In section the purposes and tasks, thematic plan and methodical materials description are presented

“Finance, monetary circulation and credit”
in economic systems

The discipline “Finance, monetary circulation and credit” is focused on studying by students
the theoretical bases of finance, monetary circulation and credit.
Includes consideration and the analysis of a condition of a problem and statement of research tasks of the financial analysis,
genesis and theoretical bases of the cognitive modeling technology
in the system analysis, computer science (informatics), psychology and economy,
international financial reporting standards on the way to unification of forms of financial and accounting reports,
cognitive modeling technology as device of the financial analysis of the organizational structure,
features of procedure of the financial analysis of an economic entity,
and also specifics of research of the organizational structure by means of the cognitive modeling technology.

The discipline has a practical focus on formation of abilities of calculation of parameters of cognitive models
for the vertical, horizontal and trend financial analysis of the enterprise and (credit) organization.

Working program of the discipline “Finance, monetary circulation and credit”
is developed according to the existing educational standards
also provides training of certified specialists in the directions
060400 – “Finance and credit”, 060500 – “The accounting, analysis and audit” and 060600 – “World economics”.

The discipline “Finance, monetary circulation and credit” is the base for studying of the subsequent disciplines:
“Theory of finance”, “Financial system”, “Management of finance”, “Financial markets and institutes”,
“Tax system”, “Customs system”, “Finance of the commercial organizations”,
“The public and municipal finance”, “Finance of insurance companies”, “Finance of households”,
“The international finance”, “The national financial systems” and “The international financial systems”.

 

Purposes and tasks of discipline:

1. Studying of basic provisions of the theory of finance, monetary circulation and credit.

2. Studying and analysis of a condition of a problem and statement of research tasks of the financial analysis.

3. Studying of genesis and theoretical bases of the cognitive modeling technology
in the system analysis, computer science (informatics), psychology and economics.

4. Studying of The international financial reporting standards.

5. Studying of the cognitive modeling technology as device of the financial analysis of the organizational structure.

6. Formation of abilities to carry out of the procedures of the vertical, horizontal and trend
financial analysis of an economic entity.

7. Formation of skills of research of organizational structure by means of the cognitive modeling technology.

8. Studying of the receptions ensuring effective functioning with the interface and formation of practical skills
of a configurating of an automation means of the financial analysis, and also use of standard applications.

9. Studying of features of application of an automation means for the financial analysis and audit of (credit) organization.

 

According to requirements to the level of development of discipline students have to:

1. To know the basic concepts of the theory of finance, monetary circulation and credit.

2. To be able to carry out the analysis of a condition of (credit) organization and to provide statement of research tasks.

3. To be able to use of the cognitive modeling technology
for the financial analysis of the (credit) organization in economics.

4. To have an idea about genesis and theoretical bases of the cognitive modeling technology
in the system analysis, computer science (informatics), psychology and economics.

5. To know the features of The international financial reporting standards.

6. To know the cognitive modeling technology as the device of the financial analysis of the organizational structure.

7. To have an idea of performance of procedure of the vertical, horizontal and trend
financial analysis of an economic entity.

8. To know purpose of the interface and procedure of configurating of an automation means of the financial analysis.

9. To study the software of the PC: automation means of the vertical, horizontal and trend
financial analysis of the (credit) organization.

 

The table of contents of the working program of the discipline “Finance, monetary circulation and credit”

The list of units of discipline

Unit 1. The analysis of a condition of a problem and statement of research tasks of the financial analysis

Theme 1. Expediency of development of technologies of the financial analysis

Standard references: accounting policy, model of accounting, rules of accounting,
regulated and working book of accounts,
The international financial reporting standards and professional participant.
The list of definitions: automation, analytical accounting, accounting balance sheet, gross revenue,
vertical integration, horizontal integration, globalization, data, knowledge and knowledge process,
integrationing, information, inflation, computer program, cognitive model, tax,
organizational structure, profit and loss report, book of accounts, duty, enterprise, profit and loss,
synthetic accounting, system, technology of production of goods,
cognitive modeling technology, the trend analysis, the net discounted income,
electronic PC, electronic library and economic system.
List of reductions and symbols.
Globalization, scientific-technical and social-economic formations of society
(scientific-technical progress, global economic integration,
internationalization of information environments, financial integration, budgetary federalism and Bologna process).
Types of support of the financial analysis: information-auditorial, organizational, technological,
scientific, technical, hardware, program, methodical, personnel, economic, legal and other.
Modern situation in economic system of a certain country
and in the local, regional and world financial markets.
Theoretical-methodological basis of the financial analysis of the (credit) organization.

 

Theme 2. Specifics of the offered approach and statement of a complex of research tasks of the financial analysis

Features of the device of the cognitive modeling technology and parametrical cognitive models block
for the vertical, horizontal and trend financial analysis of the organizational structure
based on the data of primary registers of accounting and financial documents.

 

Theme 3. Stages of carrying out of research in technics and economics

The analysis of the present (modern) stage of development of local computer networks,
information and communicational technologies
for direct application in economic system for the purpose of the financial analysis of economy entities.
The most essential contradictions: globalization of economic system of the country
and transnationalization of organizations, global economic integration
and activity diversification of vertically and horizontally integrated enterprises,
essential deficiency of approaches, methods and technologies for realization of the automated financial analysis
of results of financial and economic activity of the modern enterprises and organizations,
information products allow to get the differentiated access
to information resources and to render information services on their basis,
standard-legal basis of state regulation of activity of economy entities in the financial markets
is significantly difficult at the federal, regional and local levels,
information basis of the financial analysis is formed on the basis of primary registers
of the accounting, financial analysis and audit,
there is a need and prerequisites for development of software
for the purpose of automation of tasks of the financial analysis and accounting.

 

Unit 2. Genesis and theoretical bases of the cognitive modeling technology
in the system analysis, computer science (informatics), psychology and economics

Theme 4. Emergence of cognitive approach, basis of the system and financial analysis of the difficult objects of research

Classification of levels of consideration of “difficult” object, process or phenomenon
in the static or dynamic environment of its functioning
(macro – gravitational, geo-political, publical and social
and micro – biological, chemical, physical, genetical, molecular and nuclear).
Sequence of stages of the information processing expressed in the form of data
in the system and financial analysis of the difficult objects, processes and phenomena.
System and information approaches in technics and economics:
concept, representation and classification of systems and objects of research
(analytical way, tabular way and graphic way),
structural decomposition of object, process and phenomenon,
properties of system, allocation of flows of information
(entrance flow of information, intrasystem flows of information,
output flow of information and intersystem flows of information),
transformation of information in the information exchange process.
Cognitive approach in the information-educational environment, psychology, modern computer science (informatics) and economics:
main directions of research of information processing when training,
main directions of research of intelligence and structure of a psychological portrait
of the cognitive model of subject (Holodnaya M.A. and Vetrov A.N.),
genesis of the cognitive modeling technology for the system analysis of the information-educational environment
and cognitive computer science (informatics) as modern scientific direction in the field of the theory of information,
ways of research of object, process or phenomenon,
main directions of perception, processing and understanding of information,
and also structure of cognitive model of subject of training (Vetrov A.N.),
main directions of visual representation, processing and submission of information,
and also structure of cognitive model of training means (Vetrov A.N.),
genesis of the cognitive modeling technology for the financial analysis as modern scientific direction.
Fundamental bases of the cognitive modeling technology for the financial analysis
of enterprise and (credit) organization: system approach (theory of automatic control),
social-economic approach (management in social systems),
information approach (theoretical fundamentals of computer science (informatics)),
financial-economic approach (the financial analysis), financial-analytical approach (accounting and statistics),
analytical approach (theoretical economic cybernetics, mathematical and tool methods of economics)
and cybernetical approach (practical economic cybernetics, mathematical and tool methods of economics).

 

Theme 5. Features of the analysis of the object of research in the environment of functioning

Kinds of objects of research (technical, social, economic, political, legal,
medical, biological, mixed or hybrid and other).
Main types of environments of functioning in the analysis of behavior of difficult objects
(linear and nonlinear, determined and stochastical, local and distributed).
Dynamics of functioning of a certain object, process, phenomenon
(real modeling – direct supervision,
supervision by means of use of means, empirical-statistical modeling
and imitating modeling – simple imitating modeling,
analytical imitating modeling and analytical-numerical modeling).
Object in the environment of functioning at real modeling and imitating modeling.
Classification of objects of research
(static, quasidynamic, dynamic, linear, nonlinear, simple and difficult).
Principle of superposition and linearity.

 

Theme 6. System of the analysis and control (management) of object, process or phenomenon

Kinds of control systems of objects, processes and phenomena
(system of the analysis and data processing, system of automatic control,
system of forecasting and adoption of economic decisions).
Classification of control systems of objects, processes and phenomena
(linear – a linear condition and linear influences, nonlinear – a nonlinear condition and nonlinear influences,
centralized – a centrally measured condition and centralized influences,
decentralized – a decentrally measured condition and decentralized influences,
autonomous – an independently measured condition and autonomous influences,
local – a locally measured condition and local influences,
affine – a linear and nonlinear condition and sometimes degenerate control (management),
distributed – a distributed measured condition and distributed influences,
supervisory – a mixed measured condition and mixed influences).
Structural decomposition of systems (economic system, technical system, biological system and other).
Command-administrative economy (system of economic relations)
and market economics (system of economic relations).

 

Theme 7. Concept of cognitive model as information basis of the system and financial analysis

Genesis and concept of (cognitive) model.
Ways of representation of structure of cognitive model and difficult problem environments:
formal classical of the 0
th generation (logical and productional models),
informal classical of the 0
th generation (semantic network, frame network and ontology),
formal new of the 0
th generation (calculation of the theory of sets and corteges on domains
and innovative calculation of the theory of sets and counts),
not formal new of the 0
th generation (multilevel block diagram
and multilevel enclosed pyramids combining theories of counts and the theory of sets),
flat of the 1
st generation (cognitive disk and cognitive circle),
volume of the 1
st generation (cognitive cylinder, cognitive cone and cognitive sphere),
flat and volume of the 2
nd generation (one-, two-, three-, four-, five- and more
cognitive disk, cognitive circle, cognitive cylinder, cognitive cone and cognitive sphere),
hybrid of the 3
rd generation (combination of the existing cognitive models).
Kinds of cognitive models: for the system analysis of the information-educational environments
and for the vertical, horizontal and trend financial analysis of the (credit) organization.
The generalized structure of cognitive model for the system analysis of the information-educational environment
and for the vertical, horizontal and trend financial analysis of the enterprise and (credit) organization.

 

Theme 8. Financial statements as information basis of the analysis

Concept, properties (usefulness and reliability),
requirements to quality (relevance, timeliness, importance, value, reliability,
truthfulness, prevalence, contents and form, clearness, comparability, verifiability and neutrality),
principles of inclusion of data in the reporting (principles of inclusion of information – double record,
economic unit, frequency, functionality and monetary unit
and principles of restriction of inclusion of information – expenses and benefits,
care, confidentiality, method and compliance),
elements and forms of financial statements (balance sheet as form
1,
explanatory note to balance sheet,
profit and loss report as form №2, explanatory note to profit and loss report,
report about change of capital as form №3, explanatory note to report about change of capital,
report about cash flow on accounts as form №4, explanatory note to report about movement of means,
appendix to balance sheet as form №5,
report about target use of received means as form
6,
audit report about results of activity of organization).

 

Unit 3. The international financial reporting standards
on the way to unification of forms of financial and accounting reports

Subject 9. Structure and dynamics of functioning of the financial market

Classification of subjects and structure of the financial market (foreign exchange market, market of gold and stock market).
Structure of stock market (market of loan capital, market of bank loans and securities market).
Structure of securities market (market of share securities,
market of debt securities and market of derivative securities).
Classification of securities market: by the nature of financial instruments (primary and secondary),
on terms of operations (spot and urgent), on the organization of auction (exchange and off-exchange),
on participants (investor, intermediary and issuer).
Schemes of financial mediation at the basis of the mechanism of functioning of the financial market.
Proficit unit (creditor or investor) as seller provides temporarily available funds
to the direct intermediary or financial institution (professional participant)
and proficit unit (creditor or investor) as buyer receives obligations of return
from the direct intermediary or financial institution (professional participant),
and deficit unit (borrower or issuer) as buyer receives temporarily available funds
from the direct intermediary or financial institution (professional participant)
and deficit unit (borrower or issuer) as seller issues obligations of return
to the direct intermediary or financial institution (professional participant).
Classification of specialization of institutional professional participants of the market
(broker and dealer activity, management of assets, organizer of trade,
clearing activity, depository activity and registrar).
Structure of qualification tests of professional participants of the market.

 

Theme 10. The global purposes of standardization and harmonization of the accounting within a problem of unification of the reporting

The global purposes of standardization and unification (harmonization) of accounting.
The international financial institutional subjects:
“Committee on The international financial reporting standards (CIFRS)” (USA),
“The international organization of professional auditors and accountants”
(and its territorial offices in USA, Japan, Europe, Africa, Australia and Oceania),
“The international federation of accountants"
(and its regional offices in the countries of The Pacific region, Africa, Europe, America, Japan and RF),
“Organization of the international economic cooperation and development” (UN),
“The government commission on securities market, exchanges and banks” (USA),
“The World bank”, “Regional bank of reconstruction and development”
(Africa, Asia, America, Central and Eastern Europe, Australia and Oceania, RF),
“Basel committee on standardization and management of activity of credit institutions”,
“Committee on ensuring financial stability in the country, regions and areas”,
“The international organization of the commissions on securities and markets” (IOSCO),
“The international organization of the supreme control and auditing bodies” (INTOSAI)
and “Commission of the international organizations for trade and development” (UNCTAD).

 

Theme 11. Institutional subjects of the regulating creation, distribution and use of the international standards

Structure and tasks of the institutional subjects regulating
of the international standards of accounting and the financial analysis on an example
of “Committee on The international financial reporting standards”
(The board and The board of trustees council of “Committee on The international financial reporting standards”,
“Consulting council for The international financial reporting standards”
and “Committee on interpretations of The international financial reporting standards”).

 

Theme 12. Principles of creation, distribution and use of international standards of financial and accounting reports

General principles of creation, distribution and use
of international standards of financial and accounting reports
(fundamental principles of preparation of financial statements on The international financial reporting standards,
qualitative characteristics and properties of the financial information expressed in data,
restrictions of relevance and reliability of information in financial statements).
Concept and classification of the fundamental principles of preparation of financial statements
on The international financial reporting standards: method of charge and continuity of activity.
Concept and classification of qualitative characteristics and properties of the financial information expressed in data:
clearness, relevance and importance, reliability and corrective,
neutrality, discretion, completeness of the description, comparability and parity.
Concept and classification of restrictions of relevance and reliability of information of financial statements:
timeliness, ratio between benefits and expenses,
ratio between qualitative and quantitative characteristics.

 

Theme 13. Main methods of transformation of financial statements

Concept and classification of the main methods of creation (transformation) of financial statements
on The international financial reporting standards:
method (process) of conversion (parallel or double accounting)
and method (process) of transformation (adjustment or turn) of financial statements.
Concept and classification of methods (processes)
of conversion (parallel or double accounting) of the financial reporting:
option of full conversion (transition) and option of stage-by-stage conversion.
Concept and classification of methods (processes) of transformation (adjustment or turn) financial reporting:
option of full transformation, option of full transformation taking into account a hyperinflation
and full transformation taking into account requirements for recalculation of indicators in national or foreign currency.
Comparing of methods (processes) of conversion (parallel or double accounting)
and methods (processes) of transformation (adjustment or turn) financial statements.

 

Theme 14. Features of formation of the balance sheet on The international financial reporting standards

Concepts of the balance sheet on The Russian accounting standards
and the balance sheet according on international standards of accounting.
General strategy of process of transformation of financial statements:
the analysis of accounting information (primary registers of accounting),
drawing up adjustment conductings and reclassification of accounts of the balance sheet,
preparation of financial statements of organization in compliance of The international financial reporting standards.
Features of the analysis of accounting information (primary registers of accounting):
carrying out of the analysis of the used accounting policy and a condition of the accounting,
drawing up trial balance sheets for the beginning and the end of the reporting period and verification,
the analysis of turnovers of an asset and passive of the balance sheet and preparation of working briefs.
Features of drawing up of adjustment conductings and reclassification of accounts of the balance sheet:
drawing up and coordination of the offered adjustment conductings,
entering of adjustment conductings into the balance sheet made
on The international financial reporting standards,
development of book of accounts according to the international standards of financial
statements and drawing up conductings on reclassification.
Features of preparation of financial statements of organization in compliance
of The international financial reporting standards:
preparation of working tables for creation of the profit and loss report on The IFRS,
preparation of information for drawing up of the report on cash flow,
preparation of forms of financial and accounting reports and explanations for them.
The scheme of formation of the balance sheet by a method of the parallel accounting and transformation (turn):
transformation or turn (one configuration in software)
and parallel accounting (two configurations in software).
Structure of transformation or turn of the balance sheet and parallel accounting on the balance sheet:
the balance sheet according to RAS, the trial balance sheet for the beginning of the reporting period,
adjustment conductings for the beginning and the end of the period,
the transformed balance sheet for the end of the reporting period, conducting on reclassification,
the trial balance sheet on The IFRS for the end of the reporting period, the balance sheet according to The IFRS.
Realization of parallel conducting of the accounting and financial analysis.
Realization of transformation when the accounting and financial analysis.
Strategy (scheme) of The Central bank at transformation of financial statements:
regrouping of articles of the balance sheet and profit and loss report,
definition of the list of necessary updatings of articles of the balance sheet and profit and loss report
and calculation of the sums of necessary updatings of articles of the balance sheet and profit and loss report.
Ways of transformation of the balance sheet and profit and loss report:
turn of financial statements from RAS to The IFRS and vice versa
(calculation of balance initial on active and passive accounts on RAS and The IFRS,
conductings during the analytical period in documentation on RAS and to The IFRS,
calculation of turnovers of the debit and credit of active and passive accounts
of financial and accounting documentation on RAS and The IFRS,
calculation of balance final on active and passive accounts on RAS and The IFRS,
formation of adjustment tables for the accounting of charges at the beginning and the end of the analytical period
for detection of discrepancies of RAS and The IFRS,
calculation of nominal values of new units of financial statements on The IFRS
based on articles of the accounting of financial statements on RAS,
formation of the reporting on The IFRS based on the reporting on RAS)
and parallel accounting of financial statements on RAS and The IFRS
(calculation of balance initial on active and passive accounts on RAS,
calculation of balance initial on active and passive accounts on The IFRS,
implementation of accounting transactions (records) during the analytical period
in the financial documentation prepared on RAS
implementation of accounting transactions (records) during the analytical period
in the financial documentation prepared on The IFRS,
calculation of turnovers of the debit and the credit at implementation of active and passive accounts
of documentation prepared on RAS
calculation of turnovers of the debit and the credit at implementation of active and passive accounts
of documentation prepared on The IFRS,
calculation of balance final on active and passive accounts on RAS,
calculation of balance final on active and passive accounts on The IFRS,
formation of the final reporting on RAS and to The IFRS on the enterprise,
(credit) organization, bank and consolidated banking group).

 

Theme 15. Qualification tests of professional participants of a financial system of the country

Concept of qualification tests of professional participants of the financial market.
Classification of qualification tests of professional participants of the financial market:
basic examination at the first stage and specialized examination at the second stage.
Classification of specialized examinations depending on the specifics
of activity of the organization and sort (kind) of activity of the expert:
dealer and broker activity (series 1) with the state securities of RF (series 1.1),
corporate securities (series 1.2), derivative securities (series 1.3),
management of assets (depository activity) (series 2) in mutual investment fund (series 2.1),
investment fund (series 2.2), non-state pension fund (series 2.3),
the organization of trade (exchange) (series 3) within exchange trade (series 3.1), off-exchange trade (series 3.2),
clearing activity (series 4),
depository activity (series 5) in mutual investment fund (series 5.1),
investment fund (series 5.2),
holder of the register (registrar) (series 6).

 

Theme 16. Administrative-legal forms of existence of an economic entity

Concept and classification of administrative-legal forms of organizational structures:
the natural person (the natural person without formation of legal entity – the individual entrepreneur)
and the legal entity (commercial or public organization –
the managing association: commandant association and full association,
the managing society: limited liability company and society with additional responsibility,
the joint-stock company: open joint stock company and closed joint stock company
and the state unitary enterprise – the state unitary enterprise on the rights of economy maintaining
and the state unitary enterprise on the rights of operational management).

 

Unit 4. The cognitive modeling technology
as device of the financial analysis of the organizational structure

Theme 17. Iterative cycle of the cognitive modeling technology

Concept and structure of an iterative cycle of the cognitive modeling technology at the stages
of identifications, conceptualizations, structuring, formalization, structural analysis, parametrical analysis,
realization, modeling, analysis, subject interpretation and synthesis.

 

Theme 18. The technique of use of the cognitive modeling technology for the financial analysis of the organization

Concept and structure of a technique of use of the cognitive modeling technology
for the financial analysis of the organization:
the analysis of the object, process or phenomenon (situation) of research and choice of a way of representation of cognitive model
at the stages of identification, conceptualization and structuring,
algorithm of formation of structure of cognitive model at the stages
of formalization, structural analysis and parametrical analysis,
technique of research of parameters of cognitive model at the stages
of realization and modeling,
algorithm of processing of a posteriori data of the financial analysis at the stages
of analysis, subject interpretation and synthesis.

 

Theme 19. Features of selection of techniques and algorithms for realization of the analysis of the object of research

The recommended sequence of various operational stages of the device of the cognitive modeling technology
for the financial analysis of the organizational structure:
iterative cycle of the cognitive modeling technology,
technique of use of the cognitive modeling technology for the financial analysis of the organization,
features of selection of techniques and algorithms for realization of the analysis of the object,
ways of representation of structure of parametrical cognitive model of object of research,
representation of structure of parametrical cognitive model by means
of the innovative focused count combining the theory of sets,
representation of structure of parametrical cognitive model by means
of the innovative multilevel block diagram without any communications,
representation of structure of parametrical cognitive model by means of use
of calculations with use of corteges on domains,
technique of formation of a standard-legal basis for the financial analysis of the organization
on the basis of the set of federal, regional and local laws,
technique of formation of information basis of the financial analysis of the organization
on the basis of primary registers of accounting,
technique of additional check of information basis of the financial analysis
on the basis of parametrical cognitive models block and primary registers of accounting reports,
technique of creation and modification of working book of accounts and model of accounting
on the basis of regulated book of accounts, an administrative-legal form of organization,
foundation agreement and type of authorized activity,
technique of carrying out of the financial analysis of a condition of organization,
parametrical cognitive models block as information basis of the financial analysis of the organization,
cognitive model for carrying out of the horizontal financial analysis of the organization,
cognitive model for carrying out of the vertical financial analysis of the organization,
cognitive model for the trend financial analysis of the organization,
technique of research of parameters of cognitive models for the financial analysis of the organization,
algorithm of processing of a posteriori data of the vertical, horizontal and trend financial analysis
on the basis of analytical coefficients system,
recommendations to use of the cognitive modeling technology for the financial analysis of the organization.

 

Theme 20. Ways of representation of cognitive model structure

Concept and classification of ways of representation of cognitive model structure:
classical – traditional ways of representation of the structured data
(formal – has any analytical-numerical device:
logical model – calculation by statements and predicates,
and productional model – production kernels equivalent to rules,
informal – structural-graphic or equivalent representation:
frame model – protoframes and frames copies (the list or the table),
semantic network – the count with tops (knots) and arches (relations),
ontology – a nonconventional way of representation of the structured data
for poorly formalized and poorly structured areas)
and innovative – nonconventional models of representation of the structured data
(formal – analytically-numerical device based on formulas:
the focused count combining the theory of sets,
informal – informal representation of poorly formalizable areas
and poorly structured objects, processes and phenomena: the multilevel block diagram without any communications).
Main attributes of information element (field):
the size of stored and transmitted data,
information type (text, digital or numerical, graphic, sound and mixed).
Representation of cognitive model structure by means of the focused count combining theory of sets,
the multilevel block diagram and calculation with use of corteges on domains.

 

Theme 21. Technique of formation of a standard-legal basis for the financial analysis of the organization

Concept and structure of a technique of formation of a standard-legal basis of the financial analysis of the organization
at the stages of identification, conceptualization, structuring, formalization and realization.

 

Theme 22. Technique of formation of information basis of the financial analysis of the organization

Concept and structure of a technique of formation (selection) of information basis of the financial analysis
at the stages of identification, conceptualization, structuring, formalization and realization.

 

Theme 23. Technique of additional check of information basis of the financial analysis

Concept and structure of a technique of additional check of information basis of the financial analysis
at the preparatory stage, at the stage of audit of documentation and at the stage of an audit report.

 

Theme 24. Technique of creation and modification of working book of accounts and model of accounting

Concept and structure of a technique of creation and modification of working book of accounts and model of accounting
at the preliminary stage, at the stage of creation of book of accounts and at the stage of creation of model of accounting.

 

Theme 25. Technique of carrying out of the financial analysis of a condition of organization

Concept and structure of a technique of carrying out of the financial analysis of the organization
at the preliminary stage, at the preparatory stage and at the analysis stage.

 

Theme 26. The parametrical cognitive models block for the financial analysis of the organization

Concept and classification of cognitive models for carrying out of the vertical, horizontal and trend
financial analysis of the organization on the basis of analytical coefficients system.
Structures of cognitive models for carrying out of the vertical, horizontal and trend
financial analysis of the organization.

 

Theme 27. Technique of research of parameters of cognitive model for the financial analysis

Concept and structure of a technique of research of parameters of cognitive model of the financial analysis of the organization
at the preliminary stage, preparatory stage, stage of the automated financial analysis,
analysis stage and stage of viewing of results of the analysis.

 

Theme 28. Algorithm of a posteriori data processing of the vertical, horizontal and trend financial analysis

Concept and structure of algorithm of a posteriori data processing of the vertical, horizontal and trend analysis
at the preliminary stage, at the testing stage, at the analysis stage of results.

 

Theme 29. Recommendations to use of the cognitive modeling technology for the financial analysis of the organization

Concept and structure of recommendations to practical use of the cognitive modeling technology
for the financial analysis of the difficult vertically and horizontally integrated organizational structure.

 

Unit 5. Features of procedure of the financial analysis of an economy entity

Theme 30. The organizational structure of enterprise and its features

Concept and structure of the integrated organizational structure of enterprise.
Ways of creation of organizational structures of (credit) organization:
linear, branched, divisional, umbrella and hybrid.
The principles of the organization of management of finance in the process of the financial analysis:
principle of economic efficiency (correctness of expenses),
principle of financial control (transparency and observability),
principle of financial stimulation (financing and investment),
principle of a liability (departments and centers of responsibility).
Scheme of management of the organizational structure of enterprise.
Cycle of the financial analysis of the organization on the basis of primary registers of accounting:
planning, organization, accounting, control, regulation and the financial analysis.

 

Theme 31. Features of organizational structure of educational institution of an education system

Concept and features of organizational structure of educational institution.
Concept and classification of an automation means of different level, appointment and specialization
for the information environment of automated training (at distance).

 

Theme 32. The example of the territorially distributed organizational structure
at the base of the information-educational environment

Concept and topological scheme of organization of the automated distributed training at distance
in several geographical regions.

 

Theme 33. The example of the distributed automated organizational structure
at the base of the information-educational environment

Concept and standard scheme of interaction of information centre of educational institution
and automated workplaces of subjects of training.

 

Theme 34. Features of inflationary depreciation of cash flows in economic system of the country

Concept of inflation as the tax on nominal holder of money.
Classification of inflation by values (rates) of relative depreciation of money:
the sliding inflation, galloping inflation, stagflation and hyperinflation.
Classification of indexes of inflation (relative depreciation of money):
Laspeyros's index (relatively underestimates nominal value of inflation),
Paashe's index (relatively overestimates nominal value of inflation),
Fischer's index (average geometrical of Laspeyros's index and Paashe's index).

 

Theme 35. Features of change of cost of cash flows in economic system of the country

Classification of methods of the financial analysis: static methods and dynamic methods.
Calculation of size of the net discounted income.
Discounting and compounding when calculating of the net discounted income
on the basis of the occurring at different times entering and proceeding cash flows.
Calculation of the general, constant and variable expenses at production,
gross profit and point of profitability of production.

 

Theme 36. Indexes of dynamics of the financial market and tools

Concept and classification of indexes of the financial market.
Index of business activity of the most perspective and stable corporations of USA, Japan,
the countries of Eastern and Western Europe, Australia and Oceania, Russia
(“blue chips” of the world financial market) Doe Jones.
Indexes of a network of stock exchanges and banking system in RF:
rate of refinancing of The Central bank of RF,
MIBID (Moscow Inter Bank Bid Rate), MIBOR (Moscow Inter Bank Offer Rate),
MIACR (Moscow Inter Bank Actual Credit Rate).
Indexes of a network of stock exchanges and banking system in England:
LIBID (London Inter Bank Bid Rate), LIBOR (London Inter Bank Offer Rate),
LIACR (London Inter Bank Actual Credit Rate).
Indexes of a network of stock exchanges and banking system in Japan:
TIBID (Tokio Inter Bank Bid Rate), TIBOR (Tokio Inter Bank Offer Rate),
TIACR (Tokio Inter Bank Actual Credit Rate).
Indexes of The Russian trade system (The RTS) for an assessment of market activity:
composite RTS index, branch RTSog index, branch RTStl index, branch RTSmm index,
branch RTSin index, branch RTScr index, branch RTSeu index, branch RTSfn index.
Indexes of stock market among the organizers of auctions of RF:
composite index of The Moscow interbank currency exchange (The MICE), composite MICE10 index,
branch MICEX FNL index, branch MICEX O&G index, branch MICEX PWR index,
branch MICEX TLC index, branch MICEX M&M index, branch MICEX MNF index,
branch MICEX CGS index, branch MICEX CHM index,
invest
capital MICEX LC index high capitalization,
invest capital MICEX MC index standard capitalization,
invest capital MICEX SC index basic capitalization.
The main indicators of organization when forming a portfolio of purchases and a portfolio of sales
of financial instruments in the financial market:
charter and foundation agreement, administrative-legal form of an economy entity,
form of ownership of organization, size of authorized capital, quoted list, type of organizational structure,
existence of separate divisions, representations and branches.
Calculation of quoted cost of a financial instrument.

 

Theme 37. Dynamics and communications of an economy entity in a financial system of the country

Concept and structure of dynamics of functioning of an economy entity of economic system of the country:
government bodies, policy of the country
(collecting of an entrance stream – tax process, customs process and an expense of an output stream – the budgetary process),
sources of formation of the income and direction of an expenditure of means
(legal entities, professional participants of the financial market and natural persons).

 

Theme 38. Investment and innovative policy of organization

Concept and structure of policy of development in organization: investment policy (direction of an expenditure),
innovative policy (end results), scientific-technical policy (hardware and software means),
technological policy (production technology).
Concept and classification of innovations as end result of innovations:
organizational innovation, technological innovation, technical innovation and non-material innovation.
Concept and classification of investments as inflows of money:
real investment, financial investment, commercial investment and non-material investment.

 

Theme 39. Standard-legal basis of the financial analysis

Concept of a standard-legal basis of (credit) organization
(federal, regional and local laws, resolutions, acts and orders) and features of activity:
administrative-legal form, kind of activity, type of organization and features of accounting.

 

Theme 40. Information basis of the financial analysis of activity of credit and other organization

Structure of information basis of support of the financial analysis and accounting:
legislative level (data of regulatory-legal character – the legislation
of RF, USA, Japan and the other countries,
data of standard-legal character – “The Ministry of finance”, “The Central bank”,
“The Federal commission on securities market”,
data of system of accounting – primary registers of accounting
and primary reporting documents, the internal and analytical reporting, accounting and financial statements,
statistical data – the press, radio and television, network “Internet”),
normative documents for drawing up and submission of accounting reports
(legislative level – laws at the federal, regional and local level,
standard level – regulations on accounting,
methodical level – methodical indications on rules of accounting,
organizational level – regulation of the accounting and reporting at the level of organization),
structure of financial statements and primary registers of accounting
(form 1 balance sheet, form 2 profit and loss report,
appendixes to the balance sheet and the profit and loss report –
form 3 report about change of capital, form 4 report about cash flow,
form 5 appendix to the balance sheet, form 6 report about target use of means,
explanatory note to accounting reports – explanatory note of appendix to the balance sheet,
explanatory note of the report about change of capital, explanatory note of the report about cash flow,
explanatory note of the report about target use of means,
certainly positive, positive with reservations, a negative audit report,
or written refusal of making the conclusion, total part of a certain audit report).
Concept and structure of requirements to financial statements of organizational structures.
Concept and structure of financial statements of (not)production organization.
Concept and features of financial statements of credit organization.
The main functions of financial statements in a banking system of RF.
Structure of registers of accounting and financial statements of credit organization.
Concept and structure of additional elements of accounting and financial statements of credit organization:
main primary reporting documents of credit organization
and the main primary registers of accounting in credit organization.

Concept and structure of the main primary reporting documents of credit organization:
cash voucher, counter for receiving money, consignment and commodity-transport note,
payment order, payment requirement, account and invoice with the indication of nomenclature units,
collection order, collection requirement, certificate on the state registration,
power of attorney, inventory of assortment groups and nomenclature units of banking products.
The concept and structure of the main primary registers of accounting of the credit organization:
journal of economic operations (accounting journal), cash journals,
the sheet of the remains (the reverse-balance sheet), the sheet of the remains of the raised and placed funds,
the turnover sheet on synthetic accounts of credit organization.
Concept and classification of consumers of financial statements:
external consumers (international institutional bodies, governmental bodies, tax authorities,
The Central bank, organizer of the auction, registrar, investment company, credit organization,
broker, dealer, shareholders and principals)
and internal consumers (service of internal audit, service of external audit,
the chief accountant, general director, serving bank, internal shareholders and owners).
Concept and structure of the elements of financial statements connected with changes
of financial-economy activity of the organization in the balance sheet:
assets, obligations, capital, main balance equation, alternative balance equation.
Concept and structure of the elements of financial statements connected with changes
of financial-economy activity of organization in the profit and loss report:
income, expense, profit (loss), structure of capital (fixed capital and additional capital).

 

Theme 41. Concept of the simple and consolidated accounting and financial statements

Concept of the simple and consolidated accounting and financial statements.
Concept and structure of elements of a standard form of a certain document:
heading part, substantial part and final part.
Main kinds of accounting and financial statements: simple reporting and consolidated reporting.
The main forms of the consolidated accounting and financial statements:
the consolidated balance sheet, the consolidated profit and loss report,
the consolidated report about cash flow,
the consolidated report about change of own means of shareholders
and appendixes to the consolidated financial statements.
Structure of notes to the consolidated reporting for interpretation and specification of the financial analysis:
primary activity of the consolidated group, the economic environment in which the group carries out of the activity,
bases of submission of the reporting, principles of accounting policy, money and their equivalents,
trade (quoted, traded and turned) securities, means in other banks, the credits and advance payments to clients,
investment securities available for sale, the investment securities withheld before repayment,
investments into the associated company (holding or group), the goodwill connected with acquisition of subsidiaries,
the increased interest income and other assets, fixed assets, means of other banks, means of clients,
issued debt securities, other borrowed funds, the increased percentage expenses and other obligations,
the minimum and maximum share at the nominal holder, authorized capital, the issue income,
the saved-up deficiency (retained earnings), interest income and expenses, commission income and expenses,
operating expenses, income taxes, profit (loss) on the stock, dividends, segment analysis,
management of financial risks, conditional obligations and derivative financial instruments,
fair value of financial instruments, operations with the related parties,
the main subsidiaries in the consolidated financial statements,
acquisition and leaving, events after reporting date.

 

Theme 42. Main methods of the financial analysis of different forms of the reporting

Concept and the general classification of methods of the financial analysis in the conditions of definiteness
at the determined influences of external environment:
calculation of instant, current and urgent liquidity of serving bank,
calculation of instant, current and urgent liquidity of organization,
assessment of degree of financial independence of a certain organization,
assessment of profitability of investments in capital, fixed assets, actions,
assessment of turnover of money and useful service of fixed assets
of (not)material production of goods, works and services,
assessment of profitability of the own (money of owners), loan (funds of bank)
and attracted capital (money of nominal shares holders and bonds),
assessment of profitability of sale of production: goods, works and services,
assessment of solvency of the serving bank and organization
(low, average and high solvency in the short-term, medium-term and long-term horizon of planning
as potential ability to meet requirements according to the available obligations),
calculation of prime cost of goods, works or services – allocate full, incomplete or partial
accounting of prime cost of nomenclature units,
calculation of a point of profitability – calculating analytically or graphically by means of the equation:
sales proceeds (gross flow of the income) = constant expenses + variable expenses of organization,
calculation of the pure discounted flow of the income – calculation pure compounded (a compounding forward)
and pure discounted (a discounting back) flow of the incomes and expenses to an initial (current) time-point,
calculation of annuities (uniform payments) on a method
of prenumerando
(charge happens at the initial moment of an interval of time)
and postnumerando
(charge happens in a final time-point),
the vertical financial analysis in the conditions of definiteness – is reached by means of direct comparison
of units and accounts of the first and second order on a certain time-point (a relevance point),
the horizontal financial analysis in the conditions of definiteness – is reached by means of direct comparison
of units and accounts of the first and second order on various time-point (a relevance point),
the trend financial analysis on the basis of analytical coefficients system in the conditions of definiteness –
is provided calculation of a set of analytical coefficients for an assessment of results
of financial-economy activity of a certain organization,
calculation of measures of the central tendency of economic indicators
(minimum, maximum, main measure of a tendency or the most probable value,
median, moda, measures of asymmetry and pointedness),
average quadratic deviation, dispersion of nominal rates.
Methods of the general investment analysis in the conditions of definiteness
(the analysis of investment project (short-term and long-term),
the analysis of sensitivity of investment project of (credit) organization,
the analysis of change of liquidity and solvency of an economy entity,
efficiency of distribution of money in the target directions,
allocation of factors of external environment and the factorial analysis of investment project).
Forecasting of need of emergence discounted (a discounting back)
and compounded (a compounding forward) inflows and outflows of money
(choice of a method of depreciation of fixed assets of a (not)production activity of (credit) organization,
choice of a way of the accounting of an output cash flow
(the deposit in bank, reinvestment, capitalization of the income in other organizations),
choice of a way of formation of an income stream (temporarily free money,
the credit or the loan in bank, additional issue of shares and bonds, the contract of financial rent),
assessment of commercial risk of impossibility of realization of goods, works and services
(insurance, joint insurance and reinsurance of financial risks),
assessment of production risk of impossibility of production,
assessment of financial risk of impossibility of payment of money to owners,
dividends to nominal holders, the sums on the credits and interest payments according to the credit agreement
(to a credit line, the usual credit or the consolidated credit according to the amount of financing),
assessment of efficiency of reinvestment of profit after payment of dividends).
Forecasting of rates of passive and placement of money
(calculation of the nominal and actual amount of inflation (Laspeyros's index and Paashe index),
calculation of a barrier passive rate of money
(profitability of the investment project has to provide
fast payback taking into account the cost of attraction of money in time).
Calculation of the simple and discounted period of payback and an index of profitability.
Concept and structure of accounts of the accounting and financial analysis:
synthetic accounting of the first order, synthetic accounting of the second order, analytical accounting.
Concept and structure of the accounts entering to basis of book of accounts of the balance sheet of credit organization:
balance accounts (section A), accounts of trust management (section B), off-balance accounts (section B),
urgent accounts (section G), custody accounts (section D) and other.
Structure of the active and passive account in the financial analysis of primary registers
of accounting and four types of accounting transactions:
the first type causes increase in face value on the debit on the active account,
the second type causes reduction of face value on the credit on the active account,
the third type causes increase in face value on the credit on the passive account,
the fourth type causes reduction of face value on the debit on the passive account.
The vertical analysis of the reporting of the current year and its comparison.
The horizontal analysis on the basis of data of several years.
The trend analysis on the basis of analytical coefficients system.

 

Theme 43. The recommended scheme of carrying out of an audit inspection

The recommended sequence of the financial analysis of financial statements and audit inspection
of results of financial-economy
activity of an economy entity (enterprise or organization):
preliminary preparation (formation of a standard-legal basis of audit,
formation of information basis of audit),
preliminary check (preliminary estimate of risk of carrying out of an audit inspection,
definition of audit organization, definition of conditions, circumstances and requirements),
preliminary planning (studying of specific features of organization,
studying of features of conducting of accounting, preliminary analytical procedure,
planning of material inputs, preparation and discussion of the plan of carrying out of an audit inspection,
formation of the preliminary plan of carrying out of audit),
development and implementation of the plan of audit
(an assessment of risk of existence of mathematical mistakes in financial statements,
determination of level of distortions, existence of specific risk, absence of specific risk,
existence of system of internal control, lack of system of internal control,
summation of the received results of the preliminary analysis),
audit report and the report (the positive conclusion, the positive conclusion with reservations is unconditional,
negative conclusion, unconditional refusal of carrying out of an audit inspection),
after granting of an audit report (summing up carrying out of an audit inspection),
verification stage of results of an audit inspection (the analysis of results of internal and external audit,
the analysis of contents of forms of accounting and financial statements,
entering of diverse corrections into nominal rates,
which contain in accounting and financial statements according to remarks,
making decision about repeated internal and external audit,
improvement of internal audit and invitation of external audit).

 

Theme 44. Scheme of carrying out of the financial analysis and audit

Concept and scheme of carrying out of the financial analysis and audit.
Concept and classification of kinds of an audit inspection of organization:
at the place of carrying out of verification of accounting and financial documents of organization (cameral and exit),
on a way of carrying out of an audit inspection of financial-economic activity
(obligatory audit and initiative audit),
on character of an audit inspection of organization directly auditors (external audit and internal audit),
on frequency of carrying out of an audit inspection of organization (initial and repeated).
Stages of an audit inspection of production and non-productive organization.
External and internal control of activity of production and non-productive organization.
External and internal control of activity of credit organization.

 

Theme 45. The financial analysis of the credit organization

Basic elements of a banking system and stock market of RF:
the first level of a banking system of RF (The Central bank of RF, Vneshtorgbank of RF,
regional representative offices of The Central bank of Russia, payment processing center of The Central bank of RF,
separate divisions of The Central bank of RF),
the second level of a banking system of RF (professional participants – commercial bank, investment fund,
registrar, organizer of the auction, depositary and other credit organizations,
subjects-consumers of stock market and experts (users) –
shareholder, principal, broker, dealer, legal entity and natural person).
Concept and properties (rights) of commercial bank as universal credit organization.
Characteristics (elements) of bank as legal entity.
Main operations of credit organization on attraction and placement of assets:
settlement, depository-credit and collection.
The main attributes of the document in credit organization (bank).
Concept and main kinds of bank (economy) operations:
cash operations of credit organization (cash service),
settlement operations of credit organization (settlement service),
credit operations of credit organization (attraction and investment of funds),
operations with securities (receiving and sale of securities),
operations with precious metals of credit organization (purchase and sale),
operations in different national or foreign currency of credit organization,
interbank operations (attraction and placement of available funds),
intra bank operations (on the movement of property, capital and funds),
results of financial-economy activity of credit organization.
The main objectives of accounting and audit in credit organizations.

 

Theme 46. The financial analysis of multinomenclature enterprise

Scheme of work of producers of semi-finished products, offtaker and consumer:
the first level of a banking system of RF, the second level of a banking system of RF (professional participants),
the level of producers and offtakers of goods, works and services,
the level of the consumer, organization of a distribution network and warehouse of shop.
Concept and features of documents for a non-cash form of mutual calculations.
Concept and features of documents for a cash form of mutual calculations.

 

Theme 47. The financial analysis of trade-purchasing organization

Scheme of work of the producer, offtaker and consumer of goods, works and services:
the first level of a banking system of RF, the second level of a banking system of RF (professional participants),
the level of producers and offtakers of goods, works and services,
the level of the consumer, organization of a distribution network and warehouse of shop.
Main characteristics (properties) and functions of the enterprise of the sphere of sale.

 

Theme 48. The static financial analysis of results of financial-economy activity in the conditions of definiteness

Possible list of tasks of the financial analysis of an economy entity.
List of derivative tasks of the financial analysis of the credit organization.
Concept and structure of the balance sheet of (not)production organization.
Concept and structure of the balance sheet of credit organization.
Concept and structure of the balance sheet of “The Federal reserve system”.
Concept and structure of monetary units as a part of money supply.
Factors of increase and reduction of money supply.
The analysis of stability of credit organization and commercial bank:
socio-political factors, all-economic factors and condition of economy entities in branch,
condition of the financial market and extent of its segmentation in the region and the area,
external and internal financial stability of credit organization (commercial bank).
Main approaches to research of stability of credit organization:
stability of organizational structure of credit organization,
financial stability of credit organization in the financial market,
functional stability of credit organization when performing operations,
commercial stability of credit organization in economic system,
capital stability and structure of the capital of credit organization.
The main methods to research of financial stability of credit organization
(the method of the dynamic balance sheet is actively developed):
the formal analysis of the balance sheet of credit organization,
assessment of structure of the directions of investment of funds of the balance sheet,
assessment of structure of sources of attraction of financial resources of the balance sheet,
the comparative analysis of articles of the synthetic accounting of the first and second order,
assessment of stability of a financial position of credit organization,
assessment of liquidity and business activity of credit organization,
assessment of effective management of structure of credit organization,
assessment of degree of discrepancy of results of financial-economy activity
and indicators of primary registers of accounting reports,
assessment of range of definition of nominal values of financial performance,
assessment of area of admissible values of different criteria for evaluation of results
of financial-economy activity of credit organization (bank).
Classification of risks of credit organization of a financial system:
pure, system and non-financial risks (natural risk or natural-science risk, environmental risk,
political risk, transport risk, property risk, production risk and trade risk),
speculative risks (financial risk, inflationary risk, deflationary risk, currency risk,
risk of liquidity, risk of formation of a portfolio of purchases and risk of formation of a portfolio of sales)
and investment risks (risk of the missed benefit, risk of decline in yield, percentage risk,
credit risk, exchange risk, risk of bankruptcy and risk of selective invariancy).
The main methods of the analysis of structure of the consolidated balance sheet:
main equation of the balance sheet (analysis of assets and liabilities),
the modified equations of the balance sheet (the analysis of working capital),
capital balance management (structure of the capital of credit organization),
the modified capital equation (the analysis of dynamics structure of capital),
equation of the dynamic balance sheet (analysis of a flow of the income and expenses).

 

Theme 49. Main analytical coefficients of the financial analysis

Concept and classification of the main analytical coefficients of the financial analysis.
Main analytical coefficients of the financial analysis
for an assessment of a property status of an economy entity:
the sum of economic means which are on balance of organization,
cost of net assets of enterprise,
share of fixed assets of production in total balance,
coefficient of depreciation of fixed assets.
Main analytical coefficients of the financial analysis
for an assessment of liquidity and solvency of an economy entity:
coefficient of instant (fast) liquidity, coefficient of current liquidity
and absolute liquidity coefficient.
Main analytical coefficients of the financial analysis
for an assessment of financial stability of an economy entity:
coefficient of concentration of own capital, coefficient of concentration of attracted capital,
coefficient of financial dependence of capitalized sources,
coefficient of financial independence of capitalized sources,
coefficient of financial leverage, coefficient of security of percent to payment.
The main analytical coefficients of the financial analysis for an assessment of business activity of an economy entity:
planned security of the current activity with stocks,
turnover of stocks (in turns), turnover of stocks (in days),
turnover of means in calculations (in turns), turnover of means in calculations (in days)
and duration of an operational cycle.
Main analytical coefficients of the financial analysis
for an assessment of profit and profitability of an economy entity:
profitability of assets, profitability of invested capital,
profitability of own capital, profitability of sales: norm of gross profit,
profitability of sales: norm of operating profit,
profitability of sales: norm of net profit.
Main analytical coefficients of the financial analysis
for an assessment of market activity of an economy entity:
the income (profit) on an action, the action value, dividend profitability,
dividend exit, coefficient of quotation of an action.
Structure of the balance sheet and profit and loss report of enterprise
for introduction of analytical coefficients system.
Basic data of the balance sheet for introduction of analytical coefficients system.
Basic data of the profit and loss report for introduction of analytical coefficients system.

 

Theme 50. Features of software for automation
of the analysis of results of financial-economy activity of organization

Architecture of software for automation of the analysis of results
of financial-economy activity of organization:
program complex for automation of the financial analysis of the organization
(module of formation of a standard-legal basis of the financial analysis of the organization,
module of formation of information basis of the financial analysis of the organization,
module of formation of working book of accounts,
module of formation of parametrical cognitive models block as information basis
of the vertical, horizontal and trend financial analysis of the organization
on the basis of analytical coefficients system),
program complex directly for ensuring automation
of auxiliary tasks of the financial analysis of the credit organization
(module of formation of a standard-legal basis of the financial analysis of the credit organization,
module of formation of information basis of the financial analysis of the credit organization,
module of formation of working book of accounts,
module of formation of the parametrical cognitive models block as information basis
of the vertical, horizontal and trend financial analysis of the organization
on the basis of analytical coefficients system).

 

Theme 51. Cognitive model for the static analysis of a financial state in the conditions of definiteness

Concept and structure of the generalized theoretical cognitive model.
Structure of cognitive model for the statistical analysis of a financial condition of organizational structure of credit organization
as information basis for carrying out of the vertical, horizontal and trend analysis:
ratio of articles and units of the balance sheet, profit and loss report, report about change of capital,
report on cash flow, appendix to the balance sheet,
dynamics of active operations of organization and credit organization,
money and precious metals of (credit) organization in the address,
pure investments in securities,
estimated at fair value through profit or a loss of credit organization or organization,
net loan debt of credit organization or organization,
pure investments in securities and other financial assets,
available for sale to credit organization or organization,
pure investments in the securities withheld before repayment
short-term and long-term receivables of (credit) organization,
fixed assets, intangible assets and material stocks,
the invaluable fast-worn-out assets, depreciation for renewal,
the credits and deposits received by credit organization or organization,
the financial obligations estimated at fair value
through profit or a loss of organization or credit organization,
the issued debt obligations of credit organization or organization,
reserves on possible losses according to conditional obligations of credit character,
to other possible losses and operations with residents of offshore zones,
authorized, additional and reserve capital of (credit) organization,
short-term and long-term accounts payable of organization,
own shares redeemed from shareholders of participants of organization
issue income (additional capital) and retained earnings,
revaluation of assets and reserves, tax obligations of organization,
estimates of a property status of credit organization or organization.

 

Unit 6. Specific of research of organizational structure by means
of the cognitive modeling technology (it is studied on a laboratory practical work)

Theme 52. The financial analysis of the organizational structure

Criteria for evaluation of efficiency of functioning of organizational structure
and estimates of the achieved results of financial-economy activity
on the basis of the data of primary registers of the accounting and accounting policy.

 

Theme 53. Economic factors of efficiency of functioning of an economy entity in a financial system

Formation and calculation of units of the balance sheet of (not)production organization
on the basis of accounting book of accounts.
Formation and calculation of units of the balance sheet of credit organization.

 

Theme 54. The organization and plan of carrying out of experiment at research
of parameters of cognitive models for the financial analysis

Information basis of the accounting and financial analysis.
Calculation of parameters of cognitive model for the vertical financial analysis of the organization and credit organization.
Calculation of parameters of cognitive model for the horizontal financial analysis of the organization and credit organization.
Calculation of parameters of cognitive model for the trend financial analysis of the organization and credit organization.

 

Theme 55. Architecture of a complex of programs for automation of the financial analysis and audit of an economy entity

Concept, tasks and functions of a complex of programs for automation of tasks of the financial analysis.
Architecture of a complex of programs for automation of the financial analysis:
interaction interface level with the user (consumer)
(interaction interface with teacher and trainee,
interaction interface with economist, interaction interface with auditor),
program kernel level
(processor of adaptive representation (procedure of control), procedure of authentication and addition of user,
procedure of control of process of the financial analysis, module of language support at display of elements,
procedure of processing of events initiated by user, procedure of choice and the analysis of data of organization,
procedures of modification of cognitive models for the vertical, horizontal and trend analysis,
procedure of administration of methods of the analysis, procedure of check of a correctness of data of organization),
level of storage of data
(the database of users of system, the database with parameters of model of accounting of organization,
database of the block of parametrical cognitive models, database of methods of the financial analysis,
the database with a posteriori results of research).

 

The list of laboratory works on discipline

1. Calculation of parameters of cognitive model for the horizontal financial analysis
of enterprise and credit organization (there are methodical instructions).

1.1. Units of the balance sheet of an economy entity
(dynamics of active operations of organizational structure and dynamics of passive operations of organizational structure).

1.2. Units of the profit and loss report of an economy entity
(dynamics of profit or loss of organizational structure).

1.3. Units of the report on cash flow of an economy entity
(entrance cash flow of organizational structure and output cash flow of organizational structure).

1.4. Units of the report on change of the capital of an economy entity (dynamics of the capital of organizational structure).

2. Calculation of parameters of cognitive model for the vertical financial analysis
of enterprise and credit organization (there are methodical instructions).

2.1. Ratios between units and articles of the balance sheet of an economy entity
(ratios between units and assets (the direction of investment of funds)
and passive (sources of attraction of financial resources) of the balance sheet of organizational structure).

2.2. Ratios of elements of the profit and loss report of an economy entity
(ratios between units and articles of the profit and loss report of organizational structure).

2.3. Ratios between units and articles of the report on change of the capital of an economy entity
(ratios (dynamics) of the capital of organizational structure).

2.4. Ratio of articles and units of the report on cash flow of an economy entity
(ratios of an entrance cash flow of organizational structure).

2.5. Ratios of elements of the appendix to the balance sheet of an economy entity
(ratios of articles and units of an asset of the balance sheet of organizational structure).

3. Calculation of parameters of cognitive model for the trend financial analysis
of enterprise and credit organization (there are methodical instructions).

3.1. Investment appeal of an economy entity (property status of an economy entity and liquidity of an economy entity).

3.2. Financial stability of an economy entity (capital of an economy entity and business activity of organizational structure).

3.3. Profitability of an economy entity (income and profitability of an economy entity).

The list of recommended literature

The basic sources

1. Finance: the textbook / Edited by V.M. Rodionova. – M.: “Finance and statistics”, 1995. – 430 p.

2. Finance: the textbook for HEI / Edited by the prof. M.V. Romanovsky, the prof. O.V. Vrublevskaya,
the prof. B.M. Sabanti. – M.: “Prospect”, “Yurayt”, 2000. – 501 p.

3. Finance: the learning manual / Edited by the prof. A.M. Kovalyova, 4th reslave. and add. edition –
M.: “Finance and statistics”, 2000. – 381 p.

4. Finance. Monetary circulation. Credit: the textbook for HEI / Edited by prof. L.A. Drobozina  – M.: “UNITY”, 1997. – 477 p.

5. Finance. Monetary circulation. Credit: the textbook for HEI / Edited by G.B. Polyak. – M.: “UNITY”, 2001. – 511 p.

6. Finance. Monetary circulation and credit: the textbook / Edited by V.K. Senchagov, A.I. Arkhipov. –
M.: “Prospect”, 1999. – 719 p.

7. Finance, money, credit: the textbook / Edited by O.V. Sokolova. – M.: “Urist”, 2000. – 783 p.

8. Finance: the textbook. – 2nd prod., reslave. and add. edition / Edited by V.V. Kovalyov. – M.: “Velbi”, 2003. – 634 p.

 

The additional sources

1. Vorontsovsky A.V. Methods of justification of investment projects in the conditions of definiteness: Manual. –
SPb.: “Publishing house of SPbSU”, 1999. – 89 p.

2. Kursov V.N., Yakovlev G.A. Accounting in commercial bank. – M.: “Infra-M”, 2001 – 272 p.

3. Lyalin V.A., Vorobyov P.V. Financial management: Manual, 2nd reslave. and add. edition –
SPb.: “Publishing house "Business-pressa"”, 2001. – 142 p.

4. Lyalin V.A., Vorobyov P.V. Securities and their circulation. – SPb.: “B. i.”, 1996. – 179 p.

5. Lyalin V.A., Vorobyov P.V. Securities and stock exchange: the learning manual, the 3rd, reslave. and add. edition –
SPb.: “Publishing house "Business-pressa"”, 2002. – 288 p.

6. Maslennikov V.V. Factors of development of national banking systems. –
SPb.: “Publishing house of SPbSUE and F
"FINEС"”, 2000. – 206 p.

7. The international and Russian accounting standards: comparative analysis, principles of transformation
and direction of reforming / Edited by S.A. Nikolaeva. – M.: “Analitika-Press”, 2001. – 671 p.

8. The international financial reporting standards. – M.: “Askeri”, 1999. – 788 p.

9. World economics: the textbook / Edited by the prof. A.S. Bulatov. – M.: “Urist”, 1999. – 734 p.

10. World economics. the learning manual for HEIs / Edited by the prof. I.P. Nikolayeva. – M.: “UNITY-DANA”, 2000. – 574 p.

11. Matthews M., Perera M. Theory of accounting: the textbook / Transl. from Engl.
Edited by Y.V. Sokolov, I.A. Smirnova. – M.: “Audit”, “UNITY”, 1999. – 663 p.

12.Bases of the international monetary and credit relations: the textbook / Sci. ed. by dr. of econ. sci., prof. V.V. Kruglov. –
M.: “INFRA-M”, 2000. – 431 p.

13.Pankov D.A. Accounting and analysis abroad: manual, 2nd edition – M.: “New knowledge”, 2003. – 251 p.

14.Pipko V.A., Pipko A.V., Berezhnoy V.I. (Financial) accounting. – M.: “Finance and statistics”. – 2002. – 416 p.

15.Pogorletsky A.I. Economics of foreign countries: the textbook. – SPb.: “Publishing house of Mikhaylov V.A.”, 2000. – 491 p.

16.Polfreman D., Ford F. Banking bases. – M.: “INFRA-M”, 1996. – 624 p.

17.Polyakov V.P., Moskovina L.A. Structure and functions of the central banks. Foreign experience: Manual. –
M.: “INFRA-M”, 1996. – 190 p.

18. Robertson J. The audit / Trans. from Engl. – M.: “KPMG”, “Aud. firm "Kontakt"”, 1993. – 111 p.

19. Sazhin. A.F., Smirnova E.E. Institutes of the market. – M.: “Publishing house "BEK"”, 1998. – 287 p.

20. Sinki J. Management of finance in commercial banks / Edited by R.Ya. Levita, B.S. Pinsker. – M.: “Gatallaxy”, 1994. – 937 p.

21. Sokolov Y.V. Accounting: from sources up to now: the learning manual for HEIs. – M.: “Audit”, “UNITY”, 1996. – 638 p.

22. Sokolov Y.V. Bases of the theory of accounting. – M.: “Finance and statistics”, 2000. – 495 p.

23. Sokolov Y.V., Pyatov M. L. Accounting for heads. – M.: “Prospect”, 2000. – 281 p.

24. Social statistics: the textbook / Edited by I.I. Yeliseyeva, the 2nd add. edition – M.: “Finance and statistics”, 2001. – 479 p.

25. Feldman A.A. The state securities: the learning manual and handbook. 2nd edition – M.: “INFRA-M”, 1995. – 154 p.

26. Financial right: the textbook / Edited by Himichev N.I. – M.: “Publishing house "BEK"”, 1995 – 524 p.

27. Financial management: theory and practice: the textbook / Edited by E.S. Stoyanova. – M.: “Prospect”, 1996. – 405 p.

28. Financial management: the textbook for HEIs / G.B. Polyak, I.A. Akodis, T.A. Krayeva, etc.;
edited by the prof. G.B. Polyak. – M.: “Finance”, “UNITY”, 1997. – 518 p.

 

The electronic textbook (methodical)

1. Vetrov A.N. The financial analysis of the (credit) organization
based on the cognitive modeling technology:
the textbook for students and pupils. –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSU”, 2010, “SPbSEEU "INGECON"”, 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010 – 352 p.
(download) and for translation (download)
+ 6 (9) CD-ROM (RAS – The Russian accounting standards,
IAS/GAAP – The international accounting standards):
appendixes
: The calculation of the analytical coefficients system
for
the vertical (the 24th June 2004 y., the 01st September 2007 y. and the 23rd of November 2010 y. –
Vol.2 for reviewing 608 p. [reduced]
and [full] CD-ROM1 (RAS), Vol.5 CD-ROM4 (IAS/GAAP), Vol.8 CD-ROM7 (financial documentation) –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSU”, 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010)
(download) and for translation (download),
horizontal (the 24th June 2004 y., the 01st September 2007 y. and the 09th of December 2010 y. –
Vol.3 for reviewing 896 p. [reduced]
and [full] CD-ROM2 (RAS), Vol.6 CD-ROM5 (IAS/GAAP), Vol.9 CD-ROM8 (financial documentation) –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010)
(download) and for translation (download)
and
trend (the 24th June 2004 y., the 01st September 2007 y. and the 27th of December 2010 y.
Vol.4 for reviewing 480 p. [reduced]
and [full] CD-ROM3 (RAS), Vol.7 CD-ROM6 (IAS/GAAP), Vol.10 CD-ROM9 (financial documentation) –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010)
(download) and for translation (download)
financial analysis and audit based on the cognitive modeling technology”
(the printing version of the textbook prepares).

 

The methodical instructions for the laboratory works

1. Vetrov A.N. The cognitive modeling technology for financial analysis and audit of the organization:
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSU”, 2010, “SPbSEEU "INGECON"”, 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010. – 352 p.
(download) and for translation (download)
+ 6 (9) CD-ROM (RAS – The Russian accounting standards, IAS/GAAP – The international accounting standards):
appendixes
: The calculation of the analytical coefficients system
for
the vertical (the 24th June 2004 y., the 01st September 2007 y. and the 23rd of November 2010 y. –
Vol.2 for reviewing 608 p. [reduced]
and [full] CD-ROM1 (RAS), Vol.5 CD-ROM4 (IAS/GAAP), Vol.8 CD-ROM7 (financial documentation) –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSU”, 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010)
(download) and for translation (download),
horizontal (the 24th June 2004 y., the 01st September 2007 y. and the 09th of December 2010 y. –
Vol.3 for reviewing 896 p. [reduced]
and [full] CD-ROM2 (RAS), Vol.6 CD-ROM5 (IAS/GAAP), Vol.9 CD-ROM8 (financial documentation) –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010)
(download) and for translation (download)
and
trend (the 24th June 2004 y., the 01st September 2007 y. and the 27th of December 2010 y.
Vol.4 for reviewing 480 p. [reduced]
and [full] CD-ROM3 (RAS), Vol.7 CD-ROM6 (IAS/GAAP), Vol.10 CD-ROM9 (financial documentation) –
SPb.: “SPbSETU
"LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010)
(download) and for translation (download)
financial analysis and audit based on the cognitive modeling technology”.

for present me of my diploma of the doctor of economic sciences on the spec. 08.00.10.

2. Vetrov A.N. The calculation of the analytical coefficients system for the vertical financial analysis and audit
based on the cognitive modeling technology (RAS):
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSU”, 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010
(the 24th June 2004 y., the 01st September 2007 y. and the 23rd of November 2010 y. –
Vol.2 for reviewing 608 p. [reduced] and [full] CD-ROM1 (RAS)),
for present me of my diploma of the doctor of economic sciences
on the spec. 08.00.10 (download) and for translation (download).

3. Vetrov A.N. The calculation of the analytical coefficients system for the horizontal financial analysis and audit
based on the cognitive modeling technology (RAS):
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010

(the 24th June 2004 y., the 01st September 2007 y. and the 09th of December 2010 y. –
Vol.3 for reviewing 896 p. [reduced] and [full] CD-ROM2 (RAS)),
for present me of my diploma of the doctor of economic sciences
on the spec. 08.00.10 (download) and for translation (download).

4. Vetrov A.N. The calculation of the analytical coefficients system for the trend financial analysis and audit
based on the cognitive modeling technology (RAS)
:
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010
(
the 24th June 2004 y., the 01st September 2007 y. and the 27th of December 2010 y.
Vol.4 for reviewing 480 p. [reduced] and [full] CD-ROM3 (RAS)),
for present me of my diploma of the doctor of economic sciences
on the spec. 08.00.10 (download) and for translation (download).

5. Vetrov A.N. The calculation of the analytical coefficients system for the vertical financial analysis and audit
based on the cognitive modeling technology (IAS/GAAP):
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSU”, 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010
(the 24th June 2004 y., the 01st September 2007 y. and the 23rd of November 2010 y. –
for reviewing 608 p. [reduced] and [full] Vol.5 CD-ROM4 (IAS/GAAP)),
for present me of my diploma of the academician of (natural) sciences

on the spec. (01.02.01), 05.13.01, 05.13.10, 19.00.02 (19.00.03), 08.00.10 (download) and for translation (download).

6. Vetrov A.N. The calculation of the analytical coefficients system for the horizontal financial analysis and audit
based on the cognitive modeling technology (IAS/GAAP):
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010

(the 24th June 2004 y., the 01st September 2007 y. and the 09th of December 2010 y. –
for reviewing 896 p. [reduced] and [full] Vol.6 CD-ROM5 (IAS/GAAP)),
for present me of my diploma of the academician of (natural) sciences

on the spec. (01.02.01), 05.13.01, 05.13.10, 19.00.02 (19.00.03), 08.00.10 (download) and for translation (download).

7. Vetrov A.N. The calculation of the analytical coefficients system for the trend financial analysis and audit
based on the cognitive modeling technology (IAS/GAAP):
the scientific monography (economic sciences) (spec. 08.00.10, 08.00.12, 08.00.13, 08.00.14). –
SPb.: “SPbSETU "LETI"”, 2004, 2007, 2010, “IBI”, 2004, 2007, 2010,
“SPbSUE and F
"FINEC"”, 2004, 2007, 2010, “SPbSEEU "INGECON", 2010,
M.: “VINITI” of “RAS”, 2004, 2007, 2010

(the 24th June 2004 y., the 01st September 2007 y. and the 27th of December 2010 y.
for reviewing 480 p. [reduced] and [full] Vol.7 CD-ROM6 (IAS/GAAP)),
for present me of my diploma of the academician of (natural) sciences

on the spec. (01.02.01), 05.13.01, 05.13.10, 19.00.02 (19.00.03), 08.00.10 (download) and for translation (download).

 

The list of questions for preparation to examination or automized testing

1. The list of examination questions (download).

2. The list of referats for students of the first course of day and evening departments (download).

 

The planned schedule of theoretical course of lectures and laboratory practical work
on the discipline “Finance, money circulation and credit”

Day department: lectures and laboratory practical work

Evening department: lectures and laboratory practical work

 

According to the preliminary arrangement

 

 

 

RUS

Text Box: Scientific-methodical materials are presented
Text Box: The scientific-educational portal