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

“Finance, monetary circulation and credit”

The discipline “Finance, monetary circulation and credit” is oriented on the studying by the students
the theoretical bases of finance, monetary circulation and credit.

Includes the consideration and analysis of the condition of the problem and setting of the tasks of research of the financial analysis,
the genesis and theoretical bases of the cognitive modeling technology
in the systems analysis, informatics, psychology and economics,
the international standards of financial reporting-documentation on the way to the unification of the forms of financial and accounting reporting-documentation,
the cognitive modeling technologies as the apparatus of the financial analysis of the organizational structure,
the features of the procedure of the financial analysis of the economy subject,
and also the specifics of research of the organizational structure by means of the cognitive modeling technology.

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

The working program of the discipline “Finance, monetary circulation and credit”
was developed according to the acting educational standards
and provides the preparation of the diploma specialists in the directions
060400 – “Finance and credit”, 060500 – “The accounting, analysis and audit” and 060600 – “The World economics”.

The discipline “Finance, monetary circulation and credit” is the foundation for the studying of subsequent disciplines:
“Theory of finance”," “The financial system”," “The management of finance”, “The financial markets and institutes”,
“The tax system”, “The customs System”, “Finance of commercial organizations”,
“The state and municipal finance”, “The finance of insurance organizations”, “The finance of household economies”,
“The international finance”, “The national financial systems” and “The international financial systems”.

 

The purposes and tasks of discipline:

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

2. The studying and analysis of the condition of the problem and setting of the tasks of research of the financial analysis.

3. The studying of the genesis and theoretical bases of the cognitive modeling technology
in the system analysis, informatics, psychology, and economics.

4. The studying of the international standards of financial reporting-documentation.

5. The studying of the cognitive modeling technology as the apparatus of the financial analysis of the organizational structure.

6. The formation of abilities to perform the procedures of the vertical, horizontal and trend
financial analysis of the managing subject.

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

8. The studying of the techniques, providing the effective work with the interface and the formation of the practical skills
of configuring of the means of automation of the financial analysis, and also the using of standard applications.

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

 

According to the requirements to the level of mastering of the discipline the students must:

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 the condition of the (credit) organization and to provide the setting of the tasks of research.

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

4. To have the representation about the genesis and theoretical bases of the cognitive modeling technology
in the system analysis, informatics, psychology, and economics.

5. To know the features of the international standards of financial reporting-documentation.

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

7. To have the representation about the carrying out of procedure of the vertical, horizontal and trend
financial analysis of the economy subject.

8. To know the appointment of the interface and the procedure of configuring of the means of automation of the financial analysis.

9. To study the software of ECM: the means of automation 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 sections and themes of the discipline

The section 1. “The analysis of the condition of problem and statement of the tasks of research
of the financial analysis”.

The theme 1. “The expediency of development of the technologies of the financial analysis”.

The normative references: the accounting politics, the model of accounting, the rules of accounting,
the regulated and working plan of accounts,
the international standards of financial reporting-documentation and the professional participant.

The list of definitions: the automation, the analytical accounting, the accounting balance, the gross income,
the vertical integration, the horizontal integration, the globalization, the data, knowledge and cognition,
the integration, the information, the inflation, the computer program, the cognitive model, the tax,
the organizational structure, the report about profits and losses, the plan of accounts, the duty, the enterprise, the profit and loss,
the synthetic accounting, the system, the technology of material production,
the cognitive modeling technology, the trend analysis, the net discounted income,
the electronic computing machine, the electronic library and the economic system.

The list of abbreviations and symbols.
The globalization, the scientific-technical and social-economic formations of society
(the scientific-technical progress, the global economic integration,
the internationalization of information environments, the financial integration, the budgetary federalism and the Bologna process).

The kinds of support of the financial analysis: the information-auditor, organizational, technological,
scientific, technical, hardware, software, methodical, personnel, economic, legal and others.

The modern situation in the economic system of a certain country
and on the local, regional and world financial markets.

The theoretical-methodological basis of the financial analysis of the (credit) organization.

 

The theme 2. “The specifics of the proposed approach and the setting of the complex of the tasks of research of the financial analysis”.

The features of the apparatus of the cognitive modeling technology and the parametrical cognitive models block
for the vertical, horizontal and trend financial analysis of the organizational structure
based on the data of the primary registers of the accounting and financial reporting-documentation.

 

The theme 3. “The stages of carrying out of research in technics and economics”.

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

 

The section 2. “The genesis and theoretical bases of the cognitive modeling technology
in the system analysis, informatics, psychology and economics”.

The theme 4. “The emergence of cognitive approach, the bases of the system and financial analysis of the difficult objects of research”.

The classification of the levels of consideration of the “difficult” object, process or phenomenon
in the static or dynamic environment of its functioning
(macro – the gravitational, geo-political, public and social
and micro – the biological, chemical, physical, genetic, molecular, and nuclear).

The sequence of steps of the processing of information expressed in the form of data
at the system and financial analysis of the difficult objects, processes and phenomena.

The system and information approaches in technics and economics:
the concept, representation and classification of the systems and objects of research
(the analytical way, the tabular way and the graphical way),
the structural decomposition of the object, process and phenomenon,
the properties of system, the highlighting of the flows of information
(the input flow of information, in-the intra-system flows of information,
the output flow of information and the inter-system flows of information),
the transformation of information in the process of information exchange.

The cognitive approach in the information-educational environment, psychology, modern informatics and economics:
the main directions of research of the information processing at the training,
the main directions of research of the intelligence and the structure of the psychological portrait
of the cognitive model of the subject (Kholodnaya M.A. and Vetrov A.N.),
the genesis of the cognitive modeling technology for the system analysis of the information-educational environment
and cognitive informatics (computer science) as the modern scientific direction in the area of theory of information,
the ways of research of the object, process or phenomenon,
the main directions of perception, processing and understanding of information,
and also the structure of the cognitive model of the subject of training (Vetrov A.N.),
the main directions of visual representation, processing and presentation of the information,
and also the structure of the cognitive model of them means of training (Vetrov A.N.),
the genesis of the cognitive modeling technology for the financial analysis as the modern scientific direction.
The fundamental bases of the cognitive modeling technology for the financial analysis
of the enterprises and (credit) organizations: the system approach (theory of automatic control),
the social-economic approach (the management in the social systems),
the information approach (the theoretical bases of informatics),
the financial-economic approach (the financial analysis), the financial-analytical approach (the accounting and statistics),
the analytical approach (the theoretical economic cybernetics, the mathematical and instrumental methods of economics),
the cybernetic approach (the practical economic cybernetics, the mathematical and instrumental methods of economics).

 

The theme 5. “The features of the analysis of the object of research in the environment of functioning”.

The kinds of the objects of research (the technical, social, economic, political, legal,
medical, biological, mixed or hybrid and others).
The main kinds of the environments of functioning in the analysis of the behavior of difficult objects
(the linear and nonlinear, the determined and stochastic, the local and distributed).
The dynamics of functioning of a certain object, process, phenomenon
(the real modeling – the direct observation,
the observation by the means of use of the means and the empirical-statistical modeling
and the imitating modeling – the simple imitating modeling,
the analytical imitating modeling and the analytical-numerical modeling).
The object in the environment of functioning at the real modeling and imitating modeling.
The classification of the objects of research
(the static, quasi-dynamic, dynamic, linear, nonlinear, simple and difficult).
The principle of superposition and linearity.

 

The theme 6. “The system of the analysis and control of the object, process or phenomenon”.

The kinds of control systems of the objects, processes and phenomena
(the system of the analysis and data processing, the system of automatic control,
the system of forecasting and adoption of economic decisions).
The classification of the control systems of the objects, processes and phenomena
(the linear – the linear condition and linear influences, the nonlinear – the nonlinear condition and nonlinear influences,
the centralized – the centralized measured condition and centralized influences,
the decentralized – the decentralized measured condition and decentralized influences,
the autonomous – the autonomously measured condition and autonomous influences,
the local – the locally measured condition and local influences,
the affine – the linear and nonlinear condition and sometimes degenerate control,
the distributed – the distributed measured condition and distributed influences,
the supervisory – the mixed measured condition and mixed influences).
The structural decomposition of systems (the economic system, the technical system, the biological system and others).
The command-administrative economics (the system of economic relations)
and the market economics (the system of economic relations).

 

The theme 7. “The concept of the cognitive model as the information basis of the system and financial analysis”.

The genesis and concept of the (cognitive) model.

The ways of representation of the structure of the cognitive model and difficult problem environments:
the formal classical of the 0^th generation (the logical and productional models),
the nonformal classical of the 0^th generation (the semantic network, the frame network and ontology),
the formal new of the 0^th generation (the calculation of the theory of sets and corteges on domains
and the innovative calculation of the theory of sets and counts),
the nonformal new of the 0^th generation (the multilevel block diagram
and the multilevel enclosed pyramids combining the theory of counts and the theory of sets),
the flat of the 1^st generation (the cognitive disk and cognitive circle),
the volumetric of the 1^st generation (the cognitive cylinder, cognitive cone and cognitive sphere),
the flat and volumetric of the 2^nd generation (the one-, two-, three-, four-, five- and more
cognitive disk, cognitive circle, cognitive cylinder, cognitive cone and cognitive sphere),
the hybrid of the 3^rd generation (the combination of the existing cognitive models).

The 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 the 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.

 

The theme 8. “The financial reporting-documentation as the information basis of the analysis”.

The concept, properties (usefulness and reliability),
the requirements to the quality (relevance, timeliness, significance, value, reliability,
truthfulness, prevalence, contents and form, understandability , comparability, verifiability and neutrality),
the principles of the inclusion of data into the reporting-documentation (the principles of the inclusion of information – the double record,
the economic unit, the frequency, the functionality and the monetary unit
and the principles of restriction of the inclusion of information – the expenses and benefits,
wariness , confidentiality, method and compliance),
the elements and forms of financial reporting-documentation (the accounting balance as the form №1,
the explanatory note to the accounting balance,
the report about profits and losses as the form №2, the explanatory note to the report about profits and losses,
the report about the change of capital as the form №3, the explanatory note to the report about the change of capital,
the report about the movement of cash means on accounts as the form №4, the explanatory note to the report about the movement of means,
the appendix to the accounting balance as the form №5,
the report about the target use of received means as the form №6,
the auditor conclusion about the results of activity of the organization).

 

The section 3. “The international standards of financial reporting-documentation on the way
to the unification of the forms of financial and accounting reporting-documentation”.

The theme 9. “The structure and dynamics of functioning of the financial market”.

The classification of the subjects and the structure of the financial market (the foreign exchange market, the market of gold and the stock market).

The structure of the stock market (the market of loan capital, the market of bank loans and the market of securities).
The structure of the market of securities (the market of share securities,
the market of debt securities and the market of derivative securities).

The classification of the market of securities: by the nature of financial instruments (primary and secondary),
by the terms of operations (spot and term), by the organization of auction (exchange and off-exchange),
by the participants (investor, intermediary and issuer).

The schemes of financial mediation at the basis of the mechanism of functioning of the financial market.

The proficit unit (a creditor or an an investor) as the seller provides the temporarily available means
to the direct intermediary or the financial institution (the professional participant)
and the proficit unit (a creditor or an investor) as the buyer receives the obligations of return
from the direct intermediary or the financial institution (the professional participant),
and the deficit unit (a borrower or an issuer) as the buyer receives the temporarily available funds
from the direct intermediary or the financial institution (the professional participant)
and the deficit unit (a borrower or an issuer) as the seller issues the obligations of return
to the direct intermediary or the financial institution (the professional participant).
The classification of the specialization of the institutional professional participants of the market
(the broker and dealer activity, the management of assets, the organizer of trade,
the clearing activity, the depository activity and the registrar).
The structure of the qualification tests of the professional participants of the market.

 

The theme 10. “The global purposes of standardization and harmonization of the accounting
in the limits of the problem of unification of the reporting-documentation”.

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

 

The theme 11. “The institutional subjects regulating the creation, distribution and use
of the international standards”.

The structure and tasks of the institutional subjects regulating
of the international standards of accounting and the financial analysis on the example
of “The committee on the international standards of financial reporting-documentation”
(The board and The council of trustees of “The committee on the international standards of financial reporting-documentation”,
“The consulting council on the international standards of financial reporting-documentation”
and “The committee on the interpretations of the international standards of financial reporting-documentation”).

 

The theme 12. “The principles of creation, distribution and use
of the international standards of financial and accounting reporting-documentation”.

The general principles of creation, distribution and use
of the international standards of financial and accounting reporting-documentation
(the foundational principles of preparation of the financial reporting-documentation on the international standards of financial reporting-documentation,
the qualitative characteristics and the properties of the financial information expressed in the data,
the restrictions of the relevance and reliability of information in the financial reporting-documentation).
The concept and classification of the foundational principles of preparation of the financial reporting-documentation
on the international standards of financial reporting-documentation: the method of charge and the continuity of activity.

The concept and classification of the qualitative characteristics and properties of the financial information expressed in the data:
understandability, relevance and significance, reliability and reliability,
neutrality, prudence, the completeness of description and comparability.
The concept and classification of the restrictions of relevance and reliability of the information in the financial reporting-documentation:
timeliness, the ratio between benefits and expenses,
the ratio between the qualitative and quantitative characteristics.

 

The theme 13. “The main methods of transformation of the financial reporting-documentation”.

The concept and classification of the main methods of the creation (transformation) of financial reporting-documentation
on the international standards of financial reporting-documentation:
the method (process) of conversion (the parallel or double accounting)
and the method (process) of transformation (the adjustment or shifting) of the financial reporting-documentation.

The concept and classification of the methods (processes)
of conversion (the parallel or double accounting) of the financial reporting-documentation:
the variant of full conversion (transition) and the variant of stage-by-stage conversion.

The concept and classification of the methods (processes) of transformation (the adjustment or shifting) of the financial reporting-documentation:
the variant of full transformation, the variant of full transformation with taking into account of the hyperinflation
and the full transformation with taking into account of the requirements to the recalculation of indicators into the national or foreign currency.

The comparing of the methods (processes) of conversion (the parallel or double accounting)
and the methods (processes) of transformation (the adjustment or shifting) of the financial reporting-documentation.

 

The theme 14. “The features of formation of the accounting balance on the international standards of financial reporting-documentation”.

The concepts of the accounting balance on the Russian standards of accounting
and the accounting balance on the international standards of accounting.

The general strategy of the process of transformation of the financial reporting-documentation:
the analysis of the accounting information (the primary registers of accounting),
the formation of adjustment transactions and the reclassification of the accounts of the accounting balance,
the preparation of the financial reports of the organization in compliance with the international standards of financial reporting-documentation.

The features of the analysis of the accounting information (the primary registers of accounting):
the analysis of the used accounting politics and the condition of the model of accounting,
the formation of the trial accounting balances on the beginning and the end of the reporting period and verification,
the analysis of turnovers on the active and passive of the accounting balance and the preparation of working documents.
The features of formation of the adjustment transactions and the reclassification of accounts of the accounting balance:
the formation and coordination of the offered adjustment transactions,
the entering of adjustment transactions into the accounting balance made
on the international standards of financial reporting-documentation,
the development of the plan of accounts on the international standards of financial
reporting-documentation and the formation of transactions on the reclassification.

The features of preparation of the financial reports of organization in compliance
with the international standards of financial reporting-documentation:
the preparation of the working tables for the creation of the report about profits and losses on IAS,
the preparation of information for the formation of the report about the movement of monetary means,
the preparation of the forms of financial and accounting reporting-documentation and explanations to them.

The scheme of formation of the accounting balance by the method of the parallel conducting of accounting and transformation (shifting):
the transformation or shifting (one configuration in the software)
and the parallel conducting of accounting (two configurations in the software).

The structure of the transformation or shifting of the accounting balance
and the parallel conducting of accounting on the accounting balance:
the accounting balance in accordance with RAS, the trial accounting balance on the beginning of the reporting period,
the adjustment transactions on the beginning and the end of the period,
the transformed accounting balance on the end of the reporting period, the transactions on reclassification,
the trial accounting balance on IAS on the end of the reporting period, the accounting balance in accordance with IAS.

The realization of parallel conducting of the accounting and the financial analysis.

The realization of transformation at the accounting and the financial analysis.

The strategy (scheme) of The central bank at the transformation of financial reporting-documentation:
the regrouping of the items of the accounting balance and the report about profits and losses,
the definition of the list of necessary adjustments of the items of the accounting balance and the report about profits and losses
and the calculation of the sums of necessary adjustments of the items of the accounting balance and the report about profits and losses.
The ways of transformation of the accounting balance and the report about profits and losses:
the shifting of financial reporting-documentation from RAS to IAS and contrary
(the calculation of the initial balance of  on the active and passive accounts on RAS and IAS,
the transactions in the course of the analytical period in the documentation on RAS and IAS,
the calculation of turnovers on the debit and credit of the active and passive accounts
of financial and accounting documentation on RAS and IAS,
the calculation of the final balance on the active and passive accounts on RAS and IAS,
the formation of adjustment tables for the accounting of charges in the beginning and the end of the analytical period
for the revealing of discrepancies of RAS and IAS,
the calculation of the nominal values of new aggregates of the financial reporting-documentation on IAS
based on the accounting of the items of financial reporting-documentation on RAS,
the formation of the reporting-documentation on IAS based on the reporting-documentation on RAS)
and the parallel accounting of the financial reporting-documentation on RAS and IAS
(the calculation of the initial balance on the active and passive accounts on RAS,
the calculation of the initial balance on the active and passive accounts on IAS,
the carrying out of the accounting transactions (records) in the course of the analytical period
in the financial reporting-documentation prepared on RAS
the carrying out of the accounting transactions (records) in the course of the analytical period
in the financial reporting-documentation prepared on IAS,
the calculation of turnovers on the debit and the credit at the carrying out of the active and passive accounts
of the documentation prepared on RAS
the calculation of turnovers of the debit and the credit at the carrying out of the active and passive accounts
of the documentation prepared on IAS,
the calculation of the final balance on the active and passive accounts on RAS,
the calculation of the final balance on the active and passive accounts on IAS,
the formation of the final reporting-documentation on RAS and IAS on the enterprise,
the (credit) organization, the bank and the consolidated banking group).

 

The theme 15. “The qualification tests of the professional participants of the financial system of the country”.

The concept of the qualification tests of the professional participants of the financial market.

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

 

The theme 16. “The administrative-legal forms of existence of the economy subject”.

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

 

The section 4. “The cognitive modeling technology
as the apparatus of the financial analysis of the organizational structure”.

The theme 17. “The iterative cycle of the cognitive modeling technology”.

The concept and structure of the iterative cycle of the cognitive modeling technology at the stages
of identification, conceptualization, structuring, formalization, the structural analysis, the parametrical analysis,
realization, modeling, the analysis, the subject interpretation and synthesis.

 

 

The theme 18. “The technique of use of the cognitive modeling technology for the financial analysis of the organization”.

The concept and structure of the 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 the choice of the way of representation of cognitive model
at the stages of identification, conceptualization and structuring,
the algorithm of formation of the structure of cognitive model at the stages
of formalization, the structural analysis and the parametrical analysis,
the technique of the research of the parameters of cognitive model at the stages
of realization and modeling,
the algorithm of processing of a posteriori data of the financial analysis at the stages
of analysis, subject interpretation and synthesis.

 

The theme 19. “The features of the selection of techniques and algorithms for the realization of the analysis of the object of research”.

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

 

The theme 20. “The ways of representation of the structure of cognitive model”.

The concept and classification of the ways of representation of the structure of cognitive model:
the classical – the traditional ways of representation of the structured data
(the formal – has the any analytical-numerical apparatus:
the logical model – the calculation by the statements and predicates,
and the productional model – the kernels of production equivalent to the rules,
the nonformal – the structural-graphic or the equivalent representation:
the frame model – the proto-frames and frames copies (the list or the table),
the semantic network – the graph with tops (knots) and arches (relations),
the ontology – the nonconventional way of representation of the structured data
for the poorly formalized and poorly structured areas)
and the innovative – the nontraditional models of representation of the structured data
(the formal – the analytically-numerical device based on the formulas:
the oriented graph combining the theory of sets,
the nonformal – the nonformal representation of poorly formalizable areas
and poorly structured objects, processes and phenomena: the multilevel structural scheme without any communications).
The main attributes of information element (field):
the size of stored and transmitted information,
the type of information (the textual, digital or numerical, graphic, sound and mixed).
The representation of the structure of cognitive model by means of the oriented graph combining theory of sets,
the multilevel structural scheme and the calculus with use of the corteges on domains.

 

The theme 21. “The technique of formation of the normative-legal basis for the financial analysis of the organization”.

The concept and structure of the technique of formation of the normative-legal basis of the financial analysis of the organization
at the stages of identification, conceptualization, structuring, formalization and realization.

 

The theme 22. “The technique of formation of the information basis of the financial analysis of the organization”.

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

 

The theme 23. “The technique of the additional check of the information basis of the financial analysis”.

The concept and structure of the technique of additional check of the information basis of the financial analysis
at the preparatory stage, at the stage of the audit of documentation and at the stage of auditor conclusion.

 

The theme 24. “The technique of creation and modification of the working plan of accounts and the model of accounting”.

The concept and structure of the technique of creation and modification of the working plan of accounts and the model of accounting
at the preliminary stage, at the stage of creation of the plan of accounts and at the stage of creation of the model of accounting.

 

The theme 25. “The technique of carrying out of the financial analysis of the condition of organization”.

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

 

The theme 26. “The parametrical cognitive models block for the financial analysis of the organization”.

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

 

The theme 27. “The technique of research of the parameters of the cognitive model for the financial analysis”.

The concept and structure of the technique of research of the parameters of the cognitive model of the financial analysis of the organization
at the preliminary stage, the preparatory stage, the stage of the (automated) financial analysis,
the stage of analysis and the stage of the viewing of results of the analysis.

 

The theme 28. “The algorithm of processing of a posteriori data of the vertical, horizontal and trend financial analysis”.

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

 

The theme 29. “The recommendations to use of the cognitive modeling technology for the financial analysis of the organization”.

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

 

The section 5. “The features of procedure of the financial analysis of the economy subject”.

The theme 30. “The organizational structure of enterprise and its features”.

The concept and structure of the integrated organizational structure of enterprise.
The ways of building of the organizational structures of the (credit) organization:
linear, branched, divisional, umbrella and hybrid.
The principles of the organization of management by the finance in the process of the financial analysis:
the principle of economic efficiency (the justification of expenses),
the principle of financial control (the transparency and observability),
the principle of financial stimulation (the financing and investment),
the principle of material liability (the departments and centres of responsibility).
The scheme of management of the organizational structure of enterprise.
The cycle of the financial analysis of the organization on the basis of the primary registers of accounting:
planning, organization, accounting, control, regulation and the financial analysis.

 

The theme 31. “The features of the organizational structure of the educational establishment of the system of education”.

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

 

The theme 32. “The example of the territorially distributed organizational structure
in the basis of the information-educational environment”.

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

 

The theme 33. “The example of the distributed automated organizational structure
at the basis of the information-educational environment”.

The concept and typical scheme of interaction of the information centre of the educational establishment
and the automated workplaces of the subjects of training.

 

The theme 34. “The features of the inflationary depreciation of monetary flows in the economic system of the country”.

The concept of inflation as the tax on the nominal holder of monetary means.

The classification of inflation by the rates of the relative depreciation of monetary means:
the sliding inflation, the galloping inflation, the stagflation and the hyperinflation.

The classification of the indexes of inflation (of the relative depreciation of the monetary means):
the index of Laspeyros (the relatively underestimates the nominal value of inflation),
the index of Paashe (the relatively overestimates the nominal value of inflation)
and the index of Fischer (the average geometrical of the index of Laspeyros and the index of Paashe).

 

The theme 35. “The features of change of the cost of monetary flows in the economic system of the country”.

The classification of the methods of the financial analysis: the static methods and the dynamic methods.

The calculation of the value of the net discounted income.

The discounting and compounding at the calculating of the net discounted income
on the basis of the different-time income and outcome monetary flows.

The calculation of the general, constant and variable expenses at the manufacture of production,
the gross profit and the breakeven point  of production.

 

The theme 36. “The indexes of dynamics of the financial market and tools”.

The concept and classification of the indexes of financial market.

The 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
(the “blue chips” of the world financial market) – Doe Jones.

The indexes of the network of stock-exchanges and banking system in RF:
the 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).

The indexes of the 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).

The indexes of the 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).

The indexes of The Russian trading system (RTS) for the estimation of market activity:
the composite index RTS, the branch index RTS, the branch index RTStl, the branch index RTSmm,
the branch index RTSin, the branch index RTScr, the branch index RTSeu, the branch index RTSfn.

The indexes of stock market among the organizers of trading of RF:
the composite index of The Moscow interbank currency exchange (MICE), the composite index MICE10,
the branch index MICEX FNL, the branch index MICEX O&G, the branch index MICEX PWR,
the branch index MICEX TLC, the branch index MICEX M&M, the branch index MICEX MNF,
the branch index MICEX CGS, the branch index MICEX CHM,
the capitalization index MICEX LC (the high capitalization),
the capitalization index MICEX MC (the standard capitalization),
the capitalization index MICEX SC (the basic capitalization).
The main indicators of organization at the formation of the portfolio of purchases and the portfolio of sales
of the financial instruments on the financial market:
the charter and the foundation agreement, the administrative-legal form of economy subject,
the form of ownership of organization, the size of authorized capital, the quoted list, the type of organizational structure,
the existence of separate divisions, representations and branches.
The calculation of the quoted cost of financial instrument.

 

The theme 37. “The dynamics and communications of economy subject in the financial system of the country”.

The concept and structure of the dynamics of functioning of the economy subject in the economic system of the country:
the government bodies and the politics of the country
(the collecting of input sflow – the tax process, the customs process and the expense of output flow – the budgetary process),
the sources of formation of the incomes and the directions of the expenditure of means
(the legal entities, the professional participants of the financial market and natural persons).

 

The theme 38. “The investment and innovative politics of organization”.

The concept and structure of the politics of development in the organization: the investment politics (the directions of expenditure),
the innovative politics (the final results), the scientific-technical politics (hardware and software means),
the technological policy (the technology of production).

The concept and classification of innovations as the final result of innovations:
the organizational innovation, the technological innovation, the technical innovation and the non-material innovation.
The concept and classification of investments as the inflows of the monetary means:
the real investment, the financial investment, the commercial investment and the on-material investment.

 

The theme 39. “The normative-legal basis of the financial analysis”.

The concept of the normative-legal basis of the (credit) organization
(the federal, regional and local laws, resolutions, acts and orders) and the features of activity:
the administrative-legal form, the kind of activity, the type of organization and the features of accounting.

 

The theme 40. “The information basis of the financial analysis of the activity of credit and other organization”.

The structure of the information basis of support of the financial analysis and accounting:
the legislative level (the details of regulatory-legal character –
the legislation of RF, USA, Japan and the other countries,
the details of normative-legal character – “The Ministry of finance”, “The central bank”,
“The Federal commission on the market of securities”,
the data of the system of accounting – the primary registers of accounting
and the primary reporting documents, the internal and analytical reporting-documentation, the accounting and financial reporting-documentation,
the statistical data – the press, radio and television and the network “Internet”),
the normative documents for the formation and submission of the accounting reporting-documentation
(the legislative level – the laws on the federal, regional and local level,
the normative level – the regulations about the accounting,
the methodical level – the methodical indications on the rules of accounting,
the organizational level – the regulation of the accounting and reporting-documentation at the level of organization),
the structure of financial reporting-documentation and the primary registers of accounting
(the form №1 the accounting balance, the form №2 the report about profits and losses,
the appendixes to the accounting balance and the report about profits and losses –
the form №3 the report about the change of capital, the form №4 report about the movement of monetary means,
the form №5 the appendix to the accounting balance, the form №6 report about the target use of means,
the explanatory note to the accounting reporting-documentation – the explanatory note of the appendix to the accounting balance,
the explanatory note of the report about the change of capital, the explanatory note of the report about the movement of monetary means,
the explanatory note of the report about the target use of means,
the certainly positive, the positive with reservations, the negative audit conclusion,
or the written refusal from the making of conclusion, the total part of a certain audit conclusion).
The concept and structure of the requirements to the financial reporting-documentation of the organizational structures.

The concept and structure of the financial reporting-documentation of the (non)production organization.
The concept and features of the financial reporting-documentation of the credit organization.
The main functions of the financial reporting-documentation in the banking system of RF.
The structure of the registers of the accounting and financial reporting-documentation of credit organization.
The concept and structure of the additional elements of the accounting and financial reporting-documentation of credit organization:
the main primary reporting documents of credit organization
and the main primary registers of accounting in the credit organization.

The concept and structure of the main primary reporting documents of credit organization:
the cashier check, the counter on the receiving monetary means, the consignment and commodity-transport note,
the payment order, the payment requirement, the account and invoice with the specification of nomenclature units,
the collection order, the collection requirement, the certificate about the state registration,
the power of attorney, the inventory of the assortment groups and nomenclature units of banking products.
The concept and structure of the main primary registers of accounting in the credit organization:
the journal of economy operations (the accounting journal), the cash journals,
the sheet of remains (the reverse-accounting sheet), the sheet of the remains of the raised and placed means,
the turnover sheet on the synthetic accounts of credit organization.
The concept and classification of the consumers of financial reporting-documentation:
the external consumers (the international institutional bodies, the governmental bodies, the tax bodies,
The central bank, the organizer of trading, the registrar, the investment company, the credit organization,
the broker, the dealer, the shareholders and principals)
and the internal consumers (the service of internal audit, the service of external audit,
the chief accountant, the general director, the serving bank, the internal shareholders and owners).

The concept and structure of the elements of financial reporting-documentation connected with the changes
of the financial-economy activity of the organization in the accounting balance:
the assets, the obligations, the capital, the main balance equation, the alternative balance equation.

The concept and structure of the elements of financial reporting-documentation connected with changes
of the financial-economy activity of organization in the report about profits and losses:
the income, the expense, the profit (loss), the structure of capital (the main capital and additional capital).

 

The theme 41. “The concept of the simple and consolidated accounting and financial reporting-documentation”.

The concept of the simple and consolidated accounting and financial reporting-documentation.

The concept and structure of the elements of the typical form of certain document:
the heading part, the substantial part and the final part.

The main kinds of accounting and financial reporting-documentation: the simple reporting-documentation and the consolidated reporting-documentation.
The main forms of the consolidated accounting and financial reporting-documentation:
the consolidated accounting balance, the consolidated report about profits and losses,
the consolidated report about the movement of monetary means,
the consolidated report about the change of the own means of shareholders
and the appendixes to the consolidated financial reporting-documentation.

The structure of notes to the consolidated reporting-documentation for the interpretation and detailing of the financial analysis:
the main activity of the consolidated group, the economic environment, in which the group carries out of their activity,
the bases of the submission of reporting-documentation, the principles of accounting politics, the monetary means and their equivalents,
the trading (quoted, traded and turned) securities, the means in the other banks, the credits and advance-payments to the clients,
the investment securities available for the sale, the investment securities withheld before repayment,
the investments into the associated company (holding or group), the goodwill, connected with the acquisition of subsidiary companies,
the increased percentage incomes and other assets, the fixed assets, the means of other banks, the means of clients,
the issued debt securities, the other borrowed means, the increased percentage expenses and other obligations,
the minimal and maximal share at the nominal holder, the authorized capital, the emission income,
the saved-up deficiency (the retained earnings), the percentage incomes and expenses, the commission incomes and expenses,
the operating expenses, the taxes on income, the profit (loss) per share, the dividends, the segment analysis,
the management of financial risks, the conditional obligations and the derivative financial instruments,
the fair value of financial instruments, the operations with the related parties,
the main subsidiary companies in the consolidated financial reporting-documentation,
the acquisition and leaving, the events after reporting date.

 

The theme 42. “The main methods of the financial analysis of the different forms of reporting-documentation”.

The concept and general classification of the methods of the financial analysis in the conditions of definiteness
at the determined influences of external environment:
the calculation of the instant, current and urgent liquidity of serving bank,
the calculation of instant, current and urgent liquidity of organization,
the estimation of the degree of financial independence of a certain organization,
the estimation of the profitability of investments into the capital, the fixed assets, shares,
the estimation of the turnover of monetary means and the term of useful life of the fixed assets
of the (not)material production of goods, works and services,
the estimation of profitability of the own (the monetary means of owners), loan (the monetary means of bank)
and attracted capital (the monetary means of the nominal shares holders of shares and obligations),
the estimation of the profitability of the sale of production: goods, works and services,
the estimation of the solvency of the serving bank and organization
(the low, average and high solvency in the short-term, medium-term and long-term horizon of planning
as the potential ability to meet the requirements according to the available liabilities ),
the calculation of the prime cost of goods, works or services – allocate the full, incomplete or partial
calculation of the prime cost of nomenclature units,
the calculation of breakeven point – calculating analytically or graphically by means of the equation:
the proceeds from sales (the gross flow of incomes) = the constant expenses + the variable expenses of organization,
the calculation of the net discounted flow of incomes – the calculation of the net compounded (compounding forward)
and the net discounted (discounting back) flow of incomes and expenses to the initial (current) moment of time,
the calculation of annuities (uniform payments) by the method
of prenumerando (the charge happens at the initial moment of an interval of time)
and postnumerando (the charge happens in the final moment of time),
the vertical financial analysis in the conditions of definiteness – is reached by means of the direct comparison
of the aggregates and accounts of the first and second order on a certain moment of time (the point of relevance),
the horizontal financial analysis in the conditions of definiteness – is reached by means of the direct comparison
of the aggregates and accounts of the first and second order on a various moment of time (the point of relevance),
the trend financial analysis on the basis of the analytical coefficients system in the conditions of definiteness –
is provided the calculation of a set of analytical coefficients for the estimation of results
of the financial-economy activity of a certain organization,
the calculation of the measures of central tendency of economic indicators
(minimum, maximum, the main measure of tendency or the most probable value,
median, moda, the measures of asymmetricity and pointedness),
the average quadratic deviation, the dispersion of nominal values.

The methods of the general investment analysis in the conditions of definiteness
(the analysis of the investment project (short-term and long-term),
the analysis of the sensitivity of the investment project of (credit) organization,
the analysis of the change of liquidity and solvency of economy subject,
the efficiency of distribution of the monetary means by the target directions,
the allocation of the factors of external environment and the factor analysis of investment project).
The forecasting of the need of emergence of the discounted (discounting back)
and compounded (compounding forward) inflows and outflows of the monetary means
(the choice of the method of the depreciation of fixed assets of the (non)production activity of (credit) organization,
the choice of the way of the accounting of output monetary flow
(the deposit in the bank, the reinvestment, the capitalization of income in the other organizations),
the choice of the way of the formation of income flow (the temporarily free monetary means,
the credit or the loan in the bank, the additional emission of shares and obligations, the contract of financial rent),
the estimation of the commercial risk of the impossibility of realization of goods, works and services
(the insurance, joint insurance and reinsurance of financial risks),
the estimation of the production risk of the impossibility of production,
the estimation of the financial risk of the impossibility of payment of the monetary means to the owners,
the dividends to the nominal holders, the sums on the credits and percentage payments by the credit agreement
(the credit line, the usual credit or the consolidated credit according to the amount of financing),
the estimation of the efficiency of reinvestment of the profit after the payment of dividends).
The forecasting of the rates of the raising and placement of monetary means
(the calculation of the nominal and real amount of inflation (the index of Laspeyros and the index of Paashe),
the calculation of the barrier rate of the raising of monetary means
(the profitability of the investment project must provide
the fast payback with taking into account the cost of raising of the monetary means in time).
The calculation of the simple and discounted period of payback and the index of profitability.
The concept and structure of accounts of the accounting and the financial analysis:
the synthetic account of the first order, the synthetic account of the second order, the analytical account.
The concept and structure of the accounts entering into the basis of the plan of accounts of the accounting balance of credit organization:
the balance accounts (the section A), the accounts of trust management (the section B), the off-balance accounts (the section C),
the fixed-term accounts (section D), the accounts DEPO (the section E) and others.

The structure of the active and passive account in the financial analysis of the primary registers
of accounting and the four types of accounting transactions:
the first type causes the increasing the nominal value on the debit on the active account,
the second type causes the reduction of the nominal value on the credit on the active account,
the third type causes the increasing of the nominal value on the credit on the passive account,
the fourth type causes the reduction of the nominal value on the debit on the passive account.
The vertical analysis of the reporting-documentation of the current year and its comparison.
The horizontal analysis on the basis of the data of several years.
The trend analysis on the basis of the analytical coefficients system.

 

The theme 43. “The recommended scheme of carrying out of the audit check”.

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

 

The theme 44. “The scheme of carrying out of the financial analysis and audit”.

The concept and scheme of carrying out of the financial analysis and audit.

The concept and classification of the kinds of the audit check of organization:
by the place of carrying out of the check of the accounting and financial documents of organization (cameral and exit),
by the way of carrying out of the audit check of financial-economy activity
(the obligatory audit and the initiative audit),
by the character of the audit check of organization by the auditors directly (the external audit and the internal audit),
and by the periodicity of carrying out of the audit check of organization (the initial and repeated).
The stages of the audit check of the activity of production and non-production organization.
The external and internal control of the activity of production and non-production organization.
The external and internal control of the activity of credit organization.

 

The theme 45. “The financial analysis of the credit organization”.

The basic elements of the banking system and stock market of RF:
the first level of the banking system of RF (“The central bank of RF”, “Vneshtorgbank of RF”,
the regional representative offices of “CBR”, the payment-processing center of “CBR”, the separate divisions of “CBR”),
the second level of the banking system of RF (the professional participants – the commercial bank, the investment fund,
the registrar, the organizer of trading, the depositary and the other credit organizations,
the subjects-consumers of stock market and the specialists (users) –
the shareholder, the principal, the broker, the dealer, the legal entity and the natural person).
The concept and properties (rights) of commercial bank as the universal credit organization.
The characteristics (elements) of bank as the legal entity.
The main operations of credit organization on the raising and placement of assets:
the settlement, the depository-credit and collection.

The main attributes of the document in the credit organization (bank).
The concept and main kinds of bank (economy) operations:
the cash operations of credit organization (the cash service),
the settlement operations of credit organization (the settlement service),
the credit operations of credit organization (the raising and placement of means),
the operations with securities (the receiving and sale of securities),
the operations with the precious metals of credit organization (purchase and sale),
the operations in the different national or foreign currency of credit organization,
the interbank operations (the raising and placement of available means),
the intrabank operations (on the movement of property, capital and funds),
the results of the financial-economy activity of credit organization.
The main tasks of the accounting and audit in the credit organization.

 

The theme 46. “The financial analysis of the multi-nomenclature enterprise”.

The scheme of work of the producers of semi-finished-products, realizer and consumer:
the first level of the banking system of RF, the second level of the banking system of RF (the professional participants),
the level of the producers and realizers of goods, works and services,
the level of the consumer, the organization of trading network and the warehouse of shop.
The concept and features of documents for the non-cash form of mutual calculations.
The concept and features of documents for the cash form of mutual calculations.

 

The theme 47. “The financial analysis of the trading-purchasing organization”.

The scheme of work of the producer, realizer and consumer of goods, works and services:
the first level of the banking system of RF, the second level of the banking system of RF (the professional participants),
the level of the producers and realizers of goods, works and services,
the level of the consumer, the organization of trading network and the warehouse of shop.
The main characteristics (properties) and functions of the enterprise of the sphere of sale.

 

The theme 48. “The static financial analysis of the results of financial-economy activity in the conditions of definiteness”.

The possible list of the tasks of the financial analysis of the economy subject.

The list of the derivative tasks of the financial analysis of the credit organization.

The concept and structure of the accounting balance of (non)production organization.
The concept and structure of the accounting balance of credit organization.
The concept and structure of the accounting balance of “The Federal reserve system”.
The concept and structure of monetary aggregates in the structure of monetary mass (supply).
The factors of the increasing and reduction of monetary mass (supply).
The analysis of the sustainability of credit organization and commercial bank:
the social-political factors, the general-economic factors and the condition of economy subjects in the branch,
the condition of the financial market and the degree of its segmentation in the region and area,
the external and internal financial sustainability of credit organization (commercial bank).
The main approaches to the research of resistance of the credit organization:
the sustainability of the organizational structure of credit organization,
the financial sustainability of credit organization in the financial market,
the functional sustainability of credit organization at the performance of operations,
the commercial sustainability of credit organization in the economic system,
the capital sustainability and the structure of the capital of credit organization.
The main methods to the research of the financial sustainability of credit organization
(the method of the dynamic accounting balance is actively developed):
the formal analysis of the accounting balance of credit organization,
the estimation of the structure of the directions of placement of the means of the accounting balance,
the estimation of the structure of the sources of raising of the means of the accounting balance,
the comparative analysis of the items of the synthetic accounting of the first and second order,
the estimation of the sustainability of the financial position of credit organization,
the estimation of the liquidity and business activity of credit organization,
the estimation of the efficiency of management by the structure of credit organization,
the estimation of the degree of discrepancy of the results of financial-economy activity
and the indicators of the primary registers of accounting reporting-documentation,
the estimation of the area (range) of definition of the nominal values of financial indicators,
the estimation of the area (range) of admissible values of the different criteria of estimation of the results
of financial-economy activity of the credit organization (bank).
The classification of the risks of credit organization of the financial system:
pure, system and non-financial risks (the natural risk or the natural-science risk, the ecological risk,
the political risk, the transport risk, the property risk, the production risk and the trading risk),
the speculative risks (the financial risk, the inflationary risk, the deflationary risk, the currency risk,
the risk of liquidity, the risk of formation of the portfolio of purchases and the risk of formation of the portfolio of sales)
and the investment risks (the risk of the missed benefit, the risk of decline in yield, the percentage risk,
the credit risk, the exchange risk, the risk of bankruptcy and the risk of selective invariancy).

The main methods of the analysis of the structure of the consolidated accounting balance:
the main equation of the accounting balance (the analysis of assets and liabilities),
the modified equations of the accounting balance (the analysis of circulating capital),
the capital balance management (the structure of the capital of credit organization),
the modified capital equation (the analysis of the dynamics of the structure of capital),
the equation of the dynamic accounting balance (the analysis of the flow of incomes and expenses).

 

The theme 49. “The main analytical coefficients of the financial analysis”.

The concept and classification of the main analytical coefficients of the financial analysis.
The main analytical coefficients of the financial analysis
for the estimation of the property position of economy subject:
the sum of economy means, which are located on the accounting balance of organization,
the cost of the net assets of enterprise,
the share of the fixed assets of production in the total of balance
and the coefficient of the depreciation of fixed assets.
The main analytical coefficients of the financial analysis
for the estimation of liquidity and solvency of the economy subject:
the coefficient of instant (fast) liquidity, the coefficient of current liquidity
and the coefficient of absolute liquidity.
The main analytical coefficients of the financial analysis
for the estimation of the financial sustainability of economy subject:
the coefficient of the concentration of own capital, the coefficient of the concentration of raised capital,
the coefficient of the financial dependence of capitalized sources,
the coefficient of the financial independence of capitalized sources,
the coefficient of financial leverage and the coefficient of the capacity of percents to payment.
The main analytical coefficients of the financial analysis for the estimation of the business activity of economy subject:
the planned capacity of the current activity by the stocks,
the turnover of stocks (in turns), the turnover of stocks (in days),
the turnover of means in calculations (in turns), the turnover of means in calculations (in days)
and the duration of operational cycle.
The main analytical coefficients of the financial analysis
for the estimation of the profit and profitability of economy subject:
the profitability of assets, the profitability of invested capital,
the profitability of own capital, the profitability of sales: the norm of gross profit,
the profitability of sales: the norm of operating profit
and the profitability of sales: the norm of net profit.

The main analytical coefficients of the financial analysis
for the estimation of the market activity of economy subject:
the income (profit) per share, the value of share, the dividend profitability,
the dividend exit and the coefficient of the quotation of share.
The structure of the accounting balance and the report about profits and losses of enterprise
for the introduction of the analytical coefficients system.
The initial data of the accounting balance for the introduction of the analytical coefficients system.
The initial data of the report about profits and losses for the introduction of the analytical coefficients system.

 

The theme 50. “The features of the software for the automation
of the analysis of the results of financial-economy activity of organization”.

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

 

The theme 51. “The cognitive model for the static analysis of the financial condition in the conditions of definiteness”.

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

 

The section 6. “The specific of research of the organizational structure by means
of the cognitive modeling technology” (it is studied on the laboratory practical work).

The theme 52. “The financial analysis of the organizational structure”.

The criteria of estimation of the efficiency of functioning of the organizational structure
and the estimations of the achieved results of financial-economy activity
on the basis of the data of the primary registers of the accounting and accounting policy.

 

The theme 53. “The economic factors of the efficiency of functioning of the economy subject in the financial system”.

The formation and calculation of the aggregates of the accounting balance of the (non)production organization
on the basis of the plan of accounts of the accounting .
The formation and calculation of the aggregates of the accounting balance of credit organization.

 

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

The information basis of the accounting and the financial analysis.
The calculation of the parameters of the cognitive model for the vertical financial analysis of the organization and credit organization.
The calculation of the parameters of the cognitive model for the horizontal financial analysis of the organization and credit organization.
The calculation of the parameters of the cognitive model for the carrying out of the trend financial analysis of the organization and credit organization.

 

The theme 55. “The architecture of the complex of programs for the automation of the financial analysis and audit of the economy subject”.

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

 

The list of laboratory works
on the discipline “Finance, monetary circulation and credit”

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

1.1. The aggregates of the accounting balance of economy subject
(the dynamics of the active operations of organizational structure and the dynamics of the passive operations of organizational structure).

1.2. The aggregates of the report about profits and losses of economy subject
(the dynamics of the profit or loss of organizational structure).

1.3. The aggregates of the report about the movement of monetary means of the economy subject
(the input monetary flow of organizational structure and the output monetary flow of organizational structure).

1.4. The aggregates of the report about the change of the capital of economy subject (the dynamics of the capital of organizational structure).

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

2.1. The ratios between the aggregates and items of the accounting balance of economy subject
(the ratios between the aggregates and items of active (the directions of the placement of means)
and passive (the sources of the raising of means) of the accounting balance of organizational structure).

2.2. The ratios of the elements of the report about profits and losses of economy subject
(the ratios between the aggregates and items of the report about profits and losses of organizational structure).

2.3. The ratios between the aggregates and items of the report about the change of the capital of economy subject
(the ratios of the (dynamics) of the capital of organizational structure).

2.4. The ratio of the aggregates and items of the report about the movement of the monetary means of economy subject
(the ratios of the input monetary flow of organizational structure).

2.5. The ratios of the elements of the appendix to the accounting balance of economy subject
(the ratios of the items and aggregates of active of the accounting balance of organizational structure).

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

3.1. The investment appeal of economy subject
(the property position of economy subject and the liquidity of economy subject).

3.2. The financial sustainability of economy subject
(the capital of economy subject and the business activity of organizational structure).

3.3. The profitability of economy subject (the income and profitability of economy subject).

 

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 the HEIs / Edited by prof. M.V. Romanovsky, prof. O.V. Vrublevskaya, prof. B.M. Sabanti. –
M.: “Prospect”, “Yurayt”, 2000. – 501 p.

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

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

5. Finance. Monetary circulation. Credit: the textbook for the HEIs / 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. – the 2^nd prod., reslave. and add. edition / Edited by V.V. Kovalyov. – M.: “Velbi”, 2003. – 634 p.

 

The additional sources

1. Vorontsovsky A.V. The methods of justification of the investment projects in the conditions of definiteness:
the learning manual. – SPb.: “The publishing-house of "SPbSU"”, 1999. – 89 p.

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

3. Lyalin V.A., Vorobyov P.V. Financial management: the learning manual, the 2^nd edition, reslave. and add. –
SPb.: “The publishing-house "Business-pressa"”, 2001. – 142 p.

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

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

6. Maslennikov V.V. The factors of development of the national banking systems. –
SPb.: “The 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. The World economics: the textbook / Edited by the prof. A.S. Bulatov. – M.: “Urist”, 1999. – 734 p.

10. The World economics. the learning manual for the 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.The bases of the international monetary and credit relations: the textbook / The sci. ed. by dr. of econ. sci., prof. V.V. Kruglov. –
M.: “INFRA-M”, 2000. – 431 p.

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

14.Pipko V.A., Pipko A.V., Berezhnoy V.I. The (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. The bases of banking. – M.: “INFRA-M”, 1996. – 624 p.

17.Polyakov V.P., Moskovina L.A. The structure and functions of the central banks. The 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. The institutes of market. – M.: “The publishing-house "BEK"”, 1998. – 287 p.

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

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

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

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

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

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

26. The financial right: the textbook / Edited by Himichev N.I. – M.: “The publishing-house "BEK"”, 1995 – 524 p.

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

28. The financial management: the textbook for the HEIs / G.B. Polyak, I.A. Akodis, T.A. Krayeva and others;
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 the 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 the 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 24^th June 2004 y., the 01^st September 2007 y. and the 23^rd of November 2010 y. –
Vol.2 for the reviewing 608 p. [reduced]
and [full] CD-ROM1 (financial reporting-documentation), Vol.5 CD-ROM4 (RAS), Vol.8 CD-ROM7 (IAS / GAAP) –
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 the translation (download),
horizontal (the 24^th June 2004 y., the 01^st September 2007 y. and the 09^th of December 2010 y. –
Vol.3 for the reviewing 896 p. [reduced]
and [full] CD-ROM2 (financial reporting-documentation), Vol.6 CD-ROM5 (RAS), Vol.9 CD-ROM8 (IAS / GAAP) –
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 the translation (download)
and trend (the 24^th June 2004 y., the 01^st September 2007 y. and the 27^th of December 2010 y. –
Vol.4 for the reviewing 480 p. [reduced]
and [full] CD-ROM3 (financial reporting-documentation), Vol.7 CD-ROM6 (RAS), Vol.10 CD-ROM9 (IAS / GAAP) –
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 the 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 the 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 the 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 24^th June 2004 y., the 01^st September 2007 y. and the 23^rd of November 2010 y. –
Vol.2 for the reviewing 608 p. [reduced]
and [full] CD-ROM1 (financial reporting-documentation), Vol.5 CD-ROM4 (RAS), Vol.8 CD-ROM7 (IAS / GAAP) –
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 the translation (download),
horizontal (the 24^th June 2004 y., the 01^st September 2007 y. and the 09^th of December 2010 y. –
Vol.3 for the reviewing 896 p. [reduced]
and [full] CD-ROM2 (financial reporting-documentation), Vol.6 CD-ROM5 (RAS), Vol.9 CD-ROM8 (IAS / GAAP) –
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 the translation (download)
and trend (the 24^th June 2004 y., the 01^st September 2007 y. and the 27^th of December 2010 y. –
Vol.4 for the reviewing 480 p. [reduced]
and [full] CD-ROM3 (financial reporting-documentation), Vol.7 CD-ROM6 (RAS), Vol.10 CD-ROM9 (IAS / GAAP) –
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 the translation (download)
financial analysis and audit based on the cognitive modeling technology”. –
for the present me of my diploma of the doctor of economic sciences in 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 24^th June 2004 y., the 01^st September 2007 y. and the 23^rd of November 2010 y. –
Vol.2 for the reviewing 608 p. [reduced] and [full] CD-ROM1 (RAS)),
for the present me of my diploma of the doctor of economic sciences in spec. 08.00.10 (download) and for the 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 24^th June 2004 y., the 01^st September 2007 y. and the 09^th of December 2010 y. –
Vol.3 for the reviewing 896 p. [reduced] and [full] CD-ROM2 (RAS)),
for the present me of my diploma of the doctor of economic sciences in spec. 08.00.10 (download) and for the 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 24^th June 2004 y., the 01^st September 2007 y. and the 27^th of December 2010 y. –
Vol.4 for the reviewing 480 p. [reduced] and [full] CD-ROM3 (RAS)),
for the present me of my diploma of the doctor of economic sciences in spec. 08.00.10 (download) and for the 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 24^th June 2004 y., the 01^st September 2007 y. and the 23^rd of November 2010 y. –
for reviewing 608 p. [reduced] and [full] Vol.5 CD-ROM4 (IAS / GAAP)),
for the present me of my diploma of the academician of (natural) sciences
in spec. (01.02.01), 05.13.01, 05.13.10, 19.00.02 (19.00.03), 08.00.10 (download) and for the 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 24^th June 2004 y., the 01^st September 2007 y. and the 09^th of December 2010 y. –
for reviewing 896 p. [reduced] and [full] Vol.6 CD-ROM5 (IAS / GAAP)),
for the present me of my diploma of the academician of (natural) sciences
in spec. (01.02.01), 05.13.01, 05.13.10, 19.00.02 (19.00.03), 08.00.10 (download) and for the 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 24^th June 2004 y., the 01^st September 2007 y. and the 27^th of December 2010 y. –
for reviewing 480 p. [reduced] and [full] Vol.7 CD-ROM6 (IAS / GAAP)),
for the present me of my diploma of the academician of (natural) sciences
in spec. (01.02.01), 05.13.01, 05.13.10, 19.00.02 (19.00.03), 08.00.10 (download) and for the translation (download).

 

The list of questions for the preparation to examination or automized testing

1. The list of examination questions (download).

2. The list of the themes of abstracts (for the 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”

The day department: the lectures and laboratory practical work

The evening department: the lectures and laboratory practical work

 

According to the preliminary arrangement

 

 

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