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Specificity of articulation of sounds, intonation, accentuation and rhythm of neutral speech in the target language; the main features of the full style of pronunciation, typical for the field of professional communication; reading transcription; lexical minimum in the amount of 4000 educational lexical units of a general and terminological nature; the concept of differentiation of vocabulary by areas of application (everyday, terminological, general scientific, official and other); the concept of free and stable phrases, phraseological units; the concept of the main ways of word formation; grammatical skills that provide general communication without distorting the meaning in written and oral communication; basic grammatical phenomena characteristic of professional speech; the concept of everyday-literary, official-business, scientific styles, the style of fiction; the main features of the scientific style; culture and traditions of the countries of the studied language, the rules of speech etiquette; speaking; dialogical and monologue speech using the most common and relatively simple lexical and grammatical means in the main communicative situations of unofficial and official communication; the basics of public speech (oral communication, report); listening; understanding of dialogical and monologue speech in the field of everyday and professional communication; reading; types of texts: simple pragmatic texts and texts on a wide and narrow profile of the specialty; letter; types of speech works: abstract, abstract, abstracts, messages, private letter, business letter, biography.

Physical culture in general cultural and professional training of students; its socio-biological foundations; physical culture and sports as social phenomena of society; legislation of the Russian Federation on physical culture and sports; physical culture of a person; the basics of a healthy lifestyle for a student; peculiarities of using physical culture means to optimize working capacity; general physical and special training in the system of physical education; sport; individual choice of sports or exercise systems; professionally applied physical training of students; the basics of the methodology of self-study and self-control over the state of your body.

Essence, forms, functions of historical knowledge; Methods and sources of the study of history; concepts and classification of the historical source; Russian historiography in the past and in the present: general and special; methodology and theory of historical science; the history of Russia is an integral part of world history; ancient heritage in the era of the Great Nations Migration; the problem of the ethnogenesis of the Eastern Slavs; the main stages of the formation of statehood; Ancient Russia and nomads; Byzantine-Old Russian ties; features of the social structure of Ancient Russia; ethnocultural and socio-political processes of the formation of Russian statehood; adoption of Christianity; the spread of Islam; evolution of East Slavic statehood in XI-XII centuries; socio-political changes in Russian lands in XII-XV centuries; Russia and the Horde: problems of mutual influence; Russia and the medieval states of Europe and Asia; the specifics of the formation of a unified Russian state; the rise of Moscow; the formation of the estate system of organization of society; Peter's reforms I ; century of Catherine; preconditions and features of the formation of Russian absolutism; discussions about the genesis of autocracy; features and main stages of the economic development of Russia; evolution of land ownership; the structure of feudal land tenure; serfdom in Russia; manufacturing and industrial production; the formation of an industrial society in Russia: general and special; social thought and features of the social movement in Russia XIX century; reforms and reformers in Russia; Russian culture XIX centuries and its contribution to world culture; role XX centuries in world history; globalization of social processes; problems of economic growth and modernization; revolutions and reforms; social transformation of society; clash of tendencies of internationalism and nationalism, integration and separatism, democracy and authoritarianism; Russia at the beginning XX century; the objective need for the industrial modernization of Russia; Russian reforms in the context of global development at the beginning of the century; political parties of Russia: genesis, classification, programs, tactics; Russia in the conditions of world war and national crisis; revolution of 1917; civil war and intervention, their results and consequences; Russian emigration; socio-economic development of the country in the 20s; NEP; the formation of a one-party political regime; the formation of the USSR; the cultural life of the country in the 1920s; foreign policy; the course towards building socialism in one country and its consequences; socio-economic transformations in the 30s; strengthening the regime of Stalin's personal power; resistance to Stalinism; The USSR on the eve and in the initial period of the Second World War; The Great Patriotic War; socio-economic development, social and political life, culture, foreign policy of the USSR in the post-war years; cold war; attempts to implement political and economic reforms; Scientific and technological revolution and its influence on the course of social development; USSR in the mid 60's and 80's: the growth of crisis phenomena; Soviet Union in 1985-1991; restructuring; attempted coup in 1991 and its failure; the collapse of the USSR; Belovezhskie agreements; the October events of 1993; the formation of a new Russian statehood (1993-1999); Russia on the path of radical socio-economic modernization; culture in modern Russia; foreign policy activity in a new geopolitical situation.

The structure and composition of modern culturological knowledge; cultural studies and philosophy of culture, cultural anthropology; culturology and history of culture; theoretical and applied cultural studies; methods of cultural studies; basic concepts of culturology: culture, civilization, morphology of culture, functions of culture, subject of culture, cultural genesis, culture dynamics, language and symbols of culture, cultural codes, intercultural communication, cultural values ​​and norms, cultural traditions, cultural picture of the world, social institutions of culture, cultural self-identity, cultural modernization; typology of cultures; ethnic and national, elite and popular culture; eastern and western types of cultures; specific and "middle" cultures; local cultures; place and role of Russia in world culture; trends in cultural universalization in the global modern process; culture and nature; culture and society; culture and global problems of our time; culture and personality.

Object, subject and method of political science; functions of political science; political life and power relations; the role and place of politics in the life of modern societies; social functions of politics; history of political doctrines, Russian political tradition: origins, socio-cultural foundations, historical dynamics; modern political science schools; civil society, its origin and characteristics; features of the formation of civil society in Russia; institutional aspects of policy; political power; politic system; political regimes, political parties, electoral systems; political relations and processes; political conflicts and ways to resolve them; political technology; political management; political modernization; political organizations and movements; political elites; political leadership; sociocultural aspects of politics; world politics and international relations; features of the world political process; national-state interests of Russia in the new geopolitical situation; methodology of cognition of political reality; paradigms of political knowledge; political analytics and forecasting.

State and law. Their role in the life of society. The rule of law and regulations. The main legal systems of our time. Sources of Russian law. Law and regulations. The system of Russian law. Branches of law. Offense and Legal Liability. The importance of legality and law and order in modern society. Constitutional state. The Constitution of the Russian Federation is the main law of the state. Features of the federal structure of Russia. The system of public authorities in the Russian Federation. Environmental law. Legal basis for the protection of state secrets. Fundamentals of legal regulation of economic activity: the concept of legal regulation of economic relations; state regulation and management in the field of economics; administrative responsibility; licensing of certain types of entrepreneurial activity; responsibility for violation of antitrust laws. Civil law: specific features of civil law regulation; the legal status of business entities; organizational and legal forms of legal entities; property rights and protection; general provisions on obligations and contracts; terms and limitation of actions; main contracts in economic activity; legal regulation of settlements; protection of violated rights and judicial procedure for resolving disputes. Labor law: labor agreement (contract), the procedure for its conclusion and grounds for termination; transfer to another job; ensuring the employment of laid-off workers; disciplinary and material responsibility of the employee; the procedure for considering labor disputes. Finance, banking and accounting legislation: characteristics of financial relationships; main institutions of financial law; legal framework for financial control; tax regulation of entrepreneurial activity; responsibility for violation of tax legislation; legal regulation of relations in the field of banking; the legal status of the Bank of Russia; the concept of a credit institution; measures applied by the Bank of Russia in case of violation of banking legislation; legal regulation of currency relations; types of securities and their legal regime, legal regulation of the issue and circulation of securities; legal responsibility of participants in the securities market, general characteristics of legislation in the field of insurance activities, insurance legal relationship, insurance contract and its conditions, insurance sanctions.

Psychology: subject, object and methods of psychology; the place of psychology in the system of sciences; the history of the development of psychological knowledge and the main directions in psychology; individual, personality, subject, individuality; psyche and organism; psyche, behavior and activity; the main functions of the psyche; development of the psyche in the process of ontogenesis and phylogenesis; psychology of Personality; structure of the psyche; the relationship between consciousness and the unconscious; basic mental processes; structure of consciousness; cognitive processes; sensation; perception; performance; imagination; thinking and intelligence; creation; Attention; emotions; mental regulation of behavior and activity; communication and speech; interpersonal relationships; small group psychology; intergroup relationships and interactions. Psychology of business communication: personality, psychological types, archetype, interaction, perception, communication, conformism, nonconformism, reference group, attribution, identification, empathy, reflection, stereotypes, verbal and non-verbal communication, conflict, ethical norms of communication; national psychological types; universal ethical and psychological norms and principles; psychology and society; psychology and labor; economic, legal psychology; models of political psychology: federal and regional aspects; psychology of global problems of our time; psychology and personality: bodily psychology and psychology of everyday life, professional psychology, psychology and culture of noospheric thinking; business negotiations: their nature, definition of goals, organization, methods and skills of business negotiations; ways of assessing the agreements reached in the negotiation process. Pedagogy: object, subject, tasks, functions, methods of pedagogy; the main categories of pedagogy: education, upbringing, training, pedagogical activity, pedagogical interaction, pedagogical technology, pedagogical task; education as a universal value; education as a socio-cultural phenomenon and pedagogical process; educational system of Russia; goals, content, structure of lifelong education, the unity of education and self-education; pedagogical process; educational, upbringing and developmental training functions; education in the pedagogical process; general forms of organizing educational activities; lesson, lecture, seminar, practical and laboratory classes, debate, conference, test, exam, extracurricular activities, consultation; methods, techniques, means of organizing and managing the pedagogical process; family as a subject of pedagogical interaction and the socio-cultural environment of upbringing and personal development; management of educational systems.

Styles of the modern Russian language; linguistic norm, its role in the formation and functioning of the literary language; speech interaction; basic units of communication; oral and written varieties of the Russian language; normative, communicative, ethical aspects of speaking and writing; functional styles of the modern Russian language; interaction of functional styles; scientific style; the specificity of using elements of different language levels in scientific speech; speech norms of educational and scientific spheres of activity; official business style, sphere of its functioning, genre variety; language formulas of official documents; methods of unification of the language of official documents; international properties of Russian official business writing; Language and style of administrative documents; language and style of commercial correspondence; language and style of instructional and methodological documents; advertising in business speech; rules of paperwork; speech etiquette in the document. Genre differentiation and selection of linguistic means in a journalistic style; features of oral public speech; the speaker and his audience; main types of arguments. Preparation of speech: choice of topic, purpose of speech, search for material, beginning, deployment and completion of the speech; basic methods of searching for material and types of auxiliary materials; verbal design of a public speech; comprehensibility, information content and expressiveness of public speech. Conversational speech in the system of functional varieties of the Russian literary language; conditions for the functioning of colloquial speech, the role of extra-linguistic factors. A culture of speech; the main directions of improving the skills of literate writing and speaking.

Socio-philosophical prerequisites for the development of sociology as a science; classical sociological theories; modern sociological theories and laws, their relationship with economic laws; Russian sociological thought; society and social institutions; world system and processes of globalization; social groups, communities, strata; types of communities; community and personality; small groups and collectives; social organization; social movements; social inequality, social structure of society, stratification and social mobility; social status and social role; social interaction and social relations; consciousness and behavior of individuals and groups; public opinion as a social institution; culture as a factor of social change; interaction of economy, social relations and culture; social aspects of market development; personality as a social type; social control and deviation; personality as an active subject; social change; social revolutions, conflicts and reforms; the concept of social progress; Russia's place in the world community; methodology and methodology of sociological research.

Philosophy subject; place and role of philosophy in culture; the formation of philosophy; main directions, schools of philosophy and stages of its historical development; the structure of philosophical knowledge; doctrine of being; monistic and pluralistic concepts of being, self-organization of being; concepts of material and ideal; space, time; movement and development, dialectics; determinism and indeterminism; dynamic and statistical patterns; scientific, philosophical and religious pictures of the world; person, society, culture; human and nature; society and its structure; civil society and the state; a person in the system of social connections; man and historical process: personality and masses, freedom and necessity; formational and civilizational concepts of social development; the meaning of human existence; violence and non-violence; freedom and responsibility; morality, justice, law; moral values; ideas about the perfect person in different cultures; aesthetic values ​​and their role in human life; Religious values ​​and freedom of conscience; consciousness and cognition; consciousness, self-awareness and personality; knowledge, creativity, practice; faith and knowledge; understanding and explanation; rational and irrational in cognitive activity; the problem of truth; reality, thinking; logic and language; the art of argument; basics of logic; scientific and non-scientific knowledge; scientific criteria; the structure of scientific knowledge, its methods and forms; the growth of scientific knowledge; scientific revolutions and changes in the types of rationality; science and technology; the future of humanity; global problems of our time; interaction of civilizations and scenarios of the future.

Linear algebra with elements of analytical geometry: operations on vectors and matrices; systems of linear algebraic equations; determinants and their properties; eigenvalues ​​of matrices; complex numbers; lines and planes in affine space; convex sets and their properties .; mathematical analysis and differential equations: sequence limit and its properties; limit and continuity of the function; extrema of functions of several variables; indefinite and definite integrals; numerical and power series; differential equations of the first order; linear differential equations with constant coefficients. Theory of Probability and Mathematical Statistics : random events; frequency and probability; basic formulas for calculating probabilities; random variables; numerical characteristics of discrete and continuous random variables; normal distribution law; general population and sample; parameter estimates; correlation and regression. Economic and mathematical methods: linear and integer programming; graphical method and simplex method for solving linear programming problems; dynamic programming; Bellman recurrence relations; mathematical theory of optimal control; matrix games; cooperative games; playing with nature; flat graphs; Euler graphs; Hamiltonian graphs; digraphs; network graphics; Petri nets; Markov processes; problems of analysis of closed and open systems of queuing. Economic and mathematical models: utility functions; indifference curves; demand functions; Slutsky equation; income-consumption curves; price-consumption curves; elasticity coefficients; material balances; product release functions; production functions of resource costs; the models of the firm's behavior in the conditions of perfect and imperfect competition; general economic equilibrium models; Arrow-Hurwitz model; statistical and dynamic models of input-output balance; general models of economic development; Solow model.

The concept of information, general characteristics of the processes of collection, transmission, processing and accumulation of information; hardware and software for the implementation of information processes; tools for solving functional tasks; algorithmization and programming; high-level programming languages, databases; computer software and programming technologies; local and global computer networks; bases and methods of information protection; computer workshop.

Economic information as part of the information resource of society; information and information processes in the organizational and economic sphere; technology and methods of processing economic information; the role and place of automated information systems in the economy; design of automated information systems; functional and supporting subsystems; the role and place of an economic specialist at the stages of the life cycle of the creation, development and operation of an information system; intelligent technologies and systems; application of intelligent technologies in economic systems; basic principles of construction and use of automated systems in foreign economic activity; telecommunication technologies in economic information systems.

Linear multiple regression model; least squares method (mns); properties of mnc estimates; regression quality indicators; linear regression models with heteroscedastic and autocorrelated residuals; generalized least squares method (omnc); variable structure regression models (dummy variables); nonlinear regression models and their linearization; time series characteristics; models of stationary and non-stationary time series, their identification; system of linear simultaneous equations; indirect, two-step and three-step least squares method.

Natural science and humanitarian culture; scientific method; history of natural science; panorama of modern natural science; development trends; corpuscular and continual concepts of describing nature; order and disorder in nature; chaos; structural levels of organization of matter; micro-, macro- and megaworlds; space, time; principles of relativity; principles of symmetry; conservation laws; interaction; short-range, long-range; condition; principles of superposition, uncertainty, complementarity; dynamic and statistical patterns in nature; energy conservation laws in macroscopic processes; the principle of increasing entropy; chemical processes, reactivity of substances; internal structure and history of geological development of the earth; modern concepts of the development of geospheric shells; lithosphere as an abiotic basis of life; ecological functions of the lithosphere: resource, geodynamic, geophysicogeochemical; geographic shell of the Earth; features of the biological level of organization of matter; principles of evolution, reproduction and development of living systems; the diversity of living organisms is the basis for the organization and stability of the biosphere; genetics and evolution; human: physiology, health, emotions, creativity, performance; bioethics, man, biosphere and cosmic cycles: noosphere, irreversibility of time, self-organization in animate and inanimate nature; principles of universal evolutionism.

The structure of the national economy: spheres, sectors, complexes, industries; the enterprise is the main link in the economy; enterprise and entrepreneurship in a market environment; types of enterprises; production and organizational structure of enterprises; types of production; organization of the production process; infrastructure of enterprises; authorized capital and property of enterprises; fixed capital, its assessment; working capital: their composition, classification, turnover; labor resources: their composition, management; organization, regulation and remuneration of labor; labor market; economic and functional strategies, their types, factors of choice; development of marketing and product strategy; theory of the optimal volume of production; production program and capacity; production costs and production costs; estimate and costing; pricing policy in various markets; quality and competitiveness; quality standards and systems; innovation and investment policy; preparation of a new production; types of activities of the enterprise; production planning and business plan of the enterprise; assessment of the efficiency of economic activity and the state of the balance.

Features of the modern Russian economy and the need to improve the organization of management in Russia; concept, essence, goals, objectives and main functions of management; management experience abroad; possibilities and ways of using it in Russia; specificity of management in Russia; goals and objectives of enterprise management; methods of substantiation, adoption and implementation of management decisions; internal and external environment of the enterprise; use of world information resources in management; communication system; strategic management; development and implementation of long-term and current plans; basic qualities of a manager; manager's work; creation of a labor motivation system; organization of control over the activities of subordinates; controlling; innovative manager program; Management of risks; features of the work of managers in a crisis situation; ethics of business communication; Conflict Management; psychology of management; management of economic relations of the enterprise.

The concept and essence of marketing, its goals, principles and functions; information support of marketing based on world information resources; marketing strategy and system; their features in Russia; market research; product development; features of pricing in marketing; product promotion; advertising; marketing control; marketing in the controlling system; organization and activities of the marketing service of the enterprise; Marketing communications; international marketing; the specifics of the marketing activities of Russian enterprises in foreign markets.

Theory of statistics: subject, method, tasks and organization, statistical measurement, methods of continuous and selective observation of socio-economic phenomena and processes, statistical groupings, methods of processing and analysis of statistical information, method of average values, variational analysis, correlation, index methods of analysis, analysis series of dynamics, multidimensional statistical analysis, statistical methods of modeling and forecasting socio-economic phenomena and processes; socio-economic statistics: population statistics, systems of statistical indicators of industries and sectors of the economy, labor market statistics, statistics of national wealth, analysis of the efficiency of the functioning of enterprises and organizations, economic conditions, statistical methods for studying the standard of living of the population; system of national accounts: statistical methodology for constructing national accounts, balance sheets and a system of indicators characterizing economic processes at the macro level; finance statistics: methodology of financial and economic calculations and their use in statistical analysis, government finance statistics, systems of statistical indicators of financial activities of enterprises and organizations, statistical indicators of money circulation, inflation and prices, banking and exchange activities, insurance, taxes and taxation, financial markets.

Modern world economy: concept; structure, subjects and development trends; international division of labor; globalization of the world economy; resources of the world economy; global problems in the world economy; classification of countries by economic potential and level of socio-economic development; uneven economic development in the modern world economy; the system of modern international economic relations; the world market and its conjuncture; international trade: structure, dynamics, pricing; state regulation of foreign trade, tariff and non-tariff methods; international trade regulation; the role of the GATT / WTO in the regulation of international trade; foreign trade of Russia: dynamics, structure and forms of state regulation; international service market; international capital movement: essence, structure, dynamics; transnational corporations; foreign investments in Russia and their regulation; export of capital from Russia; international monetary and settlement relations; payment and settlement balances; the international labor market, its regulation; integration processes in the world economy, forms of integration associations; European Union; international economic organizations (UN systems, regional organizations); Russia in the system of modern international economic relations.

Content and functions of accounting; objects, subject and method of accounting; balance sheet summarization, accounting system, double entry; primary supervision, documentation, accounting registers; inventory and inventory; methods of value measurement; accounting forms; the basics of accounting (financial) reporting; organization of accounting; statutory regulation of accounting; users of accounting information; goals and concepts of financial accounting; principles of financial accounting, organizational and legal characteristics of enterprises and their impact on the organization of financial accounting in business entities; the main content and procedure for accounting: cash, accounts receivable, investments in fixed assets, fixed assets, leased property, intangible assets, long-term and short-term financial investments, inventories, current and long-term liabilities, capital, funds and reserves, operating costs , finished products, works, services and their implementation, financial results and the use of profits, business transactions on off-balance sheet accounts, the content and procedure for drawing up financial statements; selection and design of systems for accounting and cost control in organizations; accounting and control of production costs and sales of products by type of expenses, places of formation, centers of responsibility; accounting and distribution of costs by calculation objects; marginal income; calculation methods as a pricing base, the use of management accounting data for analysis and justification of decisions at different levels of management.

The role of audit in the development of the control function in a market economy. Tasks, directions of audits, the composition of users of the materials of audit reports, their focus and content. The difference between audit and other forms of economic control: audit, financial control, forensic accounting. Organization of audit and methods of statutory regulation of audit activity. Types of audits and audit services. The role of international and national standards in the development and improvement of audit activities. The essence and methods of quality assurance of audits. Professional ethics of the auditor. The main stages, technique and technology of conducting audits. Planning and audit program. The concept of materiality and risk in the audit process, methods of minimizing and ensuring an acceptable amount of audit risk. The system of organizing internal control and its impact on the amount of audit risk. Audit sampling. Audit evidence and documents: the procedure for preparing an auditor's report. Features of the organization of audit activities during the accompanying (consulting) audit. Features of the technology of audits in organizations of different industries, organizational and production structure and legal forms. Selection of the main directions of the audit. The role of financial analysis in auditing. Assessment of the financial condition, solvency and creditworthiness of the organization. Types and procedure for preparing audit reports.

The role of complex analysis in management. The content of financial and management analysis and the sequence of its implementation. The structure of a comprehensive business plan and the role of analysis in the development and monitoring of key targets. Types, directions and basic methods of analysis. Techniques for economic analysis. Analysis in the marketing system. Analysis and management of production and sales volumes. Justification of the formation and assessment of the effectiveness of assortment programs. Analysis of product upgrades. Product quality analysis. Analysis of the technical and organizational level and other production conditions. Analysis of the technical equipment of production, the age composition of fixed assets. Analysis and assessment of the level of organization of production and management. The life cycle of a product, equipment and technology and taking into account its impact on the analysis of the organizational and technical level. Analysis and management of costs and production costs. Analysis of the use of production resources. Features of the analysis of direct, variable and fixed costs. Comprehensive assessment of production reserves. Financial results of a commercial organization and methods of their analysis. Analysis of the effectiveness of capital and financial investments (investment analysis). The financial condition of a commercial organization and methods of its analysis. Analysis of financial stability, credit and solvency of the organization. Comprehensive analysis methods and business valuation. Rating analysis techniques.

The essence and functions of finance, their role in the system of monetary relations of the market economy. Fundamentals of the use of finance in social reproduction. Financial policy; financial management; financial planning and forecasting; financial control. The financial system of the country, its spheres and links. The principles of organizing the finances of economic entities in various fields of activity; the fundamentals of the functioning of the finance of commercial enterprises; finances of organizations engaged in non-profit activities. Insurance as a financial category, its specificity; spheres, industries (pension, medical, etc.) and forms of insurance, their features. State and municipal finance, the impact on their organization of functional features and levels of management. The budgetary system of the country, models of its construction in federal and unitary states; budget device and budget process. State and municipal loans. Extrabudgetary funds. The impact of finance on the economy and social sphere; strengthening the influence of financial levers and incentives as market relations develop, ways to improve their efficiency. The role of finance in the development of international cooperation; finance and economic globalization. Features of the functioning of financial systems in economically developed countries.

Necessity and prerequisites for the emergence and use of money. The essence and function of money. The role and development of money in a market economy. Types of money and their features. Money turnover and its structure. Release of money into economic circulation. Cash circulation and money circulation. The laws of money circulation and methods of state regulation of money circulation. Theories of money. Cashless money circulation and the system of cashless payments. The concept of the country's monetary system, the genesis of its development. Paper and credit money, patterns of their circulation. Causes and essence of inflation, forms of its manifestation. Regularities of the inflationary process. Regulation of inflation: methods, boundaries, contradictions. Monetary systems of individual countries. Monetary relations and monetary system: concept, categories, elements and evolution. Payment and settlement balance of the country in the system of currency regulation. The need for a loan. The essence of the loan. Functions and laws of credit. Forms and types of credit. The role and boundaries of the loan. Credit in international economic relations. Lending interest and its role. Fundamentals of the formation of the level of loan interest. Borders of the loan interest and the sources of its payment. The emergence and essence of banks, their functions and role in the development of the economy. The concept of the banking system, its elements. Types of banks. Central banks and the basics of their activities. Functions of central banks. Fundamentals of Monetary Policy. Commercial banks and their activities (operations and services). International financial and credit institutions.

Financial relations of organizations and principles of their organization. The role of finance in the activities of the organization. Financial resources and equity of the organization. State regulation of the finances of organizations. Features of the finance of organizations of various organizational and legal forms and sectors of the economy. Features of finance of small business organizations. Expenses and incomes of organizations. Classification of expenses and income. Financial methods of cost management. The procedure for the formation and use of income from the sale of products. Planning of the cost price and proceeds from the sale of products (sales volume). Economic content, functions and types of profit. Formation, distribution and use of profits. Profit planning methods. The impact of accounting policies on the financial result of the organization. Impact of taxes on the formation of net profit. The relationship between revenue, costs and profits from product sales (break-even analysis). Break-even point, financial strength, production leverage. The economic content of working capital. The structure of the organization's circulating assets and sources of financing for circulating assets. Determination of the need for working capital. The efficiency of using working capital. Production and financial cycle. Economic content and sources of financing of fixed capital. Depreciation and its role in the reproduction process. Assessment of the financial condition of the organization. The content and objectives of financial planning. Types and methods of financial planning. The system of financial plans (budgets).

The content of financial management and its place in the organization's management system. The purpose and objectives of financial management. Basic concepts of financial management. Financial instruments. External - legal and tax - environment. Financial management information support. Methodological foundations for making financial decisions. Cash flows and methods of their estimation. Methods for evaluating financial assets. Risk and return on financial assets. Portfolio investment risk and return. Investment management. Evaluation of the efficiency and risk of investment projects. Formation of the capital investment budget. Investment policy. Management of sources of long-term funding. Traditional and new methods of financing. Price and capital structure. Weighted average and marginal price of capital. Capital structure theories. Equity management. Sustainable growth rate. Production and financial leverage. Dividend policy. Business value. Working capital management. Working capital policy. Inventory Management. Accounts receivable management (credit policy). Cash and cash equivalents management. Traditional and new methods of short-term financing. Management of sources of financing of working capital. Financial planning and forecasting. Strategic, long-term and short-term financial planning. Financial strategy. Methods for forecasting the main financial indicators. Special issues of financial management. Financial management in the context of inflation. Bankruptcy and financial restructuring. Crisis management. International aspects of financial management.

The economic essence of taxes. Functions of taxes and their relationship. Elements of the tax and their characteristics. Principles and methods of taxation. Methods for paying taxes. Tax system. Tax classification. Tax mechanism. Tax control. State tax policy. Tax regulation. Characteristics of the main taxes and fees of the Russian Federation. Indirect taxes: excise taxes, value added tax, sales tax, customs duties. Direct taxes from legal entities. Income (income) tax of organizations. Features of taxation of certain types of income of an organization, profits of credit and insurance organizations, foreign legal entities, small businesses. Simplified taxation system. A single tax on imputed income. Corporate property tax. Investment tax credit. Payments for the use of natural resources. Contributions to state off-budget social funds. Individual taxes. Personal income tax. Taxation of income from entrepreneurial activities. Declaration of income of citizens. Property taxes on individuals. Other taxes and fees from legal entities and individuals. Rights, obligations and responsibilities of taxpayers and tax authorities. The rights and obligations of the tax police. Composition and structure of tax authorities. The principles of organizing the activities of tax authorities. Tax administration: goals, methods. Forms and methods of tax control. Responsibility for committing tax offenses. Tax checks, their types. Objectives and methods of desk reviews. Objectives and methods of on-site inspections.

The essence of insurance. Classification in insurance. Forms of insurance. Legal bases of insurance relations. Norms of the Civil Code of the Russian Federation governing insurance and insurance activities in Russia. Departmental acts and regulations of insurance supervision. The basics of building insurance rates. Composition and structure of the tariff rate. General principles for calculating net and gross rates. The concept of financial stability of insurers. Insurer's income, expenses and profits. Insurance reserves, their types. Ensuring the solvency of the insurance company. Economic work in an insurance company. Preventive measures and their financing by the insurance company. The need for investment activities. The principles of investing temporarily free funds of the insurer. Property insurance (marine, aviation, cargo, other property of legal entities and individuals, technical risks, construction and installation risks, property interests of banks, business risks). Liability Insurance. Third party liability insurance for vehicle owners. Professional liability insurance. Carrier liability insurance. Personal insurance. Characteristics of the main subsectors and types of personal insurance. Personal insurance as a factor of social stability in society. Russian insurance market. Insurance service. Sellers and buyers of insurance services. Insurance intermediaries. The current state of the Russian insurance market. World insurance industry. Trends and prospects for its development. Problems of interaction between Russian and foreign insurers.

The content and significance of the state budget. The impact of the budget on socio-economic processes. Budgetary policy. Organizational and legal foundations for building the budgetary system of the Russian Federation. Budgetary law. Fundamentals of delineation of income and expenses between budgets. Budgetary process: drawing up, consideration, approval, execution of budgets by the links of the budgetary system. Formation of federal, regional and local budgets. Management of budgets of different levels. Budget classification. Content and principles of formation of budget revenues; the methodology of their planning by the links of the budgetary system and the types of taxes and non-tax revenues. Economic and control work of financial agencies on budget revenues and expenditures. Economic content and functional purpose of budgetary expenditures. Planning methodology, the procedure for their financing. Budget expenditures for state support of branches of material production and regulation of the economy. Budget spending on the social sphere: education, health care, social security, culture, art. Targeted budgetary and extrabudgetary funds. State support for science. Budget spending on public administration, ensuring the security of citizens and the state. Budget expenditures for international activities, servicing the state internal and external debt. Financial support of the constituent entities of the Federation.

The securities market as an alternative source of financing for the economy. Security concept. The history of the emergence of securities. Classic types of securities and their characteristics (stocks, private bonds, government securities). Derivative securities and their characteristics (convertible shares and bonds, warrants, options and futures). Financial instruments in the securities market (promissory notes, deposits, savings, investment certificates, securitization of private debts). International securities (euronotes, eurobonds, euro shares). The securities market and its structure (Western model). Primary securities market and its characteristics. Methods for placing securities. Participants in the primary over-the-counter securities market. Secondary exchange (stock exchange). Organizational structure and functions of the stock exchange. Professional exchange participants. Basic operations and transactions on the exchange. Exchange information (exchange indices and their characteristics). Ethics on the stock exchange. Stock market crashes and shocks. “Street” securities market and characteristics of its activities. Secondary market participants. Brokerage companies (organization, functions, mechanism of operations). Trade registration, matching and settlement process. Decision making mechanism in the securities market (fundamental and technical analysis). Issue of securities. Depository and registration mechanism of the securities market. The system of state regulation of the securities market: state supervision bodies, legal and regulatory framework, national features of market regulation. Investment activity of credit and financial institutions in the securities market (Western and Russian models) - banks, insurance companies, investment companies, pension funds and other institutions. The securities market of the Russian Federation. History and the need to create a market. Types of securities and financial instruments. The structure of the securities market and its main development trends. Market participants. Basic operations in the market. State regulation of the securities market in Russia. Impact of the Asian crisis and default on the Russian securities market.

Economic essence and types of investments. Investment process. Financial institutions. Financial markets. Participants in the investment process. Types of investors. The economic essence, value and purpose of investment. The concept of an investment project, content, classification, development phases. Criteria and methods for evaluating investment projects. Consistency of projects. Critical points and sensitivity analysis. Budget efficiency and social results of the implementation of investment projects. Investment qualities of securities. Rating assessment forms. Profitability and risk in assessing the effectiveness of investments in securities. Investment portfolio concept. Portfolio types, principles and stages of formation. Portfolio income and risk. Investment portfolio formation models. Optimal portfolio. Portfolio management strategy. Investments carried out in the form of capital investments: objects and subjects, rights, duties and responsibilities. Forms and methods of state regulation of investment activities carried out in the form of capital investments. State guarantees and protection of capital investments. Organization of contracting relations in construction. Sources of capital investment financing. Own, borrowed and borrowed funds. Conditions for granting budgetary appropriations. Foreign investment. The mode of functioning of foreign capital in Russia. Methods of financing investment projects. Budget financing, self-financing, corporatization. Debt financing methods. External financial markets. Long-term lending. Leasing, types and benefits. Project financing. Venture funding. Mortgage credit lending.