponding to the current sanitary and technical standards .

6.5. Requirements for organizing practices.

Industrial internships during the training period should be organized for the purpose of more in-depth study of individual disciplines of specialty and specialization at enterprises in the manufacturing and financial-banking spheres, in research institutions, government organizations and structures, as well as in companies and firms of various forms of ownership.

The student's pre-diploma industrial practice is a mandatory component of the curriculum. The higher education institution is responsible for organizing the internship. Industrial pre-diploma internship is organized in such a way that the student has the opportunity to use the experience accumulated during its completion in preparing the final qualifying (diploma) work. If a student combines study at a university with work in one of the spheres of the national economy, the university has the right to allow pre-graduation practical training at the student’s place of work, provided that the nature of the work performed by the student corresponds to the profile of the specialization in which he is studying at the university.

The internship must be carried out in accordance with the curriculum and the internship program approved by the university and end with the preparation of a report on the internship and its defense.

7. REQUIREMENTS FOR THE LEVEL OF PREPARATION OF A GRADUATE IN SPECIALTY 060400 “FINANCE AND CREDIT”

7.1. Requirements for the professional preparedness of a specialist.

The graduate must be able to solve problems that correspond to his qualifications specified in clause 1.3. of this State Standard.

A certified specialist must:

Have a systematic understanding of the structures and development trends of the Russian and world economies;

Understand the diversity of economic processes in the modern world, their connection with other processes occurring in society;

Be able to use knowledge of the theory of finance, money, credit in your practical activities;

Know the basics of organizing monetary regulation, the relationship between different parts of money turnover, money and trade turnover, the basics of banking and stock exchange, the basics of organizing taxation and insurance, state and municipal finance;

Be prepared for professional activities in institutions of the financial and credit system, including the foreign economic sphere, able to work independently in positions that require an analytical approach in non-standard situations;

Solve non-standard problems, predict economic processes in the field of monetary, financial and credit relations;

See the prospects for the development of financial and credit relations and the prospects for your professional activities;

  • be competitive, have knowledge in related specializations;
  • be able to organize his work on a scientific basis, master computer methods of collecting, storing and processing (editing) information used in the field of his professional activity, use modern information technologies;

Requirements for training an economist in the university's specialization profile are established by the higher education institution, based on the content of the specialization disciplines.

7.2. Requirements for the final state certification of an economist in the specialty “Finance and Credit”.

7.2.1. The final state certification of an economist in the specialty “Finance and Credit” includes a final qualifying work and a state exam, which allows one to identify theoretical preparation for solving professional problems. Final state certification is carried out by state certification commissions organized in higher educational institutions and operating in accordance with the Regulations on the final state certification of graduates of higher educational institutions in the Russian Federation.

7.2.2. Requirements for a specialist’s final qualifying work.

The final qualification work of an economist in the specialty “Finance and Credit” is carried out in accordance with the curriculum and is aimed at systematizing, consolidating and expanding theoretical and practical knowledge in the field of finance and credit and identifying the ability to apply the acquired knowledge in solving specific economic, scientific and production problems ; development of skills in conducting independent work and applying research methods when solving problems and issues developed in the final work; identifying the degree of student preparedness for independent work in various areas of the Russian economy in modern conditions.

The final qualifying work must be a complete development of a current economic problem and must include both a theoretical part, where the student must demonstrate knowledge of the fundamentals of economic theory on the problem being developed, and a practical part, in which it is necessary to show the ability to use methods of previously studied academic disciplines to solve tasks set in the work.

7.2.3. Requirements for the state exam.

The state exam can be carried out in the form of:

Final exam in a particular discipline;

Final interdisciplinary exam in the specialty.

The final exam in a particular discipline must determine the student’s level of mastery of the material provided for in the curriculum and cover the minimum content of this discipline established by the State Standard.

The final exam in a particular discipline may be held before completing the full course of study in the specialty.

The final interdisciplinary exam in the specialty must, along with the requirements for the content of individual disciplines, also take into account the general requirements for graduates provided for by the State Standard.

The programs of state examinations, the type and forms of their conduct, as well as the criteria for assessing students’ knowledge are determined by universities independently and approved by the academic council of the university.

COMPILERS:

Educational and methodological association in the following specialties: 060400 “Finance and Credit”, 060500 “Accounting, Analysis and Audit”, 060600 “World Economy”.

The state standard of higher professional education was approved at a meeting of the educational and methodological council for the specialty “Finance and Credit”

26.11.99, (minutes No. 3), meeting of the Presidium of the UMO Council dated 12/10/99 (minutes No. 7).

Chairman of the UMO Council, A.G. Gryaznova

rector of the Financial Academy at

Government of the Russian Federation, Doctor of Economics, prof.

Vice-Rector of the Financial Academy

under the Government of the Russian Federation, Doctor of Economics, prof.

O O B R E N O:

Interdepartmental scientific and methodological

Council on Economics and Management (02/25/2000)

AGREED:

Department of Educational Programs and

higher and secondary standards

vocational education G.K. Shestakov

Head of Department T.E. Petrova

liberal arts education

Curator of UMO E.A. Rogozinskaya

by group of specialties

"Economics and Management"

Annex 1.

Required specialization disciplines

(approximate list)

Specialization “STATE AND MUNICIPAL FINANCE”

Budget and budget system of the Russian Federation

Budget revenues

Budget law

Budget planning and forecasting

Organization of budget execution

Budget accounting and reporting

Target budgetary and extra-budgetary funds

State and municipal debt

Finance of budgetary institutions

Specialization “TAXES AND TAXATION”

General theory of taxation (Fundamentals of taxation)

Local taxes and fees

Federal taxes and fees

Organization and methodology of tax audits

Taxes on legal entities

Personal taxes

Legal basis for the activities of tax inspectorates

Automated processing of tax information

Specialization “INSURANCE”

Insurance theory

Insurance business

Accounting in insurance organizations

Basics of business insurance

Insurance history

Control and audit in insurance activities

Insurance in the system of international economic relations

Financial analysis of insurance organizations

Reinsurance

Insurance Marketing

Specialization “PENSION SECURITY”

Modern pension systems

Pension Fund

Non-state pension funds

Actuarial calculations

Pension fund asset management

.

Information support for pension services

Specialization “FINANCIAL MANAGEMENT”

Theoretical foundations of financial management

Financial environment of entrepreneurship and business risks

10.05.3.

Short-term financial policy

Long-term financial policy

Investment strategy

Foreign investment

Specialization “PROPERTY ASSESSMENT”.

Real estate valuation (Theory and practice)

Estimation of enterprise (business) value

Valuation of intangible assets and intellectual property

Valuation of machinery, equipment and vehicles

Enterprise restructuring

Economic assessment of land plots

Valuation and restructuring of financial institutions

Real estate portfolio management

Management of state property based on market value assessment

Legal support for the formation, circulation and valuation of property

Valuation of securities

Enterprise valuation practice

Specialization “BANKING”

Organization of activities of a commercial bank.

Organization of the activities of the Central Bank.

Accounting and operational activities in banks.

International monetary relations.

Banking legislation.

Specialization “SECUITIES MARKET AND EXCHANGE BUSINESS”

Professional activity in the securities market

The state in the securities market

Operating technology and accounting for securities transactions

Securities market modeling

Derivatives

Foreign stock markets

Specialization “TAX INVESTIGATIONS”

Taxation of organizations and individuals, residents and non-residents of the Russian Federation

Operational and investigative activities of the tax police (legal basis)

Financial right

Operational combat training, incl. ensuring personal safety

Psychology of operational-search activities

0.09.6.

Organization and methods of conducting tax investigations

Forensics

Fundamentals of forensic economic examination

Organization of activities and management in the Federal Tax Police Service of the Russian Federation (FSNP of Russia, its territorial and local bodies)

Organization and methods of prompt documentation of the results of operational investigative activities in the federal tax police authorities