| 5.2. COURSES DESCRIPTION
Name of the course: Philosophy ECTS credit:4
Semester: 3,4
Period of study: September-December, February-May
Contact hours: 76
Content: The role of philosophy in human and social life. Philosophical, religious and scientific picture of the world. The human being and personality. Issues of freedom and responsibility. Issues of modern civilization. Assessment: test (3), exam (4)
Name of the course: Culture Studies ECTS credit:4
Semester: 1
Period of study: September-December
Contact hours: 54
Content: The history of world cultures. The history of Russian culture. Schools, trends and theories in culture studies. Cultural heritage. Assessment: test
Name of the course: Foreign Language
(English, German, French) ECTS credit:19 Semester: 1,2,3,4
Period of study: September-December, February-May
Contact hours: 288
Content: Key language skills training: speaking, listening, reading Assessment: test (1,3), exam (2,4)
Name of the course: History ECTS credit:5
Semester: 1,2
Period of study: September-December, February-May
Contact hours: 86
Content: Types of ancient civilization. History of Russia and European countries. The 20-th century history as a new level of historical synthesis. The global history. Human being's mind and mentality development. Assessment: test (10, exam (2)
Name of the course: Sport ECTS credit:13
Semester: 1,2,3,4,5,6
Period of study: September-December, February-May
Contact hours: 360
Content: The role of sport in student's professional training/ social and biological fundamentals of sport. Assessment: attestation
Name of the course: Sociology ECTS credit:2
Semester: 5
Period of study: September-December
Contact hours: 36
Content: History of sociology. Society as a socio-cultural system. The concept of "culture". Culture impact on social economic and political relations. Individual's social status. Intra- and intergroup relations. Social behavior. Social structure and institutions. Social conflicts and their settlement. Assessment: test
Name of the course: Political Studies ECTS credit:2
Semester: 6
Period of study: February-May
Contact hours: 32
Content: History of political studies. The theory of power and authority. Political life and its features. Political system. Political ideologies. The world politics and international relations. Comparative political studies. Assessment: test
Name of the course: Psychology and Pedagogy ECTS credit:4
Semester: 7,8
Period of study: September-December, February-May
Contact hours: 68
Content: The key concepts of psychology. Psychic, behaviour and activity. Personality and interpersonal communication. The key concepts of pedagogy. Family pedagogy. Assessment: test (7), exam (8)
Name of the course: Mathematics ECTS credit:10
Semester: 1,2
Period of study: September-December, February-May
Contact hours: 156
Content: Linear algebra and linear programming. Integrals. Mathematical models in economics. "Supply and demand" models. The theory of games. Assessment: test (1), exam (2)
Name of the course: Informatics ECTS credit:10
Semester: 1,2,3
Period of study: September-December, February-May
Contact hours: 162
Content: Key concepts? Types of information. PCs, information systems and networks. Languages of programming. Software. Trends in information technologies development. Assessment: test (1,2), exam (3)
Name of the course: Fundamentals of Modern Natural Science ECTS credit:5
Semester: 2
Period of study: February-May
Contact hours: 96
Content: A scientific method. History of Scientific thought. Orders and chaos. Structural levels of matter organization micro-, macro- and megaworlds. Time and space. Principles of relativity and symmetry. Genetics and evolution. Assessment: exam
Name of the course: Economic Geography
and Regional Economics ECTS credit:3
Semester: 3
Period of study: September-December
Contact hours: 54
Content: The concept of geosphere. The theory of geographic determinism. Methods of natural resources evaluation. Supplies of mineral resources and fuel. Industrial production allocation. Regional economy. International economic relations of Russia and its economic regions. Assessment: test
Name of the course: Ecology ECTS credit:3
Semester: 4
Period of study: February-May
Contact hours: 48
Content: Natural resources as a target of environmental protection. Effective ecological and environmental management. Ecological and environmental planning. Social aspects of ecology. Assessment: test
Name of the course: Theory of Economics ECTS credit:17
Semester: 1,2,3,4
Period of study: September-December, February-May
Contact hours: 244
Content: Fundamentals of economic analysis, market and public sector. Key concepts of ownership. Introduction to macroeconomics. Money, GDP, Supply and demand. Inflation and unemployment. Types of business activity. Competition. Regulation and deregulation. Comparative economic system. Assessment: test (1,3), exam (2,4)
Name of the course: History of Economic Doctrines ECTS credit:4
Semester: 3
Period of study: September-December
Contact hours: 72
Content: Overview of economic thought development from the Ancient East, antiquity to the Middle Age. Evolution of the economic thought on the early stage of market economy and entrepreneurship. Key schools of modern economic thought (marginalism, neo-classical school, marxism etc.). Keyneism, neo-classisism, "state socialism". Assessment: exam
Name of the course: Statistics ECTS credit:8
Semester: 4,5
Period of study: September-December, February-May
Contact hours: 126
Content: Key concepts of statistics. Statistical observation and analysis. Statistical graphs and charts. Absolute and relative quantities. Economic and social statistics. Statistics of population and labour force; production. Assessment: test (5), exam (4)
Name of the course: Law ECTS credit:7
Semester: 7,8,9
Period of study: September-December, February-May
Contact hours: 126
Content: Law, personality and state. The structure of law. Law and Constitution. Private law. Civil. Commercial and international law. Legal background for commercial transactions, types of agreements. Assessment: test (7,9), exam (8)
Name of the course: Global Economy ECTS credits:3
Semester: 3
Period of study: September-December
Contact hours: 54
Contents: Key indicators and trends of world economy development. Factors influencing geopolitical interests of countries on the global market. Assessment: exam Name of the course: Marketing ECTS credits:3 Semester: 7 Period of study: September-December
Contact hours: 54
Contents: The major objectives of this course are to provide students with a broad knowledge and understanding of marketing. The main focus is on the firm or organization which markets its products, services or ideas. The course also explores marketing as a process Assessment: exam
Name of the course: International Economic Relations ECTS credits:2
Semester: 6
Period of study: February-May
Contact hours: 32
Contents: Nature of economic relations between different countries, groups of countries and transnational corporations. Issues of goods, services, capital and labour transfer. Assessment: test Name of the course: Issues of Modern Accounting ECTS credit: 3
| Semester: |
9 |
| Period of study: |
September-December |
| Contact hours: |
36 |
| Contents: |
Development of the theory of accounting. Characteristics of modern management accounting models. International standards of financial reporting. Adapting Russian theory and practice to requirements of ISFR. |
| Assessment: |
test |
Name of the course: Accounting and Analysis in Trade ECTS credit: 4
| Semester: |
9 |
| Period of study: |
September-December |
| Contact hours: |
54 |
| Contents: |
Accounting and analysis in trade (wholesale and retailing). Accounting and analysis of goods stocks, distribution costs, financial results. |
| Assessment: |
exam |
Name of the course: Accounting and Analysis in Construction ECTS credit: 4
| Semester: |
9 |
| Period of study: |
September-December |
| Contact hours: |
54 |
| Contents: |
Accounting and analysis in construction. Accounting and analysis of construction contracts. Forming cost of construction production. Construction firm activity. |
| Assessment: |
exam |
Name of the course: History of Accounting and Auditing ECTS credit: 2
| Semester: |
2 |
| Period of study: |
February-May |
| Contact hours: |
32 |
| Contents: |
Science of accounting. Development of accounting, system of accounts, main national trends of accounting. Accounting in Russia, international accounting standards. |
| Assessment: |
test |
Name of the course: Accounting in Budget Organizations ECTS credit: 3
| Semester: |
5,6 |
| Period of study: |
September-December, February-May |
| Contact hours: |
48 |
| Contents: |
Organization of budget accounting. Classification of incomes and expenditures. Plan of accounts and balance sheet of budget organization. Characteristics of accounting systems of service-sector organizations. |
| Assessment: |
test (5), exam (6) |
Name of the course: Accounting in Banks ECTS credit:1
| Semester: |
6 |
| Period of study: |
February-May |
| Contact hours: |
18 |
| Contents: |
Organization of banking accounting. Plan of accounts and balance sheet in banks. Accounting of banking operations (payment, credit etc.). Accounting of incomes and expenditures of banks. |
| Assessment: |
test |
Name of the course: Accounting and Analysis in ECTS credit: 3
International Business
| Semester: |
8 |
| Period of study: |
February-May |
| Contact hours: |
64 |
| Contents: |
Principles of accounting and analysis in international business. Accounting and analysis of export and import. Accounting and foreign exchange. Accounting of exchange rates. |
| Assessment: |
exam |
Name of the course: International Accounting ECTS credit: 2
| Semester: |
7 |
| Period of study: |
September-December |
| Contact hours: |
36 |
| Contents: |
General characteristics of international accounting system. International standards of accounting. Methodological principles of international system. National plans of accounts. |
| Assessment: |
test |
Name of the course: Auditing ECTS credit: 9
| Semester: |
9 |
| Period of study: |
September-December |
| Contact hours: |
108 |
| Contents: |
Audit fundamentals: targets, essence, types. Auditing principles. Implementation: fields and objects. Auditor's report. International audit standards. Practical auditing (internal and external). |
| Assessment: |
exam |
Name of the course: Financial Accounting ECTS credit: 6
| Semester: |
8 |
| Period of study: |
February-May |
| Contact hours: |
96 |
| Contents: |
Institutions, regulating national accounting policy. The concept of financial accounting and its aims. Fiscal accounting principles. Factors of accounting system. |
| Assessment: |
exam |
Name of the course: Management Accounting ECTS credit: 5
| Semester: |
7 |
| Period of study: |
September-December |
| Contact hours: |
90 |
| Contents: |
Internal users of accounting data. The concept of management accounting and its aims. Costs classification. Financial costs accounting models in management accounting. Costing system. Managerial and economic models of costing. |
| Assessment: |
exam |
Name of the course: Financial Statements ECTS credit: 2
| Semester: |
9 |
| Period of study: |
September-December |
| Contact hours: |
36 |
| Contents: |
Concept of book-keeping in Russia and abroad. Balance sheets. Profit and loss account. Consolidated balance sheet. Principles of internationalization in accounting and book-keeping of different countries. Specialized book-keeping - for taxation, statistics etc. |
| Assessment: |
test |
Name of the course: Office Administration and ECTS credit: 2
Record Management
| Semester: |
3 |
| Period of study: |
September-December |
| Contact hours: |
36 |
| Contents: |
Management documentation. Management documentation structure. Working with documents. System of documentation. |
| Assessment: |
test |
Name of the course: Workstation of the Accountant ECTS credit: 4
| Semester: |
8,9 |
| Period of study: |
September-December, February-May |
| Contact hours: |
68 |
| Contents: |
Automated accounting information processing system. Automated working place and their comparative characteristics. |
| Assessment: |
test (8), exam (9) |
Name of the course: Accounting and Analysis of
Securities ECTS credit: 5
| Semester: |
8 |
| Period of study: |
February-May |
| Contact hours: |
80 |
| Contents: |
Accounting operations with different types of securities (shares, bonds, bills, state bonds, options, futures). Methods of financial payments. Methods of evaluatng investment effectiveness, financial assets return. Theory of risks and its influence on investment decision making. |
| Assessment: |
exam |
Name of the course: Accounting in Insurance ECTS credit: 4
| Semester: |
9 |
| Period of study: |
September-December |
| Contact hours: |
54 |
| Contents: |
Features of accounting in insurance. Balance sheet of insurance company. Accounting of incomes and expenditures. Accounting of insurance reserves, financial results. Financial statements. |
| Assessment: |
test |
Name of the course: Theory of Accounting ECTS credit: 13
| Semester: |
4, 5 |
| Period of study: |
February-May, September-December |
| Contact hours: |
198 |
| Contents: |
Content and functions of accounting; subject and methodology of accounting; concept and theories of accounting. |
| Assessment: |
exam (4, 5) |
Name of the course: Management ECTS credit: 3
| Semester: |
7 |
| Period of study: |
September-December |
| Contact hours: |
54 |
| Contents: |
Market in Russia and its features. Market economy and management. Concept and functions of management. Short-term and long-term planning. Business ethics. |
| Assessment: |
test |
Name of the course: Pricing ECTS credit:2
| Semester: |
6 |
| Period of study: |
February-May |
| Contact hours: |
32 |
| Contents: |
Price and its types. Pricing in various economic systems. Pricing policy. Costs, profit and price. Price regulation. |
| Assessment: |
test |
Name of the course: Financial Position of the Enterprise ECTS credit:2
| Semester: |
5 |
| Period of study: |
September-December |
| Contact hours: |
36 |
| Contents: |
Financial position of enterprise and ways of its improvement. Circle of enterprise resources. Sales and gross profit. Financial plan. Financial position of enterprises with different types of ownership and different industries. |
| Assessment: |
test |
Name of the course: Taxes and Taxation ECTS credit:2
| Semester: |
6 |
| Period of study: |
February-May |
| Contact hours: |
32 |
| Contents: |
Taxes, its function and classification. Taxation system, tax policy. Taxes as a regulating mechanism of economy. |
| Assessment: |
exam |
Name of the course: Insurance ECTS credit:2
| Semester: |
7 |
| Period of study: |
September-December |
| Contact hours: |
36 |
| Contents: |
Insurance industry. Insurance marketing. Insuring companies and individuals. Insurance in different industries. |
| Assessment: |
test |
Name of the course: Information Technologies in Economy ECTS credit:6
| Semester: |
6, 7 |
| Period of study: |
February-May, September-December |
| Contact hours: |
90 |
| Contents: |
Information technologies and data processing in economy. |
| Assessment: |
test (6, 7) |
Name of the course: Finance ECTS credit:4
| Semester: |
4 |
| Period of study: |
February-May |
| Contact hours: |
48 |
| Contents: |
Fiscal policy. Financial management. Financial planning and forecasting. Fiscal system and its components. Budgeting. |
| Assessment: |
test |
Name of the course: Money, Loans, Banks ECTS credit:3
| Semester: |
6 |
| Period of study: |
February-May |
| Contact hours: |
48 |
| Contents: |
Essence, forms and functions of money. Money circulation and its structure. Theories of money. Money circulation laws. Fiscal system of Russia. The role of loans. Banking system. Types of banks and banking infrastructure. |
| Assessment: |
exam |
|
