Profession: 5.37.02.02 Accounting

Career: Economist

This qualification defines the tasks and basic requirements for economists preparing for the specialty "Accounting" in secondary vocational educational institutions of Turkmenistan.

Describe the plan for professional development, estimate the number of specialists who will be trained, justify their composition, organize teaching and learning activities in secondary vocational educational institutions, send graduates to their place of work, assign them to jobs and do their job.

The task of the specialist

It is prepared for accounting, analysis, analysis, management in all sectors of the economy in the context of market relations in accordance with the profession and profession received by the specialist.

A specialist can work in industrial, commercial, intermediary, manufacturing enterprises, associations, banking, and credit, financial, budgetary and other institutions belonging to various forms of ownership for specialists in secondary vocational education.

General requirements for a specialist

A specialist should be a highly qualified, cultured and healthy person who knows the interests of the people, loyal to his Motherland, his people, his President, who understands the requirements and policies of the prosperous period of our Sovereign State and strives for this. Implement them consistently.

The professional community should be able to please, guide, educate employees in the spirit of unity, commitment, patriotism, theoretical knowledge, constant and continuous improvement of practical skills, use the accumulated scientific information in their field, use scientific information in their work.

A specialist must be a thoroughly scientific and practically trained person, who has mastered his profession, always striving to expand and deepen his knowledge, his vision, capable of working in harmony with the masses.

The specialist should know the following:

- General economic courses (economic theory, statistics, finance, money circulation and credit, business analysis, etc.);

- Special courses explaining the theoretical foundations and experience in organizing and implementing accounting, directions and methods of accounting:

- The basics of audit work;

- Methods of planning and forecasting the main and auxiliary indicators of the activities of enterprises and organizations;

- Features and procedure for accounting and analysis of economic activities, reporting and preparation of various audit documents;

- Technology, organization and planning of economic sectors, issues of financing and lending to industry enterprises (organizations);

- Calculation of the cost of products manufactured in the manufacturing sector;

- The procedure for conducting a forensic medical examination during preliminary investigation, forensic analysis;

- Current tax legislation, types and calculation of off budget taxes, fees and economic penalties;

- International standards of accounting and auditing, issues of their implementation in our country.

The specialist must be able to:

- Organization and implementation of accounting, internal audit, financial control and audit in enterprises and organizations in accordance with the received profession;

- ensuring the wisdom of accounting and verifying the reliability of the information received;

- monitoring compliance with legislation on the use of money, financial resources and material values;

- Audit of the organization and management of accounting in enterprises (organizations) of the industry;

- To coordinate the analytical work of various financial and economic agencies and take measures to strengthen economic accounting and public order;

- To formulate tasks and tasks of automated processing of economic data;

- making independent decisions on issues related to accounting, economic and auditing activities;

- conducting independent auditing.

A job description is a document that must considered and used in the work of secondary vocational schools that train specialists in this field. Governing bodies, on the other hand, should use this to constantly train and educate a wide range of professionals in accordance with the requirements and progress of socio-economic, scientific, and technological development.

All the conditions of professional qualification must strictly observed by secondary vocational schools and governing bodies that train specialists in this field in accordance with the requirements of the economy. The certificate should serve as a reference and work record in the preparation of the curricula of the educational institutions that train the specialists, the institutions that improve the professional skills of the specialist.

Changes and additions to the professional characteristics based on scientific achievements can only made based on the agreement of the Ministry of Education of Turkmenistan and the Ministry of Finance and Economy.