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Institute of financial and economic security niyau mifi. Interview with a graduate of the Institute of Financial and Economic Security (ifeb) niyau mifi in the direction of "economics" Ekaterina Maryina General technical requirements for the design of the WRC

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

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, does not surpass similar faculties of other universities, although the MEPhI brand itself plays an attractive role.

The faculty has interesting specializations, among which is the "K" sector, which is responsible for training specialists in control systems for critical facilities. There are four directions in this sector, which are studied at departments 28, 17, 33, 68 and 22. One of the most interesting specializations of MEPhI is software engineering. Reviews about the 22nd department, which graduates bachelors of this specialty, are generally good.

IFEB

Since 2006, there has been the Institute for Financial and Economic Security, created by Rosfinmonitoring to counter the legalization of criminal proceeds and the financing of terrorists. The 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 from students not only extensive and stable basic knowledge. They are practiced in the central office and the MRU, in the national financial intelligence offices of some EAR states.

MEPhI manages to take into account the specifics and features of the interaction of all specialties of this unit, while providing a single standard for training. Graduates work both in Rosfinmonitoring and in the FSB of Russia, as well as in the prosecutor's office and the Investigative Committee, in the apparatus 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 lose only MGIMO (and then, they say, according to the established tradition), - a popular direction. Graduates are engaged in the political and social aspects of international cooperation in science, technology and technology, analysis of the activities of international associations and organizations, support of international projects in high technologies, competitive and financial and economic analysis of international markets for high technology 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 diverse, is the main subject in the preparation of a specialist in international relations, since he will be engaged in accounting, financial management, jurisprudence, economic and financial security.

At MEPhI, at the faculty "U", according to students, international studies are better prepared than in all other universities, except for MGIMO. You can look at the statistics, the spread of acts of cooperation, ratings. MEPhI is ahead of even the aforementioned university in many respects. A big plus is that few people look at ratings, and it is more realistic to enter International Relations at MEPhI than at MGIMO, even on a budgetary basis.

Correspondence school

MEPhI, reviews of which are so numerous, is growing with talented students due to the existence of a correspondence school for more than forty years, where students from the sixth to the eleventh grade receive distance lessons and study courses in physics, mathematics, chemistry and other subjects, and now they are preparing for the exam.

Benefits and tasks are sent by parcels, then teachers communicate with children by mail - electronic or paper, the student chooses here. Thus, the services of the Correspondence School can be used by any student, no matter where he lives.

Hostel and hotel

There is no better student shelter than MEPhI. The hostel, reviews of which filled the student forums, is located a quarter of an hour on foot from the place of study - very convenient. Two 24-storey towers - two buildings, plus two 5-storey ones. 3,000 people can live in skyscrapers, another 500 can live in them. On the first floors there are buffets and cookery, gyms, and payphones. Throughout the territory - the Internet, radio and television, security and video surveillance, automated fire protection. There is something for MEPhI students to love the hostel, they write enthusiastic reviews. Here they live comfortably. Therefore, time is not wasted on everyday problems, it is given to study.

Dormitories - apartment type, where each apartment is equipped with all kinds of furniture for storing things, rest, work, there are refrigerators and electric stoves in the kitchens, spacious bathrooms and toilets, glazed balconies. On the territory of this entire complex, for the convenience of students, there are cash desks, a passport office, and accounting.

Interview with a graduate of the Institute of Financial and Economic Security (IFES) of National Research Nuclear University MEPhI in the direction of "Economics" Maryina Ekaterina. - Ekaterina, hello! Tell us, why did you decide to enter the IFES NRNU MEPhI? - When choosing a university, I chose a university with history, whose graduates have proven themselves professionally in leading Russian and foreign companies. For me, the reputation of the university is important, and NRNU MEPhI is the leader among universities in the Russian Federation and occupies a high position in the rankings at the international level. Having a diploma from NRNU MEPhI is 100% success, as the teaching staff does not allow you to relax during the entire educational process and invests not only knowledge, but also your soul. - Was it interesting for you to study? Did you get what you expected? - It is not easy to study at MEPhI, 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 invest their soul to convey information to each student. They worry about their children, sometimes it even becomes uncomfortable and embarrassing to be lazy so as not to let them down. In general, I would like to say that at NRNU MEPhI the teachers created a homely environment. There is a feeling that next to you are your relatives and close people. Thanks everyone! You made a person out of me! - What are your impressions of the educational process after graduation from the University? - Only the kindest. Every day was filled with interesting events. I soaked everything up like a sponge and was afraid to miss something important. - You studied on a budget, was it difficult to enter the budget? - Yes, I studied on a budget, but not right away. The story of my admission to NRNU MEPhI was unexpected for me. At first, my points were not enough to study on a budget and I entered paid education. After the successful completion of the first and second courses with all fives, I was offered to transfer to the budget. From the third year I began to study on a budget and receive an increased scholarship. This transfer to the budget form of education motivated me to continue studying without slowing down. The result is a RED DIPLOMA. Now it seems that it was easy, but at the time of admission it was shaking like an aspen leaf. - Do you do scientific work? - Yes, my classmates and I took part in scientific and practical conferences. Starting from the moment of admission to the IFES, 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 an adult professional life? - When I was an applicant, the NRNU MEPhI admission committee told me about the guarantees of internships in specialized organizations. This, among other things, influenced my choice upon admission. After the third year, I did 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, but how else?! 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 high-class professional, create a family and build my own nest, have children. And, of course, to enroll in a master's program. - What can you wish to entrants? - I wish everyone who wants to gain fundamental knowledge to enter NRNU MEPhI! I know that you will be in safe and kind hands.

INSTITUTE OF FINANCIAL AND ECONOMIC SECURITY NRNU MEPhI

Department of "Accounting and audit"

"APPROVE"

Deputy Director of the Institute of Financial

and economic security of NRNU MEPhI

__________________________/A. N. Norkina

«___»_____________ 2016

METHODOLOGICAL INSTRUCTIONS

in preparation for

State Final Attestation

for 2nd year masters

in the direction of preparation 38.04.01 "ECONOMY"

training profile "Accounting, analysis and audit"


Guidelines for preparing for the State Final Attestation for Masters of the II course, students in the direction of preparation 38.04.01 Economics, training profile "Accounting, analysis and audit" - M .: MEPhI, 2016. 19 p.

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

Doctor of Economics, Assoc. Kogdenko Vera Gennadievna,

Assoc. Krasheninnikova Marina Sergeevna

Approved at the meeting of the department No. 56 "Accounting and audit" Protocol No. 10 of 12.05.2016


General provisions 4

1.1. Choice of topic of master's thesis 6

1.2. Assignment for the final dissertation work 7

1.3. Drafting the initial plan for WRC 8

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 execution schedule, its individual parts 10

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

General technical requirements for the design of WRC 12

1.7. Preparation for the defense of the final qualification work 15

Approximate topics of final qualification works in the direction 38.04.01 "Economics", master's program "Accounting, analysis and audit" 17

Annex 1 Application for WRC 21

Appendix 2 WRC 22 cover page

Annex 3. Sheet of signatures 23

Appendix 4. Assignment for WRC and Schedule 24

Annex 5. Review by an external reviewer at WRC 25

Annex 6. Review of the supervisor of WRC 26

General provisions

The state final attestation of the master in the field of study 38.04.01 "Economics", the training profile "Accounting, analysis and audit" is the final stage of the master's education at NRNU MEPhI and aims to:

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

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

By the beginning of work on the preparation of the WQR, masters should have the following competencies:

Competency code Competency Name
OK-1 ability to abstract thinking, analysis, synthesis.
OK-2 willingness to act in non-standard situations, to bear social and ethical responsibility for the decisions made.
OK-3 readiness for self-development, self-realization, use of creative potential.
OSK-1 the ability to communicate effectively and the skills of persuasion, building professional long-term contacts.
OPK-1 readiness for communication in oral and written forms in Russian and foreign languages ​​to solve the problems of professional activity.
OPK-2 willingness to lead a team in the field of their professional activity, tolerantly perceiving social, ethnic, confessional and cultural differences.
OPK-3 ability to make organizational and managerial decisions.
OPSK-1 the ability to use fundamental general economic and natural science knowledge and modern information and communication technologies in professional activities.
OPSK-2 ability to analyze, plan and organize professional activities.
PSK-1 the ability to identify effective areas of economic support for innovative development, assess risks in the activities of economic entities and implement the results of scientific research in the real sector of the economy, commercialize developments.
PSK-2 the ability to put forward innovative ideas and approaches to their implementation, the ability to cooperate in the framework of interdisciplinary projects, work in related fields.
PSK-3 the ability to use knowledge of the methods and theories of the humanities, social and economic sciences in the implementation of expert and analytical work.
PSK-4 the ability to identify problems and directions for improving the accounting system of economic entities
PSK-5 ability to conduct independent research in the field of financial and management accounting, corporate reporting, internal control and audit
PSK-6 the ability to be fluent in the field of international financial reporting standards, international auditing standards and apply them in practice based on professional judgment
PSK-7 the ability to organize a system and conduct internal control of the activities of responsibility centers in the interests of the owners of the organization
PSK-8 the ability to apply differentiated audit methods in organizations of various profiles
PSK-9 ability to carry out tax planning and optimization of tax payments on the basis of current legislation
PSK-10 the ability to use various sources of information, including corporate reporting, for analytical calculations and to make a forecast of the main financial and economic indicators of the activity of an economic entity.
PC-1 the ability to generalize and critically evaluate the results obtained by domestic and foreign researchers, identify promising areas, and draw up a research program.
PC-2 the ability to substantiate the relevance, theoretical and practical significance of the chosen topic of scientific research.
PC-3 the ability to conduct independent research in accordance with the developed program.
PC-4 the ability to present the results of the research to the scientific community in the form of an article or report.
PC-5 the ability to independently prepare tasks and develop design solutions taking into account the uncertainty factor, develop appropriate methodological and regulatory documents, as well as proposals and activities for the implementation of developed projects and programs
PC-6 the ability to evaluate the effectiveness of projects, taking into account the uncertainty factor.
PC-7 the ability to develop strategies for the behavior of economic agents in various markets
PC-8 the ability to prepare analytical materials to evaluate activities in the field of economic policy and innovation and make strategic decisions at the micro and macro levels.
PC-9 the ability to analyze and use various sources of information for economic calculations.
PC-10 the ability to make a forecast of the main socio-economic indicators of the enterprise, industry, region and economy as a whole.
PC-11 the ability to manage economic services and departments at enterprises and organizations of various forms of ownership, in state and municipal authorities.
PC-12 the ability to develop options for management decisions and justify their choice based on the criteria of socio-economic efficiency.
PC-13 the ability to apply modern methods and methods of teaching economic disciplines in educational institutions of higher education, additional professional education, professional educational organizations
PC-14 the ability to apply modern methods and techniques of teaching economic disciplines in educational institutions of higher education, additional professional education, professional educational organizations.

o OK - general cultural competencies;

o CSC - general cultural competencies introduced by the OS of NRNU MEPhI;

o GPC - general professional competencies;

o OPSK - general professional competencies introduced by 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 whether to award the graduate with the qualification (degree) "master" for the specified master's program.

The state final attestation of graduates studying in the field of study 38.04.01 "Economics", the training profile "Accounting, analysis and audit", includes the defense of a master's thesis (final qualification work (WQR)).

METHODOLOGICAL INSTRUCTIONS FOR THE PREPARATION OF A MASTER'S THESIS

Assignment for the final dissertation work

The master together with the supervisor draw up the “Assignment for the preparation of the final qualification work” (see Appendix 2). The application and assignment for the final qualifying work must be submitted to the Department of Accounting and Auditing of NRNU MEPhI within ten days after the general organizational meeting of masters entering the State final certification.

The assignment contains a number of starting points for the preparation and writing of the WRC. This is, first of all, a detailed plan and calendar schedule of work on the topic, indicating the order and timing of the implementation of individual stages of work. At the same time, the calendar schedule should take into account the deadlines set in the task for submitting individual chapters and the completed work as a whole to the head. The schedule is approved by the supervisor and he (she) controls the progress of the entire final work.

The head is responsible for the timely execution of the assignment for the preparation of the final qualification work and its implementation. The head of the WRC is obliged to notify the leadership of the graduating department in case the master falls behind the scheduled schedule.

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

1. Development of a work schedule.

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

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

4. Study of selected literature and current practice of accounting, auditing and analysis of economic activity, collection and processing of factual material.

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

6. Writing the text of the final work, the transfer of individual chapters for review by the supervisor.

7. Refinement of individual chapters according to the comments of the supervisor.

8. Completion and registration of the final work, its transfer to an external review.

9. Preparation for the defense of the final work.

The above list shows the enlarged stages of work. The content of some of these stages can subsequently be detailed, and the timing of their implementation specified (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 underlying enterprise). This also applies to the schedule for writing individual parts of the work, which should be clarified after the final version of the graduate work plan is drawn up.

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

When working with a subject-thematic catalog, 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 the chosen one; it is necessary to select literature covering both the general theoretical side of the problem and the current practice of accounting, analysis and audit.

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

A preliminary acquaintance with the selected literature is necessary not only in order to find out how 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 draw up a reasonable initial version of the plan for the final qualification work.

1.3. Drawing up the initial version of the WRC plan

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

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

The final work may consist of an introduction, three to four chapters and a conclusion. Each chapter should have 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 over the content of each chapter and outline in the form of paragraphs the sequence of those issues that will be considered in the chapter. If necessary, subparagraphs can also be highlighted.

The introduction should reveal the main content and purpose of the final work, the theoretical and practical significance of the chosen topic, and show its relevance. At the same time, the tasks that the master sets himself when writing the work should be defined. 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 WRC; shows the importance and importance of the proper organization of its accounting, analysis and audit.

In the first chapter, it is necessary to give a brief description of the economic entity, on the basis of which the work is performed, and give its technical and economic indicators. At the same time, 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 on analysis issues.

The second chapter (accounting and analytical) usually critically outlines the current accounting practice in the relevant area of ​​work of the 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 the needs of management, from the standpoint of providing operational information about the activities of individual units of the economic entity.

This chapter recommends a combination of accounting and analysis. The implementation of the analysis "by deviations" as a logical conclusion of accounting operations contributes to the disclosure of the close relationship between accounting and analysis. In addition, the presentation of the material from an analytical point of view makes it possible to establish the relationship of accounting as an information base for analysis, to consider them as components of a single management system.

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

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

Thus, in a work that analyzes a section (or side) of the economic activity of an economic entity determined by the topic, certain requirements must be met: the analysis should be aimed primarily at identifying an increase in work efficiency.

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

The initial version of the graduate work plan is compiled by the master independently. The supervisor takes part in the discussion of the plan.

actual material

After the initial version of the work plan agreed with the supervisor is drawn up, one should proceed to a detailed study of the selected literature, collection and processing of factual material.

It is advisable to conduct a thorough study of the main literature before the selection of factual material, because. only a deep and comprehensive acquaintance 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.

The collection of factual material is one of the most important stages in the preparation of the final work. The timely and high-quality writing of the final qualifying work largely depends on how correctly and fully the factual material is selected. Therefore, before proceeding with the collection of materials, one should carefully consider what kind of actual material is needed for the work, and draw up, if possible, a special list of necessary materials. Materials should be selected separately for each section of the detailed plan of the final work. This will ensure the completeness of the collected material.

At the same time, special attention should be paid to those data that confirm the correctness of the assessments and criticisms made in the work, and also serve 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 attention in the collection and processing of factual data in the chapter that reveals the issues of organizing accounting and auditing should be directed to identifying shortcomings or positive experience in the relevant area of ​​accounting work. It is necessary to fill in primary documents and accounting registers with indicators of a through example, draw up workflow schemes, describe the organization of primary accounting and the methodology for accounting for transactions, make the necessary extracts from orders and internal regulations on the organization and accounting methodology. Attention should be paid to the extent to which accounting provides the heads of the 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 suitability of the latter for automation, etc. Already in the process of collecting and processing factual material, one should consider the formulation of proposals aimed at improving the organization and methodology of accounting, auditing and economic analysis.

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

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

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

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

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

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

1.6. Writing the text of the final work, transferring 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. Such a sequence of writing a work can sometimes speed up its preparation. However, experience shows that without sufficient familiarization with the theoretical issues of the topic outlined in the first chapter, the depth of the applied part of the final work decreases, the value of generalization and conclusions decreases. Therefore, the work should start from the first chapter.

The presentation of the material in the work should be consistent and logical; all sections are interconnected; special 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 have 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 working detailed plan for each paragraph.

The statement should 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, to summarize the experience of the organization, identify shortcomings in its work and outline ways to further improve the efficiency of work.

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, it is not necessary to give a complete list of normative 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 title of the document is given in the text without indicating the date of adoption and number, and in square brackets after the cited material the source number according to the list of references and the page number from it in the list of references.

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

Of great importance is the saturation of the text of the final work with diagrams, graphs, diagrams. Their application is an indispensable means of formalizing the characteristics of the object and the research process itself. Schemes of technology, accounting and analysis contribute not only to increasing the visibility and persuasiveness of the material, but also to a deeper disclosure of the essence of phenomena. They increase the culture of presentation, allow in a concise form to reflect the completeness of the student's knowledge in the issues under study.

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

The formalization requirements are described in more detail below in the section "General technical requirements for the design of the WRC".

The style and language of the work, 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, PBU, instructions, recommendations, explanations) - in chronological order, and then textbooks and monographs, articles in periodicals - in alphabetical order in 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 the literary sources studied and analyzed during the period of the WRC, which are referenced in the text of the work. The list of used literature should contain at least 50 sources.

The Annexes to the WRC should contain the accounting (financial) statements of the organization, management and accounting data, and other initial data used in writing the work.

The volume of final qualifying work should be within 80 - 100 pages of typewritten text (without attachments).

General technical requirements for the design of the WRC:

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

Pin size:

main text and list of sources - 14 pt.;

title of the Chapter - 14 pt., bold;

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

text in tables 12 pt., interval - 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 are printed from the red line; magnitude paragraph indent 1.25 cm.

Each chapter starts on a new page. Dot at the end of the title of the chapter and paragraphs is not put. Word hyphenation in headings is not allowed. If the heading consists of two sentences, they are separated by a dot.

Quotes must be of the form "Text" (printed quotation marks).

Preparation for the defense of the final qualification work

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

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

After familiarization, the head signs the WRC and prepares a review. The review of the supervisor should reflect the general characteristics of the work done by the student, its advantages and disadvantages, the master's compliance with the deadlines set by the schedule for the implementation of individual sections of the work, as well as the possibility of conferring the qualification (degree) "Master" to the master in the field of study 38.04.01 "Economics" (see .Appendix 6).

The issue of reviewing the WRC is resolved with the head of the department. WQR review is carried out either at the place of work of the graduate (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 WRC (“excellent”, “good”, or “satisfactory”) (see Appendix 5).

After receiving the supervisor’s review and the reviewer’s review, the graduate submits the WQR to the Department of Accounting and Audit of NRNU MEPhI no later than ten days before the start of the state final certification.

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

FRC hardcover

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

· Review of the supervisor;

· External review;

· Report on the check of the WRC for anti-plagiarism;

Scan of the article (if available);

· Certificate of implementation of the WRC results (if available).

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

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

At the meeting of the department before the official defense at the State Examination Commission, the pre-defense of the WRC is held.

At the pre-defense, the master reports to the members of the department the main results of the WRC and his proposals for improving the activities of the economic entity, on the example of which the WRC was prepared (or whose materials were used). Members of the department discuss the work, give recommendations on the report and decide on the admission of the Master's WRC to the defense at the SEC.

Before defending the WRC, the master is recommended to prepare a short presentation (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 its solution, the methods of research and analysis used, conclusions and recommendations.

The graduate should consider in advance detailed answers to the probable questions of the SEC members on the content of the WRC.

Thus, the following conditions serve as admission to the defense of the WRC:

1. Delivery within the specified time to the department of the completed WRC with a full set of documents (see above);

3. Approval of the WRC by the head of the department.

4. The decision of the department on the admission of the student to the defense of the VKR in the State Examination Commission.

Approximate topics of final qualification 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 business conditions.

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

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

4. Objects of accounting, their assessment in the current accounting and their reflection in the reporting.

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

6. Accounts of accounting and their role in the formation of reporting indicators on the example of an organization.

7. Principles of accounting and their reflection in accounting policy.

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

9. Current state and development of accounting forms.

10. Accounting policy - the basis of the organization of the organization's accounting.

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 audit of income and expenses of the organization for ordinary activities.

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

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

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

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

24.Accounting and audit of the financial results of the organization and the procedure for their use.

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

26. Calculation in the management accounting system.

27. Custom method of cost accounting and calculation of production costs.

28. Normative method of cost accounting: essence, possibilities, scope.

29. Perepredelny method of cost accounting and calculation: essence, possibilities, scope.

30. Process method of cost accounting and calculation: essence, possibilities, scope.

31. Making managerial decisions based on accounting information.

32. Organizational aspects of the relationship of financial and management accounting.

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

34. Internal reporting and performance evaluation 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 the economic analysis of the 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 the 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 evaluation of the use of own and borrowed capital.

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

45. Analysis of the formation and use of profits of the organization.

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

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

48. Analysis and evaluation of real