Monday, 19 April 2021 21:45

Finance, Taxation and Credit

 

Finance, Taxation and Credit

 

Faculty 

FEU

Specialty 

1-25 80 03 «Finance, Taxation and Credit»
Language of study  English
Mode of study  Full-time
Term of study  1 year
Entrance exams for foreign citizens 

Curriculum

(with an indication of the main disciplines studied)

 
Names of master’s degree students’ activities, cycles of  disciplines, disciplines Number of credits

 

 

  • • Microeconomic Analysis and Policy

The course is aimed at developing in-depth and additional knowledge in the field of modern microeconomic analysis, as well as at developing skills for solving practical problems that are associated with such courses as "Macroeconomics", "Economics of Enterprise Management" and "National Economy".

The course "Microeconomic Analysis and Policy" is a discipline for master's degree students of economic specialties of higher educational institutions. The course program allows you to improve your professional skills competence is a tool for conducting further economic research.

The main objectives of the course: students ' mastery of modern means of microeconomic analysis for conducting scientific research in the field of economics; acquisition of skills for solving practical problems using microeconomic analysis tools; the use of microeconomic analysis for the assessment of macroeconomic policy.
 
  • • Macroeconomic Analysis and Policy

The discipline "Macroeconomic analysis and policy" serves as the basis for the

study of the discipline "Econometrics (advanced level)"

Goals and objectives of the discipline: to deepen the understanding of undergraduates about the most important mechanisms of the functioning of the national economy; to teach future specialists to make effective management decisions taking into account the macroeconomic policy implemented in the country.

Objectives of the study of the discipline: understanding the peculiarities of the functioning of the national economy; identification of economic instruments of influence on the main macroeconomic mechanisms, systems and parameters of others; mastering the tools for analyzing the consequences of macroeconomic regulation in a closed and open economy
3
 
  • • Modern Concepts of Finance and Credit

The discipline "Modern concepts of finance and credit" allows you to provide an in-depth understanding of interrelated disciplines through an in-depth study of the conceptual apparatus.

The purpose of the discipline: the formation of undergraduates ' understanding of the essence and content, possession of the conceptual apparatus in the field of modern functioning of finance and credit.

Achieving this goal involves solving the following tasks in the course of studying the discipline: studying the theoretical foundations of the concepts of finance and credit; getting acquainted with the most important modern concepts finance, the study of their essence, the possibilities of practical application; formation of practical skills for solving typical tasks of financial management.
3
 
  • • Network Technologies in Financial and Banking Activities

The discipline "Network technologies in financial and banking activities" provides a future specialist with a wide range of knowledge and skills in the field of computer information technologies, which will allow them to effectively use their knowledge in practical work in the future. The acquired knowledge and skills will also be in demand when studying special disciplines of economic orientation and will become a tool for the competent execution and design of abstracts, term papers and theses.

Study of the discipline "Network technologies in financial and banking activities". It provides the economist with a wide range of knowledge and practical skills in the application of network and cloud technologies that are in demand in professional activities. The subject of the discipline is network technologies as tools for solving problems in financial and banking activities. The purpose of teaching the discipline: the formation of the necessary amount of theoretical knowledge on network and cloud technologies and services; the development of practical skills for their use in commercial activities.

Course objectives: introduction to the basic concepts and terminology of networks; introduction to the cloud computing infrastructure; acquisition of skills in the use of network and cloud technologies and services in commercial activities
3
 
  • • Innovative Processes in Financial Education

In the course of studying the discipline, undergraduates should develop skills in using the main categories of innovative development, master the main methods of teaching financial literacy in their professional activities, with the possibility of translating these skills to different groups. Using the knowledge gained in the field of research, as well as managing these processes in the context of sustainable development.

The purpose of studying the discipline is to contribute to the formation of the master's students' conceptual apparatus in the field of innovative development and financial literacy.

The main objectives of the study of the discipline: the study of legislation, normative legal acts regulating innovative activities in various sectors of socio-economic development of the Republic Belarus; analysis and management of financial innovations; mastering the methods and techniques of professional skills and teaching financial literacy to various groups of stakeholders; using methods and tools for evaluating the effectiveness of financial decisions.
3
 
  • • International Standards of Financial Reports (Higher Level)

The course "International Financial Reporting Standards" is based on the knowledge gained in the following subjects: "Money, credit, banks", "Money circulation and credit", "Finance of organizations", "Management accounting".

Objectives and objectives of the discipline: to provide a set of theoretical knowledge about the essence and basics of reporting on the basis of international standards; to consider the principles of reporting in accordance with international standards; preparation of accounting policies in accordance with IFRS; to form a complete system of students ' knowledge about preparation of accounting policies in accordance with IFRS.

The objective of the course is to form students ' knowledge of the principles of reporting in accordance with international standards; preparation of accounting policies in accordance with IFRS; to bring domestic reporting in a format that complies with IFRS. As a result of studying the discipline, students should be able to draw up various types of transformation tables, balance sheets, profit and loss statements, and draw up the accounting policy of the enterprise in accordance with IFRS.
3
 
  • • Financial Management (Advanced)

This discipline occupies a significant place in the training of a specialist in the field of management among the disciplines of the specialty; it is associated with the following academic disciplines: "Macroeconomic analysis and policy", "Modern tax policy and tax practice", "Microeconomic analysis and policy".

The main purpose of the course "Financial Management (advanced level)" is an in-depth study of the theoretical and methodological foundations of financial management, as well as the skills necessary in practice. This course is required for formation of a complete system of knowledge about financial management; disclosure of the interrelationships of all concepts, their internal logic and the economic model of the functioning of financial relations.

The discipline "Financial management" is aimed at solving the following tasks: the study of modern concepts of financial management and aspects of the work of a financial manager; the study of the specifics of the work of a financial manager, the features of building financial management structures; study of modern theories and concepts of financial management; deepening knowledge about risks in the organization's activities: their identification, assessment and management; improving skills and knowledge in managing the current assets of the organization; studying the features of optimizing the structure of the financial resources of the enterprise, capital management, non-current and current assets, cash flows of the organization; research of modern methods of financing the organization's activities.
3
 
  • • Organization of the Credit Process

The course "Organization of the credit process" refers to the basic disciplines of the specialty. On the basis of the course "Organization of the credit process", the master will be able to assess the past and current financial situation, as well as the results of the financial and economic activities of the economic entity on the basis of which the decision on lending is made.

The course "Organization of the credit process" is the basis for further study of other disciplines: "Strategic management", "Control and audit", " Complex economic analysis of economic activity», "Audit", "Financial analysis", etc. The curriculum of the course "Organization of the credit process" corresponds to the didactic units State educational standard of Master's degree training. Bank lending is a complex process that requires a high-quality approach to its organization in every commercial bank.

The objectives of the course "Organization of the credit process" are to obtain theoretical and applied professional knowledge, as well as the skills of masters in the field of organization of lending in second-level banks, evaluation the creditworthiness of bank borrowers, the organization and implementation of the bank's credit activities. Special emphasis is placed on the acquisition of skills of independent initiative and creative use of theoretical knowledge in practical activities in the conditions of the "new" economy. The training course "Organization of the credit process" is aimed at solving the following tasks:

- acquisition by students of modern ideas about bank credit and the bank's credit policy, knowledge about the methods of assessing the creditworthiness of bank borrowers and the procedure for issuing loans for various client groups;

- formation of skills for the organization of the lending process in a commercial bank;

- development of skills that provide an opportunity to solve the problems of commercial banks ' lending activities and develop ways to improve their efficiency.

6
 
  • • Modern Tax Policy and Tax Practice

The academic discipline "Modern tax policy and tax practice" is one of the applied disciplines that form future specialists in the field of finance, taxation, banking, and organization economists. The basic disciplines for studying the academic discipline "Modern tax policy and tax practice" are: "Macroeconomics", "Microeconomics", "State Budget", "Finance", "Money circulation and credit", "Taxes and Taxation", etc.

Objectives of the discipline " Modern tax policy and practice preparation of undergraduates for the analysis and evaluation of the most important areas of the state's tax policy; formation of a holistic view of the tax mechanisms for the implementation of the state's economic and social policy through effective management of cash flows through tax policy.

The objectives of the discipline are: to study the problem of effective construction of the tax system on the basis of objective theoretical positions; study and analysis of tax systems in market and transition economies economy; assessment of the current state of the tax system and the problems taxation in the Republic of Belarus; the study of calculus and taxes, operating in Belarus and abroad; the analysis of specificity formation of objects of taxation, tax benefits in individual industries and the economy as a whole; evaluation of the system of forming the use and prospects of development of target budgetary and extra-budgetary funds; the formation of the system of management of tax system and processes of taxation at the state level; evaluation opportunities and necessity of tax reforms at different stages of the national economy development.
3
 
  • • Tax Risks: Assessment and Management
The academic discipline "Tax risks: assessment and management" is one of the applied disciplines that form future specialists in the field of finance, taxation, banking, and organization economists. The basic disciplines for studying the academic discipline are: "Macroeconomics", "Microeconomics", "State Budget", "Finance", "Money circulation and credit", "Modern tax policy and tax practice", "Taxes and Taxation", etc. The purpose of studying the discipline "Tax risks: assessment and management" is obtaining skills to identify current problems in identifying risks in the organization's activities, the ability to assess and manage tax risks. Tasks of studying the discipline: identification of the organization's tax risks; expansion and deepening of knowledge in the field of possible tax risks in the organization and their consequences; formation of own scientific views on certain issues of tax risks in the organization's activities
3
 
  • • Commercial and Financial Settlement Methods

The academic discipline "Methods of commercial and financial calculations" is one of the applied disciplines that form future specialists in the field of finance, taxation, banking, and economists of organizations. The basic disciplines for studying the academic discipline are: "Macroeconomics", "Microeconomics", "State Budget", "Finance", "Money circulation and credit", "Modern tax policy and tax practice", "Taxes and Taxation", etc.

The purpose of teaching the discipline is to familiarize students with the basics financial mathematics, as well as teach how to make complex financial and economic calculations and apply basic methods of analysis and capital management in market relations. Within the framework of this goal, the objectives of the discipline are as follows: the formation of skills for conducting financial and economic calculations; formation of skills to apply financial and economic calculations in solving various economic problems that arise in a market economy.
3
 
  • • Assessment in Insurance Organizations

The discipline "Assessment in insurance organizations" (advanced level) refers to the disciplines of special training. To master this discipline, students must master the sections of the disciplines: "Statistics", "Economic Theory", "Enterprise Economics", "Theory of Economic Analysis", "Finance", "Insurance", "Insurance in foreign trade". The academic discipline "Assessment in insurance organizations" is a systematic presentation of the theoretical, methodological, organizational and practical foundations of property and risk assessment in the following cases: mandatory and voluntary insurance insurance organizations of the Republic of Belarus on the stage of signing contracts insurance and insurance cases, aimed at formation of analytical and creative thinking skills use analytical tools in the practical work for an objective assessment of the actual value of the object taken at insurance and exposed to insurance cases. It is the scientific basis for the development of optimal economic and financial efficiency. policies of insurers and policyholders, the basis for making strategic and tactical management decisions and assessing the impact of decisions made on the management of insurance risks and the final results of work. The purpose of teaching the discipline "Assessment in insurance organizations" is an in-depth study of the procedure for assessing the property accepted for insurance, risks, acquisition of skills for determining it based on a comprehensive analysis; development of analytical thinking among students; use of the results of the assessment of insurance objects in the educational process. The process of substantiating the development strategy of insurance organizations and organizations-policyholders. The tasks that face the study of the academic discipline: - to master the skills of evaluating objects for different types of insurance and its use in concluding insurance contracts; - to acquire the skills and skills of using analytical tools for an objective assessment of property and risks; - master domestic and foreign methods of analyzing the most important valuation indicators for insurance purposes; - be able to justify the optimal management decisions in the insurance organization.

3
 
  • • Banking Supervision and Audit

The content of the academic discipline is coordinated with such academic disciplines as" Accounting in banks"; "Organization of banks 'activities". "Analysis of banking activities" and other disciplines. In a market economy, the requirements for professional knowledge of banking sector employees are constantly increasing. The most important task of the higher school is to solve the problem of training such specialists, in particular for the banking system. Discipline " Banking supervision and audit” in the system of other special economic sciences, the most in-depth studies of individual issues of audit theory, in connection with the practical knowledge acquired in the study of other disciplines in banking. Topics include overview theoretical and practical material. The study of the academic discipline "Banking supervision and audit" is provided for by the educational standards of higher education in all economic specialties and is included in the cycle of general professional disciplines. The main purpose of its study is to form the knowledge of future specialists on the organization, methodology and methods of audit work.

The ability to use the auditor's report to make informed management decisions in banking and production activities. The main objectives of the study of the discipline "Banking supervision and audit" are: the formation of knowledge about the nature of the audit, the objects and methods of its implementation; the study of the theoretical foundations of the audit standards; preparation and presentation of reports that meet the requirements of external and internal users

3

The main competencies that

the graduate will acquire

  • • Be able to apply the methods of scientific knowledge (analysis, comparison, systematization, abstraction, modeling, data validation, decision-making, etc.) in independent research activities, generate and implement innovative ideas.
    • Independently study new methods of economic design, research, and production organization.
    • Take the initiative, including in risk situations, to resolve problematic situations on the basis of an innovative approach.
    • To use fundamental economic knowledge in professional activities.
    • Be able to carry out pedagogical activities in educational institutions, master and implement effective educational and information and communication technologies, pedagogical innovations.
 

Options to continue education

(postgraduate specialties)

  • 00.10 Finance, money circulation and credit;
  • 00.01 Economic theory;
  • 00.05 Economics and Management of the national economy (by industry and field of activity, including: economics, organization and management of enterprises, industries, complexes; innovation management; 6 regional economy; logistics; labor economics; population economics and demography; economics environmental management; business economics; marketing; management; pricing; economic security; standardization and management quality of products; land management; recreation and tourism);
  • 00.12 Accounting, statistics
  • 00.13 Mathematical and instrumental methods of economics;
  • 08.00.14 World Economy.
Graduate certificate MASTER’S DEGREE DIPLOMA

 

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