TThhee Minni isst tryy oof f EEdduuccaat tiioonn aanndd SScci ieennccee oof f thhee t Ruussssi iaann FFeeddeer raat tioonn BAIIKAL NATIIONAL UNIIVERSIITY OF ECONOMIICS AND LAW DIIPLOMA SSUPPLEMENT This Diploma Supplement follows the model developed by the European Commission, Council of Europe and UNESCO/CEPES. The purpose of the supplement is to provide sufficient independent data to improve the international transparency and fair academic and professional recognition of qualifications (diplomas, degrees, certificates etc.). It is designed to provide a description of the nature, level, context, content and status of the studies that were pursued and successfully completed by the individual named on the original qualification to which this supplement is appended. It should be free from any value judgments, equivalence statements or suggestions about recognition. Information in all eight sections should be provided. Where information is not provided, an explanation should give the reason why. 1. INFORMATION IDENTIFYING THE HOLDER OF THE QUALIFICATION 1.1. Family name: IVANOVA 1.2. Given names: Anna 1.3. Date (place, country) of birth: November 19, 1986, Irkutsk region, Russia 1.4. Student identification number or code: Unique university student reference code: 0012345 2. INFORMATION IDENTIFYING THE QUALIFICATION 2.1. Name of qualification. Name of title (full, abbreviated): Специалист (Specialist) 2.2. Main field(s) of study for the qualification: 2.3. Name of institution awarding qualification: status (type / control): Faculty of Economics and Management Specialty: Accounting, Analysis and Audit Байкальский государственный университет экономики и права (Baikalskiy gosudarstvenniy universitet ekonomiki i prava Baikal National University of Economics and Law BNUEL). Status: State University under the jurisdiction of the Russian Federation Ministry of Education. 2.4. Name of institution administering studies: status (type / control): 2.5. Language(s) of instruction / Russian examination: 3. INFORMATION ON THE LEVEL OF THE QUALIFICATION Байкальский государственный университет экономики и права (Baikalskiy gosudarstvenniy universitet ekonomiki i prava Baikal National University of Economics and Law BNUEL). Status: State University under the jurisdiction of the Russian Federation Ministry of Education. 3.1. Level of qualification: Second stage tertiary university level education. According to the International Standard Classification of Education (ISCED) the qualification apply to the second stage of the third level higher education (scale 5A). Page 1 of 8
3.2. Official length of programme: At least five years of study or 7785 academic hours (according to the Russian Federation State Educational Standard, c.f. 4.3 note). 3.3. Access requirement(s): The Certificate of Secondary (Complete) General Education (Svidetel stvo (Attestat) o Srednem (Polnom) Obshchem Obrazovanii) + entrance examinations 4. INFORMATION ON THE CONTENTS AND RESULTS GAINED 4.1. Mode of study: Full-time 4.2. Program requirements: The traditional qualification of Specialist Diploma has two functions. It opens access to professional practice (e.g., to economists, engineers, teachers, chemists, etc.), and it is also the traditional prerequisite for admission to doctoral studies. Teaching consists of lectures, seminars, and exercises. Forms of assessment are exams, tests, and term papers. Programme also includes preparation and defense of the diploma thesis. 4.3. Programme details: See below and official Russian form of academic certificate. 1 year of study (first and second semesters) Safety of vital functions 70 1,8 100 Passed Foreign language 340 8,6 100 Excellent Physical training 408 10,3 100 Passed Russia's history 70 1,8 100 Excellent Mathematics (Mathematics-1) 290 7,3 100 Excellent Philosophy 130 3,3 98 Excellent Economic theory (The basis of economics) 117 2,9 100 Passed History of economics 90 2,3 100 Passed Information science 200 5,0 86 Passed Enterprise economy 70 1,8 100 Excellent Concepts of modern natural sciences (Basis of modern technologies) 100 2,5 100 Passed World economy 40 1,0 100 Passed Economic theory (Microeconomics) 140 3,5 100 Excellent Management 100 2,5 100 Passed Wildlife management economy 50 1,3 100 Passed Economic theory (Macroeconomics) 130 3,3 100 Excellent Page 2 of 8
2 year of study (first and second semesters) Funds, credit and banks 110 4,0 100 Excellent History of economics sciences 50 1,8 100 Passed Psychology 60 2,2 100 Passed Statistics -1 120 4,3 100 Passed Statistics -2 120 4,3 100 Excellent Mathematics (Econometrics) 150 5,4 100 Passed Sociology 50 1,8 100 Passed Planning and prediction in market conditions 140 5,1 100 Excellent Political science 50 1,8 100 Passed Law 185 6,7 100 Excellent Theory of business accounting 140 5,1 100 Excellent History of development of book keeping 55 2,0 100 Passed Insurance business 60 2,2 100 Passed Culturology 35 1,3 100 Passed Economy of investments and innovative activity of the enterprises 80 2,9 100 Passed Marketing 70 2,5 100 Passed Mathematics (Mathematics-2) 160 5,8 100 Excellent 3 year of study (first and second semesters) Finance 110 4,0 100 Passed Equity market 110 4,0 100 Excellent Theory of economics analysis 130 4,7 100 Excellent Foreign-economic activity 128 4,7 100 Passed Operation research in business accounting and economical activity 100 3,6 100 Excellent analysis The financial account 430 15,6 100 Excellent Business dialogue 40 1,5 100 Passed The administrative account 145 5,3 100 Excellent Financial management 70 2,5 100 Excellent Book keeping in foreign trade 183 6,7 100 Excellent activities Tax and taxation 150 5,5 100 Excellent Page 3 of 8
4 year of study (first and second semesters) The analysis of the financial reporting 200 7,8 100 Excellent The accounting (financial) reporting 160 6,2 100 Excellent Control and auditing 110 4,3 100 Excellent Audit and international standards of audit 260 10,1 100 Excellent Business accounting in trade 213 8,3 100 Excellent Complex economic analysis of financial activity 145 5,6 100 Excellent Account in off-budget funds 163 6,3 100 Passed Price and pricing 80 3,1 100 Passed Fiscal accounting 105 4,1 98 Passed The organization of enterprise activity 60 2,3 100 Excellent 5 year of study (first and second semesters) Information systems in economy 140 4,7 100 Passed The account in the budgetary organisations 153 5,2 100 Excellent International standards of the account and the financial reporting 110 3,7 95 Excellent Special practical work on book keeping 190 6,4 100 Passed Accountancy 120 4,0 98 Passed State exam 12 100 Excellent Predegree practice (12 weeks) 5 100 Excellent Diploma paper (6 weeks) 17 100 Excellent Page 4 of 8
0.1 In the framework of the curriculum, the student completed the following course papers: Economic theory (Macroeconomics) 1 100 Excellent Отлично Theory of business accounting 1 100 Excellent Отлично Complex economic analysis of financial activity 1 100 Excellent Отлично The financial account 1 100 Excellent Отлично Administrative account 1 100 Excellent Отлично The accounting (financial) reporting 1 100 Excellent Отлично Accountancy 1 98 Excellent Отлично Audit and international standards of audit 1 100 Excellent Отлично Note: a) In Russian Federation (RF) the study workload is evaluated in «академические часы» (academicheskie chasy - academic hours or AH). 1 AH = 45 minutes. In BNUEL student s workload also is evaluated in. Student s workload involves lectures, practices and self-study. It includes all work needed to prepare for an examination and to meet the requirements. The basic allocation of academic credits in is 60 credits per year of study. are awarded only when the course has been completed and all required examinations have been successfully passed. b) 1 week of full-time study = 54 AH = 1,5 Credit. 4.4. Grading scheme, distribution guidance «отлично» (otlichno) excellent); «хорошо» (khorosho good); «удовлетворительно» (udovletvoritelno satisfactory); «неудовлетворительно» (neudovletvoritelno fail) or «зачтено» (zachteno passed); «не зачтено» (nezachteno not passed) The lowest passing is «удовлетворительно» (satisfactory) and «зачтено» (passed). Students are only permitted to enroll in the next year of study and to be awarded a diploma if they have passing s in each subject of the curriculum. For an estimation of quality of knowledge in subjects in BNUEL the following scale is used: A Grades BNUEL BNUEL Excellent - Outstanding performance with only minor errors 91-100 Excellent Passed B C Very good - Above the average standard but with some errors 81-90 Good - Generally sound work with a number of notable errors 71-80 Good D Satisfactory - Fair but with significant shortcomings 56-70 Satisfactory Page 5 of 8
E Sufficient - Performance meets the minimum criteria 41-55 FX F Fail - Some more work required before the credit can be awarded 31-40 Fail - Considerable further work is required 0-30 Fail Not passed 4.5. Overall classification: BNUEL distribution guidance: «excellent» - 20%; «good» - 30%; «satisfactory» - 35%; «fail» - 15%. «Диплом с отличием» (Diplom s otlichiem Honours degree) 5. INFORMATION ON THE FUNCTION OF THE QUALIFICATION 5.1. Access to further study: 5.2. Professional status: The degree entitles their holders to be admitted to doctoral study programs. Economist This Diploma gives the right to carry out professional activities where higher education is necessary. 6. ADDITIONAL INFORMATION 6.1. Additional information: In training at university Ivanova Anna have been received following diplomas and certificates: 1. The diploma of 1 degree (for participation in the interfaculty competition by "Right" on March, 14th, 2005) 2. The diploma of 1 degree (the winner of the competition on "Statistics" April, 2005) 3. The diploma of 2 degrees (the winner of the regional student's competition on "Taxes and the taxation" April 2007) 4. The diploma of 1 degree (the winner of the regional competition on "Audit" on May, 5th, 2008) 5. The certificate on a rating position (1 from 109 graduates of a specialty " Accounting, analysis and audit" 2008) Baikal National University of Economics and Law (BNUEL) was organized in 1930 like Siberian Institute of Finance and Economics. In 1939 it was renamed into Irkutsk Institute of Finance and Economics. By 1960s the Institute was training economists in a variety of specialties, and in 1965 it changed its name to Irkutsk Institute of People's Economy. The institute developed very dynamically ever since and became one of the most prestigious schools of economics in East Siberia and the Far East. In 1993 it was awarded the high status of an Academy, and in 2002 Irkutsk State Academy of Economics changed its status and became Baikal National University of Economics and Law. At present the University is the only economic and law school in the region that provides professional training at different levels: pre-college, two-year college, higher professional training, post-graduate studies, professional development and retraining courses. Today it is 7 on the Ministry of Education's list of higher schools of economic education. Page 6 of 8
6.2. Additional information sources: In Faculty you can become a specialist in "Accounting, Analysis and Audit". Teachers of the faculty intensively conduct scientific research, participate in scientific and practical conferences with participation of Territorial institute of professional bookkeepers, and also representatives of the Ministry of Finances of the Russian Federation and the Ministry of Taxes and Tax Collection of the Russian Federation, regional tax management and exchequer. Research work at the faculty Methodology and organization of internal audit Problems of the accounting of operations in foreign trade activities Management accounts Issues of securities' accounting Problems of the organization of management accounts in Russia Mathematical modeling in accounting, economic analysis and taxation Methods of economic analysis in estimation of solvency and credit status of enterprises Methods of economic analysis in estimation of financial condition of an enterprise and forecasting of bankruptcy. Modeling of parameters of profitability. BNUEL is licensed by RF Ministry of Education to held educational activities in the field of higher education (License АA 002135 from July 6, 2009). BNUEL is accredited by RF Ministry of Education (Certificate АА 001692 from January 11, 2009). Official website of BNUEL: English http://www.isea.ru/eng/ Russian http://www.isea.ru in BNUEL: http://www.isea.ru/eng/ects/ Faculty of Economics and Management: http://www.isea.ru/eng/studying/dep/cbl/ http://uef.isea.ru/ Official website of the RF Ministry of Education and Science: http://mon.gov.ru/ 7. CERTIFICATION OF THE SUPPLEMENT This Diploma Supplement refers to the following original documents: Academic certificate ВСA 0123456 Date of issue: May 26, 2008 Date of signature: July 26, 2010 Rector / M.А. Vinokurov / Official stamp / seal Head of educational and methodical department / N.V.Derenko / Page 7 of 8
8. INFORMATION ON THE NATIONAL HIGHER EDUCATION SYSTEM: The system of education in the Russian Federation comprises: successive educational programmes and the State educational standard; educational institutions in which educational programmes and the State educational standard are implemented; administrative and other bodies and organizations which govern the educational system. In the Russian Federation, all educational programmes are of two types (cf., Diagram 1): general education; professional education. Diagram 1. Scheme of the Education System of the Russian Federation. General education is aimed at the intellectual, moral, emotional, and physical development of the individual; at shaping his or her general cultural level; at developing his or her ability to adapt himself or herself to life in society, and at the setting of the foundations which will enable individuals to make a conscious choice of a professional education programme and to cope with it. General education comprises: pre-school education; primary general education; basic general education; secondary (complete) general education. Professional education is aimed at the continued development of an individual in the process of which he or she acquires a professional qualification and at the preparation of graduates to exercise a profession. Since in the Russian Federation all programmes, except general education programmes, lead to diplomas or to diplomas and degrees as well as to professional qualifications and give the right to exercise professions, they are called professional education programmes. Thus professional education covers the following: vocational education (nachalnoe professionalnoe obrazovanie); non-university level higher education (srednee professionalnoe obrazovanie); university level higher education (vysshee professionalnoe obrazovanie); postgraduate education including doctoral study programmes (poslevuzovskoe professionalnoe obrazovanie). Page 8 of 8
Page 9 of 8