Financial accounting: theory and practice

2021 ◽  
Author(s):  
Larisa Voronina
Keyword(s):  
Higher Education ◽  
Russian Federation ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Federal State ◽  
Educational Standards ◽  
Managerial Accounting ◽  
The Russian Federation ◽  
State Educational ◽  
Self Examination

The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation. The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, questions for self-examination and interviews, tests and workshops are given for all chapters. The content of the textbook and the professional competencies formed based on the results of its study meet the requirements of the federal state educational standards of higher education of the latest generation, the Main Professional Educational Program of Higher Education (OPOP HE) "Accounting, analysis and audit" in the direction of training 38.03.01 "Economics" and the working program of the discipline "Accounting financial Accounting" (MFUA). For students of economic universities and faculties, students of the system of advanced training and retraining, for practitioners of accounting services, audit companies and administrative and managerial personnel.

Criminal procedural activity of the bodies of inquiry of the Armed Forces of the Russian Federation

2021 ◽  
Author(s):  
Mechislav Slifish
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
National Security ◽  
Russian Federation ◽  
Armed Forces ◽  
Federal State ◽  
Pedagogical Practice ◽  
Educational Standards ◽  
The Russian Federation ◽  
State Educational

The textbook describes the scientific and practical problems of the criminal procedural activity of the bodies of inquiry of the Armed Forces of the Russian Federation, as well as the organization of their procedural activities. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students and cadets studying in the specialty 40.05.01 "Legal support of national security", officials of the bodies of inquiry, as well as students studying in the areas of training 40.03.01 and 40.04.01 "Jurisprudence". It can be used by graduate students, adjuncts and applicants in preparation for passing exams according to the candidate's minimum program and conducting training sessions during pedagogical practice.

scholarly journals Personal determinants of competence of interaction with other people among preschool and primary education teachers

2020 ◽  
Vol 87 ◽  
pp. 00062
Author(s):  
N.V. Savina ◽  
G.E. Ozhogova ◽  
I.N. Rasskazova
Keyword(s):  
Higher Education ◽  
Primary Education ◽  
Russian Federation ◽  
Preschool Education ◽  
Future Teacher ◽  
Professional Activity ◽  
Federal State ◽  
Educational Standards ◽  
The Russian Federation ◽  
State Educational

The article substantiates the importance of including several groups of universal competencies, reflecting the integral competence of interaction with other people, into the Federal State Educational Standards of Higher Education (FSES HE) of the Russian Federation. The article presents the results of studying the determinants of personality in this aspect – empathy, proneness to conflict, and tolerance among teachers of primary and preschool education, as well as the positions of their professional and pedagogical activities. The prospects for eliminating the identified deficiencies are shown both at the stage of training a future teacher at a university and in professional activity.

scholarly journals The formation of civic position of university students from the perspective of the Federal State Educational Standards of Higher Education

2021 ◽  
pp. 51-62
Author(s):  
Olga Pavlovna Glushchenko
Keyword(s):  
Higher Education ◽  
Russian Federation ◽  
Education System ◽  
Higher Education Institutions ◽  
Federal State ◽  
Educational Standards ◽  
Higher Education System ◽  
The Russian Federation ◽  
State Educational ◽  
High Level

This article analyzes the Federal State Educational Standards of Higher Education from the perspective of substantive component that contributes to the formation of civic qualities and civic position of the students. It is noted that in modern political and socioeconomic life, the Russian Federation gives priority to the development of youth activity in the conditions of building civilian, democratic and constitutional state. Young people should be competent in order to be engaged in the country’s socially useful events to the fullest and make conscious political choice.  Higher education institutions play a considerable role in preparing educated and critically minded citizens, who possess high level of responsibility and patriotism. The goal of this article is to establish the the pedagogical conditions for the formation of civic position of students of higher education institutions. Analysis of the standards and existing normative legal acts allowed outlining the key priorities vectors in the development of higher education system of the Russian Federation. One of the crucial tasks of higher education system is to improve competitiveness of higher education institutions of the Russian Federation, as well as develop general cultural and professional competencies of future specialists. However, despite legislative consolidation on the federal level of the importance of development of civic position, the direct requirements for the results of formation of civic position among students are indicated only in part of the Federal State Educational Standards for Higher Education.

International standards on auditing: theory and practice

2020 ◽  
Author(s):  
Larisa Voronina
Keyword(s):  
Higher Education ◽  
Russian Federation ◽  
Theory And Practice ◽  
International Standards ◽  
Federal State ◽  
Professional Standard ◽  
Educational Standard ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
State Educational

The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.

scholarly journals Drafts of Federal State Educational Standards related to Higher Education in Technosphere Safety Direction

10.12737/721 ◽  
2013 ◽  
Vol 2 (4) ◽  
pp. 49-70 ◽  
Author(s):  
Александров ◽  
Anatoliy Aleksandrov ◽  
Девисилов ◽  
Vladimir Devisilov ◽  
Симакова ◽  
...  
Keyword(s):  
Higher Education ◽  
Russian Federation ◽  
Higher Education Institutions ◽  
Educational Programs ◽  
Federal State ◽  
Educational Standards ◽  
Ministry Of Education ◽  
Federal Law ◽  
The Russian Federation ◽  
State Educational

The drafts of Federal state educational standards in the direction “Technosphere Safety” which on the instructions of the Ministry of Education and Science of the Russian Federation were processed in connection with adoption of the Federal law “About education in the Russian Federation” No. 273 dated 29.12.2012, taken effect from 01.09.2013. The contents of standards didn´t undergo essential changes: the educational program of applied bachelor training is entered; the rights of higher education institutions in formation of the curriculum and the educational programs providing the achievement of competences regulated by the standard and results of training are expanded; requirements to educational institutions realizing the educational programs on material, technical, personnel and educational support are specified and expanded. Standards to the present aren´t approved and are published for the purpose of informing of higher education institutions and the faculty on planned changes in higher education standardization system. To the approval of standards the standards which have taken effect since 01.09.2011 work.

Budget system of the Russian Federation

2021 ◽  
Author(s):  
Fatima Ninalalova
Keyword(s):  
Public Finance ◽  
Russian Federation ◽  
Federal State ◽  
Financial Control ◽  
Budget Process ◽  
Educational Standards ◽  
Composition And Structure ◽  
The Russian Federation ◽  
State Educational ◽  
Budget System

The textbook describes the budget and the budget system of the Russian Federation, examines the composition and structure of budget revenues and expenditures at all levels of the budget system of the Russian Federation, the features of the organization of the budget process in the Russian Federation, the content of budget federalism and inter-budget relations in the country, the features of the formation of state extra-budgetary funds, as well as the basics of the organization of budget and financial control in the country. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for students, postgraduates, teachers of economic fields, as well as for researchers and practitioners dealing with problems of public finance and the financial system.

Theory and practice of analysis of financial statements of organizations

2021 ◽  
Author(s):  
Natal'ya Parushina ◽  
Oksana Gubina ◽  
Vitaliy Gubin ◽  
Inna Butenko ◽  
Natal'ya Suchkova ◽  
...  
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
Financial Services ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Federal State ◽  
Educational Standards ◽  
Universities And Colleges ◽  
Regulatory Documents

The textbook discusses the theoretical and practical aspects of the analysis of financial statements of organizations in various fields of activity. The theory and practice of the analysis of reporting forms are based on the use of modern regulatory documents in the field of accounting and tax accounting, auditing, statistics. The textbook reflects the features of the analysis of financial, accounting, tax, statistical reporting of organizations based on the use of a system of analytical indicators and the interconnection of reporting forms. Examples of execution of analytical documents of the economist-analyst are given, which allow to visualize the process of conducting and summarizing the results of the analysis of reporting indicators in organizations of various types of activity. Meets the requirements of the federal state educational standards of higher education of the latest generation and includes a course of lectures, discussion questions, tests, practical situations and tasks. For undergraduate and graduate students, graduate students, teachers of economic universities and colleges, auditors, accountants, economists, employees of tax, statistical and financial services.

Control and audit. Workshop

2021 ◽  
Author(s):  
Nazirhan Gadzhiev ◽  
Sergey Konovalenko ◽  
Ruslan Kornilovich ◽  
Mihail Trofimov
Keyword(s):  
Higher Education ◽  
Economic Security ◽  
Educational Institutions ◽  
Federal State ◽  
Educational Standards ◽  
Educational Organizations ◽  
Fixed Assets ◽  
Operations Control ◽  
The Russian Federation ◽  
State Educational

The workshop contains situational tasks and practical tasks on the main chapters of the discipline. The presented tasks, tests and practical situations reveal the specifics of the discipline on such problematic issues as control and audit of operations with cash and securities, control and audit of operations with fixed assets and intangible assets, control and audit of settlement and credit operations, control and audit of financial results and the use of profits. Meets the requirements of the federal state educational standards of higher education of the latest generation. For cadets, students of the specialty 38.05.01 "Economic Security", studying in higher educational institutions, including educational organizations of the Ministry of Internal Affairs of the Russian Federation.

scholarly journals Teacher Training Models in Applied Bachelor and Pedagogical Master Programs

2015 ◽  
Vol 20 (5) ◽  
pp. 45-64 ◽  
Author(s):  
A.A. Margolis
Keyword(s):  
Higher Education ◽  
Teacher Training ◽  
Educational Programs ◽  
Professional Standards ◽  
Fourth Generation ◽  
Federal State ◽  
Educational Standards ◽  
Training Models ◽  
The Russian Federation ◽  
State Educational

The article discusses the main teacher training > models in the Russian Federation and abroad, as well as modernization principles of teacher training models in accordance with professional standards. It presents a system of requirements for the educational results, structure and conditions of applied bachelor and pedagogical master programs in aggregated groups of specialties and areas “Education and Pedagogy“, which could be the basis for the development of fourth-generation of Federal State Educational Standards of Higher Education and preliminary basic professional educational programs.

scholarly journals Professional standard as an instrument of state development policy competition

2018 ◽  
pp. 16-20
Author(s):  
A. V. Molchanov
Keyword(s):  
Russian Federation ◽  
Development Policy ◽  
Competition Law ◽  
Federal State ◽  
Professional Standard ◽  
Educational Standards ◽  
Public Discussion ◽  
The Russian Federation ◽  
State Educational ◽  
Antitrust Regulation

In today’s Russia there is an objective need for specialists in the field of competition law and antitrust regulation. Adoption of the relevant professional standard, as well as the inclusion of disciplines of competition law and antitrust regulation in federal state educational standards is a prerequisite for meeting this need. The draft professional standard “Specialist in the field of competition law”, developed by the FAS Russia in conjunction with the Association of Antimonopoly Experts and the Chamber of Commerce and Industry of the Russian Federation, was submitted for public discussion.

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