Кафедра "Облік і фінанси"

Постійне посилання колекціїhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/1125

Офіційний сайт кафедри http://web.kpi.kharkov.ua/acctfin/main

Кафедра "Облік і фінанси" створена в 2021 році на основі кафедр "Бізнес-аналітика, облік і готельно-ресторанна справа" та "Міжнародний бізнес і фінанси" (НАКАЗ 552 ОД від 26.11.2021 року).

Кафедра "Бізнес-аналітика, облік і готельно-ресторанна справа" носила цю назву від червня 2021 року, попередня назва – "Економічний аналіз та облік". Кафедра "Міжнародний бізнес та фінанси заснована в 1996 році.

Кафедра входить до складу Навчально-наукового інституту економіки, менеджменту і міжнародного бізнесу Національного технічного університету "Харківський політехнічний інститут".

У складі науково-педагогічного колективу кафедри працюють: 5 докторів економічних наук, 17 кандидатів наук: 15 –економічних, 2 – технічних; 4 співробітника мають звання професора, 11 – доцента.

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Methodological instructions for the performance of control works in the academic discipline "Financial security and financial risks"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The purpose of studying the discipline is the formation of a knowledge system on the issues of ensuring financial security and financial risks as a component of economic and national security, as well as those functional elements that directly affect the level of development of the state's economic system in the conditions of global transformations. As a result of studying the discipline "Financial security and financial risks," students should not only master the basics of the theory of economic and financial security and financial risks but also learn to evaluate the economic processes taking place in society objectively, navigate in the information space, thoroughly analyze and understand the problems and trends in the development of the country's financial system.
Methodological materials before the execution of control works on the educational discipline "Code of Professional Ethics for Accountants and Auditors"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The course 'Code of Professional Ethics for Accountants and Auditors' aims to develop a deep understanding of the ethical principles and standards governing accountants' and auditors' professional activities. Professional ethics is the foundation of trust between professionals, clients, society, and regulators, and compliance with ethical standards is an essential aspect of every professional's work. This course covers the basic concepts of professional ethics and the current challenges faced by accountants and auditors in today's economy. The main emphasis is placed on the importance of adherence to the International Federation of Accountants (IFAC) Code of Ethics and local ethical standards.
Lecture notes for the course "Social and labour relations in the organisation of accounting activities"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Lecture notes for the course includes the main issues related to the theory of social and labour relations from the point of view of organising accounting activities. The course is an elective course in the humanitarian and socio-economic training block taught to bachelors in their fourth year. It is intended to develop students' theoretical knowledge of the content of social and labour relations, the regulatory framework of social and labour relations in Ukraine, the principles on which social and labour relations are based, the structure and indicators of labour resources assessment.
Lecture notes of the discipline "Code of professional ethics of accountants and auditors"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
The text of the lectures includes the main issues related to the theory of the code of professional ethics of accountants and auditors, from the point of view of organizing their activities according to Ukrainian and international standards. The academic discipline is an optional discipline in the block of humanitarian and socio-economic training taught to bachelors in the fourth year. It is intended for the formation of students' theoretical knowledge about the content of standards, in particular the code of professional ethics of accountants and auditors, the regulatory and legal basis of accounting and taxation in Ukraine, the principles on which legal relations are based, the structure and indicators of the assessment of accounting activity.
Methodological instructions to perform practical works on discipline "Code of Professional Ethics for Accountants and Auditors"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Today, one of the critical issues is professional ethics, which is an integral part of the development of society. Any profession and specialty requires specific ethical standards of behavior. Every person engaged in one activity, to one degree or another, is interested in society's trust in the results of their activities and the high quality of the services provided, and accordingly, a high assessment of the results of their activities by society. - Form a holistic system of knowledge among students regarding professional values and requirements of accountants' professional ethics and practical application in the interests of society and the profession.
Methodical instructions for practical classes from the discipline "Compliance management in the financial and credit sphere"
(National Technical University "Kharkiv Polytechnic Institute", 2024) Yurieva, I. A.
Compliance is one of the necessary conditions for the implementation of strategic decisions to ensure business continuity from the point of view of fulfilling previously accepted obligations. The purpose of studying the discipline is the analysis and systematization of general approaches to the organization of compliance management in financial and credit institutions in order to reveal the optimal strategies, methodologies and tools necessary to ensure a high level of compliance with legislation, regulatory requirements and ethical standards in the activities of enterprises. Every organization, being an integral part of society, is responsible for observing the rules of behavior formed in society. As a result, the number of managers who are aware of the need to implement a comprehensive approach to monitoring and assessing the compliance of implemented strategies in accordance with existing norms and standards is increasing. The definition of compliance management is drawn up as an integral element of the company's management system, which provides sufficient confidence in the absence of violations of requirements and allows to prevent prosecution. In addition, the research aims to consider the specifics of the development of compliance in modern Ukrainian business as an additional guarantee against corruption. Based on the results of the identification and analysis of key compliance risks, practical recommendations were formulated for the implementation of compliance management functions in financial and credit institutions, which provide for the consistent implementation of actions to prevent and detect violations of legal and ethical norms and respond to their consequences. It is compliance management that can be generally characterized as an internal corporate system that ensures compliance of the enterprise's activities with the parameters of the institutional space within which it functions; legal norms, standards, instructions and codes of conduct, contractual obligations, moral and ethical norms, failure to comply with which may cause financial and reputational losses.
Comptabilité et audit
(2020) Yurieva, I. A.
La mission d’audit comptable et financier pour réussir, doit respecter une démarche scientifique prenant souvent la forme d’un découpage en cycle : cycle ventes-clients, cycle achats-fournisseurs, cycle charges de personnel, cycle investissement, etc. L'objectif de la discipline est la formation de connaissances théoriques, de compétences et d'habitudes pratiques dans le domaine de comptabilité et audit , des formes, des méthodes et des mécanismes de mise en oeuvre des relations comptabilité et audit.
Comptabilité et audit
(2020) Yurieva, I. A.
Depuis les années 1980, les professionnels de la comptabilité et les enseignans ont souligné le besoin de changements majeurs dans la formation des expers-comptables r. Les travatx entrepris par I'American Accounting Association (Bedford, 1986), l'Accounting Education Change Commission (AECC, 1990), les grands cabinets d'experts-comptables (Anhur Andersen & Co. a aL, 1989) et certains ordres professionnels et universités, notarnment au Québec (OCAQ, 1995), en font foi. Dans un environnement en perpétuel changement, la formation des comptables doit passer dune approche centrée sur I'accumulation des connaissances à une approche favorisant le développement des capacités professionnelles et des capacités d'auto-apprentissage (IFAC, 1994).
Comptabilité et audit
(2020) Yurieva, I. A.
Comptabilité et audit
(2020) Yurieva, I. A.
L'objectif de l'enseignement de la discipline "Comptabilité et audit" est la maîtrise. les étudiants qui acquièrent des connaissances théoriques de base, des habitudes pratiques bilan basé sur les données du chiffre d'affaires et avis d'audit entreprises. Les principales tâches de l'étude de la discipline "Comptabilité et audit". - apprendre les bases de la comptabilité à entreprises ; - l'étude et l'assimilation des principaux actes législatifs, règlements et normes. des documents d'orientation sur la comptabilité et l'audit ; - l'acquisition d'habitudes pratiques de préparation des bilans, Méthode de double entrée et attribution des principaux formulaires de déclaration ; - l'adoption des fondements théoriques du fonctionnement de l'audit comme partie intégrante du processus d'audit pour un système de contrôle financier indépendant en économie de marché. Les étudiants doivent : Connaître : les actes législatifs de base en matière de comptabilité et d'audit, les principes fondamentaux des flux de documents, les méthodes comptables, les principales opérations commerciales dans l'entreprise. être capable de : utiliser le plan comptable de la comptabilité, préparer le bilan et examiner les états financiers sous l'angle d'un auditeur. L'étude de cette discipline implique des de cours et l'exécution indépendante de tâches pratiques, la rédaction d'essais sur des sujets pertinents. Pour réussir à maîtriser les connaissances théoriques, il faut insister. du travail créatif indépendant des étudiants, pourquoi la proposition notes de lecture.