Until the 1990s, this university, worthy in all respects, trained personnel for nuclear research; now the work is carried out under the auspices of Rosatom. The faculties of Theoretical and Experimental Physics, Chemical Physics and others perform well. There are enthusiastic reviews about MEPhI teachers, and no less good reviews about the powerful theoretical and technical training of students.

The road to scientists

The Institute of Atomic Energy is located in Obninsk. For more than fifty years, he has trained many thousands of specialists for this industry both in Russia and abroad. The range of areas of study is very wide: atomic physics, cybernetics, mathematical modeling, high-performance computing, materials science, management, finance and so on. Other branches of MEPhI are no less interesting.

Software Engineering

Reviews about the Faculty of Cybersecurity are also quite numerous, which will greatly help applicants who have chosen the field of computer technology, as well as programming and, of course, information security. It must be admitted that this faculty, judging by the reviews, is not superior to similar faculties of other universities, although the MEPhI brand itself plays an attractive role.

The faculty has interesting specializations, including the “K” sector, which is responsible for training specialists in control systems for critical facilities. There are four areas in this sector, which are dealt with at departments 28, 17, 33, 68 and 22. One of the most interesting specializations at MEPhI is software engineering. Reviews about the 22nd department, which produces bachelors of this specialty, are generally good.

IFEB

Since 2006, there has been an Institute for Financial and Economic Security, created by Rosfinmonitoring to combat money laundering and terrorist financing. Training of specialists in primary education takes place on the basis of MEPhI.

Economic security (reviews about this specialty are few for many reasons) requires students not only to have extensive and stable basic knowledge. They are practiced in the central office and MRU, in the national financial intelligence departments of some EAR countries.

MEPhI manages to take into account the specifics and features of the interaction of all specialties of this unit, while providing a unified standard for training. Graduates work in Rosfinmonitoring and the FSB of Russia, as well as in the prosecutor's office and the Investigative Committee, in the staff of leading banks, in state corporations and IT companies.

IMO

A number of federal ministries initiated the creation of the Institute of International Relations in 1999 on the basis of MEPhI. International relations, reviews, are beaten only by MGIMO (and then, they say, according to established tradition) - a popular direction. Graduates are engaged in the political and social aspects of international cooperation in science, engineering and technology, analysis of the activities of international associations and organizations, support of international projects in high technology, competitive and financial and economic analysis of international markets for high-tech products.

Faculty of Humanities

It existed until 2009, after which it was renamed the Faculty of Management and Economics of High Technologies MEPhI. Economics, reviews of which are quite varied, is the main subject in the training of a specialist in international relations, since he will be involved in accounting, financial management, jurisprudence, economic and financial security.

At MEPhI, at the faculty "U", according to student reviews, international affairs specialists are prepared to a higher quality than at all other universities, with the exception of MGIMO. You can look at statistics, the spread of acts of cooperation, ratings. MEPhI is ahead of even the above-mentioned university in many respects. It’s a big plus that few people look at the ratings, and it’s more realistic to study International Relations at MEPhI than at MGIMO, even on a budgetary basis.

Correspondence school

MEPhI, about which there are so many reviews, is growing in talented students due to the existence of a correspondence school for more than forty years, where schoolchildren from the sixth to the eleventh grade receive distance learning and study courses in physics, mathematics, chemistry and other subjects, and now they are preparing for the Unified State Exam.

Manuals and assignments are sent by parcel post, then teachers communicate with children by mail - electronic or paper, the student chooses. Thus, any student can use the services of the Correspondence School, no matter where he lives.

Dormitory and hotel

There is no better student shelter than MEPhI. The hostel, reviews of which have filled student forums, is located a quarter of an hour on foot from the place of study - very convenient. Two 24-story towers - two buildings, plus two 5-story ones. 3,000 people can live in the high-rise buildings, and another 500 in the high-rise buildings. On the ground floors there are buffets and cookeries, gyms, and payphones. Throughout the territory - Internet, radio and television, security and video surveillance, automated fire protection. There is a lot to love about the MEPhI hostel; they write rave reviews. They live comfortably here. Therefore, time is not wasted on everyday problems, it is devoted to study.

The dormitories are apartment-type, where each apartment is equipped with all kinds of furniture for storing things, relaxing, working, there are refrigerators and electric stoves in the kitchens, spacious bathrooms and toilets, glazed loggias. On the territory of this entire complex, for the convenience of students, there are cash desks, a passport office, and an accounting department.

INSTITUTE OF FINANCIAL AND ECONOMIC SECURITY NRNU MEPhI

Department of Accounting and Audit

"APPROVED"

Deputy director of the institute of financial

and economic security of National Research Nuclear University MEPhI

__________________________/A. N. Norkina

«___»_____________ 2016

METHODOLOGICAL INSTRUCTIONS

in preparation for

State Final Certification

for second year masters

in the field of study 04/38/01 “ECONOMICS”

training profile "Accounting, analysis and audit"

Guidelines for preparing for the State final certification for second-year masters studying in the field of study 04/38/01 Economics, training profile “Accounting, analysis and audit” - M.: MEPhI, 2016. 19 p.

Compiled by: Doctor of Economics, Prof. Komissarova Irina Petrovna,

Doctor of Economics, Associate Professor Kogdenko Vera Gennadievna,

Assoc. Krasheninnikova Marina Sergeevna

Minutes No. 10 dated May 12, 2016 were approved at the meeting of department No. 56 “Accounting and Audit”.

General provisions 4

1.1. Selecting a master's thesis topic 6

1.2. Assignment for final dissertation work 7

1.3. Drawing up the initial version of the WRC 8 plan

1.4. Study of selected literature, collection and processing of factual material 9

1.5. Drawing up the final version of the final work plan and implementation schedule, its individual parts 10

1.6. Writing the text of the final work, submitting individual chapters for review to the supervisor 11

General technical requirements for registration of WRC 12

1.7. Preparation for the defense of final qualifying work 15

Approximate topics of final qualifying works in the direction 38.04.01 “Economics”, master’s program “Accounting, Analysis and Audit” 17

Appendix 1. Application for WRC 21

Appendix 2. Title page of WRC 22

Appendix 3. Signature sheet 23

Appendix 4. Assignment for the WRC and Schedule 24

Appendix 5. External reviewer's review of WRC 25

Appendix 6. Feedback from the scientific supervisor of WRC 26

General provisions

The state final certification of the master in the field of study 04/38/01 “Economics”, the training profile “Accounting, Analysis and Audit” is the final stage of master’s training at the National Research Nuclear University MEPhI and has as its goal:

o evaluate the theoretical preparation of masters for solving professional problems;

o systematization, consolidation and expansion of theoretical and practical knowledge in the specialty.

Before starting work on preparing the thesis, masters must have developed the following competencies:

o OK – general cultural competencies;

o OSK – general cultural competencies introduced by the OS NRNU MEPhI;

o GPC – general professional competencies;

o OPSC – general professional competencies introduced by the OS NRNU MEPhI;

o PC – professional competencies;

o PSK – professional competencies introduced by OS NRNU MEPhI.

After the final certification, the State Examination Commission decides on awarding the graduate a “master” qualification (degree) in the specified master’s program.

The state final certification of graduates studying in the field of study 04/38/01 “Economics”, the training profile “Accounting, Analysis and Audit”, includes the defense of a master’s thesis (final qualifying work (FQR)).

METHODOLOGICAL INSTRUCTIONS FOR PREPARING A MASTER'S THESIS

Assignment for final dissertation work

The master, together with the supervisor, draws up the “Task for preparing the final qualifying work” (see Appendix 2). The application and assignment for the final qualifying work must be submitted to the Department of Accounting and Auditing of the National Research Nuclear University MEPhI within ten days after the general organizational meeting of the masters applying for the State Final Certification.

The assignment contains a number of starting points for preparing and writing the thesis. This is, first of all, a detailed plan and calendar schedule of work on the topic, indicating the order and timing of individual stages of work. In this case, the calendar schedule must take into account the deadlines established in the task for submitting individual chapters to the manager and the completed work as a whole. The schedule is approved by the supervisor and he (she) controls the progress of all final work.

The manager is responsible for the timely execution of the assignment for the preparation of the final qualifying work and its implementation. The head of the graduate school is obliged to notify the management of the graduating department if the master's degree falls behind the planned schedule.

Preparation and defense of the final work consists of the following sequential stages:

1. Development of a work schedule.

2. Selection and familiarization with literature on the chosen topic.

3. Drawing up an initial version of the final work plan.

4. Study of selected literature and current practices in accounting, auditing and analysis of business activities, collection and processing of factual material.

5. Drawing up the final version of the plan for the final work and the schedule for completing its individual parts.

6. Writing the text of the final work, submitting individual chapters for review to the supervisor.

7. Revision of individual chapters based on the supervisor’s comments.

8. Completion and design of the final work, submitting it for external review.

9. Preparation for the defense of the final work.

The list below shows the enlarged stages of work. The content of some of these stages can subsequently be detailed, and the timing of their implementation clarified (for example, the collection of factual material and the timing of its processing are individual for each topic and take into account the characteristics of the base enterprise). This also applies to the schedule for writing individual parts of the work, which should be clarified after drawing up the final version of the final work plan.

The selection of literature is carried out by the master independently immediately after the approval of the thesis topic. In this case, it is necessary to refer to the subject catalogs and bibliographic reference books of the National Research Nuclear University MEPhI library, as well as other libraries. It is necessary to use the texts of lectures and seminars, which indicate the basic and additional literature on the relevant sections of the course, as well as curricula in the relevant disciplines.

When working with a subject-thematic catalogue, you need to look through not only sections that strictly coincide with the topic of the final work, but also sections on topics close to your chosen one; literature should be selected that covers both the general theoretical side of the problem and the current practice of accounting, analysis and audit.

Independent work when selecting literature does not exclude, but on the contrary, involves systematic consultations with the supervisor of the final work.

Preliminary familiarization with the selected literature is necessary not only in order to find out how much the content of a particular source corresponds to the chosen topic - without it it is impossible to get a clear idea of ​​​​the range of issues covered by the topic and to draw up a reasonable initial version of the plan for the final qualifying work.

1.3. Drawing up the initial version of the WRC plan

Based on a preliminary familiarization with the selected literature, an initial version of the final work plan should be carefully thought out and drawn up.

The plan should reflect the main idea of ​​the thesis, reveal its content and nature, it should highlight the current issues of the topic, determined by the assignment for preparing the final work.

The final work may consist of an introduction, three to four chapters and a conclusion. Each chapter should contain at least 2 and no more than 4–5 paragraphs.

When drawing up a plan, you should determine the content of individual chapters and give them appropriate titles. Then you need to think through the content of each chapter and outline in the form of paragraphs the sequence of issues that will be discussed in the chapter. If necessary, you can highlight subparagraphs.

The introduction should reveal the main content and purpose of the graduation work, the theoretical and practical significance of the chosen topic, and show its relevance. In this case, the tasks that the master sets for himself when writing the work must be determined. The volume of the introduction should not exceed 5–6 pages of typewritten text.

The first chapter, as a rule, should be of a theoretical and methodological nature. It reveals the economic nature of the economic phenomenon, the study of which is devoted to the research; shows the importance and importance of proper organization of its accounting, analysis and audit.

In the first chapter, it is necessary to give a brief description of the economic entity whose materials are used to carry out the work, and provide its technical and economic indicators. In this case, special attention should be paid to those aspects of the activity of an economic entity that affect the organization and methodology of accounting, auditing and economic analysis. It is also necessary to show the main results of the work of the economic entity for the analyzed period in order to rely on the previously presented data in the chapter devoted to issues of analysis.

The second chapter (accounting and analytical) usually critically outlines the current accounting practice in the corresponding area of ​​\u200b\u200bthe work of an economic entity. In order to avoid the descriptive nature of this section, the plan should pose questions in such a way that accounting practice is considered from the point of view of meeting management needs, from the standpoint of providing operational information about the activities of individual divisions of an economic entity.

This chapter recommends a combination of accounting and analysis. Carrying out analysis “by deviations” as the logical conclusion of accounting operations helps to reveal the close connection between accounting and analysis. In addition, presenting the material from an analytical point of view makes it possible to establish the relationship between accounting as an information base for analysis and to consider them as components of a unified management system.

In a WRC devoted to auditing activities, the second chapter may be devoted to the general methodology of conducting an audit or other theoretical and methodological aspects.

The third chapter of the WRC is of a practical nature. Depending on the chosen direction, relevant issues are covered.

Thus, in work in which the topic-specific area (or side) of the economic activity of an economic entity is analyzed, certain requirements must be met: the analysis should be aimed primarily at identifying improvements in work efficiency.

The conclusion should contain a brief description of the results obtained during the implementation of the research work, concise (three to four pages) conclusions and proposals aimed at improving accounting, analysis and audit.

The initial version of the final work plan is drawn up by the master independently. The scientific supervisor takes part in the discussion of the plan.

Factual material

After the initial version of the work plan, agreed upon with the supervisor, has been drawn up, a detailed study of the selected literature, collection and processing of factual material should begin.

It is advisable to conduct a thorough study of the main literature before selecting factual material, because Only a deep and comprehensive familiarization with all issues of the theory and practice of accounting and analysis from literary sources allows one to critically study the practice of economic work in force in an economic entity and select the material necessary for the final work.

Collecting factual material is one of the most important stages of preparing a final work. The timely and high-quality writing of a final qualifying thesis largely depends on how correctly and completely the factual material is selected. Therefore, before you begin collecting materials, you should carefully consider what actual material is needed for the work, and, if possible, draw up a special list of necessary materials. Materials must be selected separately for each section of the detailed plan for the final work. This will ensure the completeness of the collected material.

In this case, special attention should be paid to the data that confirms the correctness of the assessments and critical comments made in the work, and also serves as a justification for the proposals put forward by the author to improve the accounting, analysis and audit of certain aspects of the economic activity of an economic entity.

The main focus when collecting and processing factual data in the chapter revealing issues of organizing accounting and auditing should be aimed at identifying shortcomings or positive experiences in the relevant area of ​​accounting work. It is necessary to fill in the primary documents and accounting registers with the indicators of the end-to-end example, draw up document flow diagrams, describe the organization of primary accounting and the methodology for accounting transactions, make the necessary extracts from orders and internal regulations on the organization and methodology of accounting. You should pay attention to the extent to which accounting provides the managers of an economic entity and its individual divisions with the necessary information, the efficiency and completeness of the information they receive, cases of duplication in accounting, the adaptability of the latter to automation, etc. Already in the process of collecting and processing factual material, one should think through the formulation of proposals aimed at improving the organization and methodology of accounting, auditing and economic analysis.

When collecting materials for the chapter covering analysis issues, it is necessary to characterize the system of analytical indicators and sources of information for obtaining them, describe the methodology for calculating indicators, fill out pre-prepared analytical tables for a number of related periods, make extracts from the explanatory note to the annual report, and fill out the enterprise’s annual report.

1.5. Drawing up the final version of the final work plan and implementation schedule, its individual parts

After the literature and factual material selected on the topic have been studied and systematized, some changes in the original version of the WRC are possible.

Changes in the work plan may be associated either with some adjustment in the direction of the work itself, the need for which the author became convinced of after a detailed acquaintance with the problem being studied, or with the fact that there was not enough material for a number of issues separated into separate sections, and for others, on the contrary, there are new data of theoretical and practical interest.

Accordingly, according to the final version of the final work plan, the calendar schedule for writing its individual parts is specified. At the same time, the established target dates for completing chapters and the work as a whole cannot be changed. The updated schedule should include a reserve of time for finalizing the chapters, taking into account the supervisor’s comments and completing the final work as a whole.

All changes in the plan and schedule must be agreed upon with the supervisor of the graduate work.

1.6. Writing the text of the final work, submitting individual chapters for review to the supervisor

There are cases when, in agreement with the supervisor, the student first works on the second and third chapters. This sequence of writing a paper can sometimes speed up its preparation. However, experience shows that without sufficient familiarization with the theoretical issues of the topic presented in the first chapter, the depth of the applied part of the final work is reduced, and the value of generalization and conclusions is reduced. Therefore, work should begin from the first chapter.

The presentation of the material in the work must be consistent and logical; all sections are interconnected; Particular attention should be paid to smooth transitions from one chapter to another, from paragraph to paragraph, and within paragraphs - from question to question. The chapter must contain at least two paragraphs, and the length of the paragraph must be at least five printed pages.

In this regard, when writing a paper, the student is recommended to draw up a so-called detailed working plan for each paragraph.

What is stated must be specific and based on current practice. At the same time, it is important not just a description, but a critical analysis of the organization of accounting and analysis at the enterprise. It is necessary to strive to ensure that, as a result of studying specific material, generalize the experience of the organization, identify shortcomings in its work and outline ways to further improve its efficiency.

When illustrating certain provisions of the work with digital materials from reference books and other literary sources, as well as citing various authors, it is necessary to make references. At the beginning of the chapter there is no need to give a complete list of regulatory documents, to which reference is given later in the text.

A reference to a normative document or an individual author in the text of the work is given in full only at the first mention, then only the abbreviated name of the document is given in the text without indicating the date of adoption and number, and in square brackets after the quoted material the number of the source according to the list of used literature and the page number from it in the list of used literature.

Not only quotations, but also any presentation of borrowed provisions should be included in the final work with reference to the source. The presence of references, even numerous ones, only emphasizes the scientific integrity of the graduate, while unspecified borrowings of the thoughts of certain authors discovered during review are unacceptable and reduce the quality of the graduate work.

The richness of the text of the final work with diagrams, graphs, and charts is of great importance. Their use is an indispensable means of formalizing the characteristics of an object and the research process itself. Schemes of technology, accounting and analysis contribute not only to increasing the clarity and persuasiveness of the material, but also to a deeper revelation of the essence of phenomena. They improve the standard of presentation and allow the student’s complete knowledge of the issues under study to be reflected in a laconic form.

All diagrams, graphs and diagrams must be executed accurately. Tables, diagrams, and figures should be titled and numbered. The table in the text of the final qualifying work should be no more than one printed page; if the table is larger, then it is transferred to the appendices.

Requirements for registration are described in more detail below in the section “General technical requirements for registration of VKR”.

The style and language of the work and its design require attention.

At the end of the work, a list of used literature is placed, which should be arranged in the following order: first - regulatory documents (Federal laws, PBUs, instructions, recommendations, explanations) - in chronological order, and then textbooks and monographs, articles in periodicals - in alphabetical order order by author's last name. For each source, the author, full title of the work, publisher, place and year of publication are indicated. The list of sources used should include all literary sources studied and analyzed during the period of the research project, to which reference is given in the text of the work. The list of references used must contain at least 50 sources.

The Appendices to the thesis must present the accounting (financial) statements of the organization, management and accounting data, and other source data used in writing the work.

The volume of the final qualifying work must be within 80 – 100 pages of typewritten text (without attachments).

General technical requirements for registration of VCR:

Fields: top – 2.0 cm, bottom – 2.0 cm, left – 3 cm, right – 1 cm.

Interval: main text and bibliography - 1.5.

Headset: Times New Roman

Point size:

· main text and list of sources - 14 pt.;

· Chapter title - 14 pt., bold;

· titles of paragraphs, figures and tables: 14 pt., bold.

· text in tables is 12 pt., spacing – 1.0

Alignment:

· main text, bibliography and page footnotes – in width;

· titles of chapters and paragraphs - in the center (if the titles are long - in width).

Paragraphs printed with a red line; magnitude paragraph indent 1.25 cm.

Each The chapter begins on a new page. Dot It is not placed at the end of chapter titles or paragraphs. Hyphenation of words in headings is not allowed. If the title consists of two sentences, they are separated by a period.

Quotes must be in the form “Text” (printed quotation marks).

Preparation for defense of final qualifying work

The final qualifying work, printed on a personal computer printer, is bound in hard cover, an electronic copy of the thesis is attached, signed by the student and transferred to the supervisor. After finishing work on your final qualifying work, it needs to be checked for anti-plagiarism. The inspection report is attached to the work. The thesis must contain at least 70% of the original, author's text, i.e. the borrowing percentage cannot exceed 29%.

In addition, the student must receive at the UDC department(universal decimal classifier, which indicates which branch of knowledge, science, arts, etc. the material of the research and development work belongs to) for your work. This UDC is placed on the title page of the WRC.

After review, the manager signs the draft document and prepares a review. The supervisor’s review should reflect the general characteristics of the work done by the student, its advantages and disadvantages, the master’s compliance with the deadlines established by the schedule for completing individual sections of the work, as well as the possibility of awarding the master the qualification (degree) “Master” in the field of study 38.04.01 “Economics” (see Appendix 6).

The issue of reviewing the thesis is being resolved with the head of the department. Review of thesis is carried out either at the graduate’s place of work (preferred option) or by third-party reviewers (not teachers of NRNU MEPhI). The reviewer's review should reflect the general characteristics of the student's final work, its advantages and disadvantages, and give a specific assessment of the entire thesis (“excellent”, “good” or “satisfactory”) (see Appendix 5).

After receiving the supervisor’s feedback and the reviewer’s review, the graduate submits the thesis to the Department of Accounting and Auditing of the National Research Nuclear University MEPhI no later than ten days before the start of the state final certification.

Before submitting the finished thesis with the signatures of the student, supervisor, and external reviewer to the department, the student must collect a complete set of documents:

· VKR hardcover

· CD-ROM on which the WRC is recorded in PDF format;

· Feedback from the supervisor;

· External review;

· Report on checking the thesis for anti-plagiarism;

· Scan of the article (if available);

· Certificate of implementation of the results of the research and development work (if available).

In addition, the student must register on the MEPhI website “Corporate Portal of NRNU MEPHI” (http://home.mephi.ru), translate the thesis (completely with Applications) into PDF, and upload the work on the Corporate Portal. After downloading the thesis, the department confirms the download on the website, which is one of the grounds for admission to the defense.

After submitting the thesis to the department, it must be reviewed and signed by the head of the department. The signature is the admission of the thesis to defense in the State Examination Commission.

At a meeting of the department, before the official defense at the State Examination Commission, a preliminary defense of the thesis is carried out.

During the pre-defense, the master reports to the members of the department the main results of the thesis and his proposals for improving the activities of the economic entity, on the example of which the thesis was prepared (or whose materials were used). Members of the department discuss the work, give recommendations on the report and make a decision on the admission of the master's thesis to defense at the State Examination Committee.

Before defending the thesis, the master is recommended to prepare a short speech (author’s report) within 20 minutes and a presentation in which the results of the dissertation work are presented in the form of graphs and tables. The report should reveal the goals and objectives of writing the work, the essence of the problem under consideration, the main approaches to solving it, the methods of research and analysis used, conclusions and recommendations.

The graduate should think through in advance detailed answers to the likely questions of members of the State Examination Committee on the content of the thesis.

Thus, the following conditions serve as admission to VCR protection:

1. Submitting a completed thesis with a complete set of documents to the department within the specified time frame (see above);

3. Endorsement of the thesis by the head of the department.

4. The department’s decision on the student’s admission to defend the thesis at the State Examination Commission.

Approximate topics of final qualifying works in the direction 38.04.01 “Economics”, master’s program “Accounting, Analysis and Audit”

1. The role of accounting, economic analysis and audit in modern economic conditions.

2. The accounting method and the use of its individual elements in the information system.

3. Organization of primary accounting and documentation in the accounting system, economic analysis and audit.

4. Accounting objects, their assessment in current accounting and their reflection in reporting.

5. Balance sheet: purpose, principles of construction, technique and stages of drawing up an annual report.

6. Accounting accounts and their role in the formation of reporting indicators using the example of an organization.

7. Accounting principles and their reflection in accounting policies.

8. Fundamentals of accounting organization: regulation, forms of maintenance, method of information processing.

9. Current state and development of accounting forms.

10. Accounting policy is the basis for organizing the accounting of an organization.

11. Financial and management accounting: purpose, principles of organization, their relationship.

12. Accounting and audit of intangible assets and their depreciation.

13. Accounting for long-term investments (capital investments) and sources of their financing.

14. Accounting for financial investments of organizations.

15. Accounting for investments in shares, bonds and other securities.

16. Principles of organizing the accounting of material resources, their movement and use.

17. Accounting for the process of procurement of material and production resources and settlements with suppliers.

18. Accounting and audit of settlements with employees for wages and other transactions.

19. Accounting and auditing of income and expenses of the organization for ordinary activities.

20. Features of cost accounting and calculation of the cost of products, works, services (in certain industries).

21. Organization of accounting for the production of finished products (works, services) and settlements with customers.

22. Accounting and audit of receivables and payables and their impact on the formation of the organization’s reporting indicators.

23. Accounting and audit of sales of finished products and other assets of the organization.

24. Accounting and auditing of the organization’s financial results and the procedure for their use.

25. Accounting and audit of settlements with the budget for taxes and fees.

26. Calculation in the management accounting system.

27. Order-by-order method of cost accounting and calculation of product costs.

28. Standard method of cost accounting: essence, capabilities, scope of application.

29. Transient method of cost accounting and calculation: essence, capabilities, scope of application.

30. Process-based method of cost accounting and calculation: essence, capabilities, scope of application.

31. Making management decisions based on accounting information.

32.Organizational aspects of the relationship between financial and managerial accounting.

33. Budgeting in the management accounting system: essence, meaning, development procedure.

34. Internal reporting and evaluation of the performance of responsibility centers.

35. Features of the transformation of domestic financial statements in accordance with international financial reporting standards.

36. Justification and disclosure of the analytical capabilities of the organization’s financial statements.

37. Information base and organizational basis for conducting economic analysis of an enterprise.

38. Formation of an information base for analyzing the composition, structure of assets and assessing the profitability of their use.

39. Information base for the analysis of net assets and assessment of the factors of their formation.

40. Analysis of fixed and working capital and ways to increase the return on its use.

41. Accounting data as the main source for analysis and assessment of the liquidity of the balance sheet and its current assets.

42. Information base for the analysis of receivables and payables, the impact of inflation on the assessment of its real value.

43. Analysis of the formation and assessment of the use of equity and borrowed capital.

44. Analysis of an organization’s income and expenses as an economic basis for calculating profits.

45. Analysis of the formation and use of the organization’s profit.

46. ​​Analysis and assessment of the borrower’s creditworthiness.

47. Analysis and assessment of the solvency and financial stability of the organization.

48. Analysis and assessment of reality

Interview with a graduate of the Institute of Financial and Economic Security (IFES) of National Research Nuclear University MEPhI in the field of Economics, Maryina Ekaterina. - Ekaterina, hello! Tell us why you decided to enroll at IFEB NRNU MEPhI? - When choosing a university, I chose a university with history, whose graduates have proven themselves professionally in leading Russian and foreign companies. The reputation of the university is important to me, and NRNU MEPhI is a leader among universities in the Russian Federation and occupies a high position in the ranking at the international level. Having a diploma from National Research Nuclear University MEPhI is 100% successful, since the teaching staff does not allow you to relax during the entire educational process and invests not only knowledge, but also their soul. - Was it interesting for you to study? Did you get what you expected? - Studying at MEPhI is not easy, but it is very interesting. The training system is built in such a way that the knowledge that we acquire at lectures and seminars, by some miracle, automatically fits into our heads. Interesting lectures, teachers put their souls into conveying information to every student. They worry about their children, sometimes it even becomes awkward and embarrassing to be lazy so as not to let them down. In general, I want to say that at NRNU MEPhI, the teachers have created a homely environment. There is a feeling that your family and friends are next to you. Thanks everyone! You made me a person! - What impressions of the educational process did you have after graduating from the University? - Only the kindest ones. Every day was filled with interesting events. I absorbed everything like a sponge and was afraid of missing out on something important. - You studied on a budget; was it difficult to enroll on a budget? - Yes, I studied on a budget, but not right away. The story of my admission to National Research Nuclear University MEPhI was unexpected for me. At first, my points were not enough to study on a budget and I enrolled in paid education. After successfully completing the first and second courses with all A's, I was offered to transfer to a budget position. From the third year I began to study on a budget and receive an increased scholarship. This transfer to a budget form of education motivated me to continue studying without slowing down. The result is a RED DIPLOMA. Now it seems that it was simple, but at the time of admission I was shaking like a leaf. - Are you engaged in scientific work? - Yes, my classmates and I took part in scientific and practical conferences. Starting from the moment of admission to IFEB, all students have the opportunity to take part in conferences held by Rosfinmonitoring and others. Senior students report on their research activities. - Isn’t it scary to leave your alma mater and enter adult professional life? - When I was an applicant, the admissions committee of National Research Nuclear University MEPhI told me about guarantees of internship in specialized organizations. This, among other things, influenced my choice when entering. After the third year, I completed an internship at the STEK audit service, and from that moment on, my theoretical professional skills were filled with practical content. - After graduating from the University, do you work in your specialty? - Of course, how could it be otherwise?! I want to implement my knowledge that I received at NRNU MEPhI and gain experience. - What are your plans for the future? - There are many plans. I want to become a highly qualified professional, start a family and build my own nest, have children. And, of course, go to graduate school. - What can you wish to applicants? - I wish everyone who wants to gain fundamental knowledge to enter the National Research Nuclear University MEPhI! I know that you will be in safe and kind hands.