Department of Theory and Practice of Accounting, Faculty of Economics and Finance
The Department of Theory and Practice of Accounting is a structural educational, methodological and scientific unit of Bishkek State University, Faculty of Economics and Finance. The department carries out educational, educational, methodological and scientific research activities, as well as extracurricular and educational work among students.
The Department of Accounting, Auditing and Commerce was created by the order of the rector of BSU No. 175 dated September 8, 2004 on the basis of the Department of Economics. Since 2012, the Department of Theory and Practice of Accounting has been implementing the Bachelor's degree program in the direction of Economics, profile Accounting, Analysis and Audit.
Mission of the Department - training highly qualified bachelors in the field of accounting, analysis and auditing, capable of using the acquired knowledge to work in commercial and non-commercial organizations in various sectors of the national economy, as well as in the field of education, capable of withstanding competition in the labor market.
The purpose of the department's activities - is the formation of a system of general, instrumental and professional competencies of bachelors who possess theoretical and practical skills in the implementation of accounting and analytical, project-economic, organizational-managerial and audit-consulting activities of enterprises. To achieve and maintain the intended goals, the Department of "Theory and Practice of Accounting" has formed the following tasks:
- Comply with the requirements of state and international standards in the implementation of higher education programs;
- To maintain the activities of the department at a good organizational and technical level;
- To stimulate organizational, scientific, educational and methodological activities of the teaching staff.
The Department of Theory and Practice of Accounting is a graduation department. Training of specialists is carried out in full-time education on a contract basis. The standard period of study is 4 years.
Today, the department is headed by candidate of economic sciences, associate professor Razhapbaeva M.A., elected based on the results of the competition. The teaching staff allows for teaching disciplines at a high level, the department carries out the teaching load in accordance with the curricula.
According to the staffing table, the department employs 10 teachers. The rate of degree holders at the department is 70 %. Today, the staff is represented by: Doctor of Sciences (Econ.), Professor - 1, Candidate of Sciences (Econ.), Associate Professor - 2, Candidate of Sciences (Econ.), Acting Associate Professor - 3, Candidate of Sciences (Econ.), Lecturer - 1, Senior Lecturer - 1, Lecturer - 2. The share of Doctors of Sciences from the total number of teachers with an academic degree is 10 %, Candidates of Sciences - 60 %, Senior Lecturers and Lecturers - 30 %.
List of disciplines in the Department of Theory and Practice of Accounting
| No. | DISCIPLINE | Direction | COURSE/SEMESTER |
| 1 | History of accounting | Economy | 1,2 |
| 2 | Accounting | Economy | 3,5/3,6 |
| 3 | Economic analysis | Economy | 3,5/3,6/4,7 |
| 4 | Statistics | Economics, Management | 2,3 |
| 5 | Accounting and analysis | Management | 2,3 |
| 6 | Accounting principles | Economy | 3,5 |
| 7 | Accounting financial statements | Economy | 3,6 |
| 8 | Audit | Economy | 3,6 |
| 9 | Financial accounting | Economy | 4,7,/4,8 |
| 10 | Management analysis | Economy | 4,7 |
| 11 | Management accounting | Economy | 3,5/4,8 |
| 12 | IFRS | Economy | 4,8 |
| 13 | Practical audit | Economy | 4,7 |
| 14 | Budgetary accounting | Economy | 3,6 |
| 15 | Computerization of accounting and reporting | Economy | 3,5/4,7 |
| 16 | Accounting for intangible assets | Economy | 3,6 |
| 17 | Features of accounting in the country of the studied language | Economy | 4,8 |
| 18 | Business statistics | Economy | 4,7 |
| 19 | Economic analysis and audit | Management | 3,6/4,7 |
| 20 | Production accounting | Economy | 3,6 |
| 21 | Accounting (financial) accounting | Economy | 3,5 |
| 22 | Financial and management accounting | Economy | 3,5 |
Practice
The department maintains contacts with production, to improve the efficiency of educational, industrial and qualification practices, contracts have been concluded with enterprises, firms, government agencies, organizations and commercial banks. Each student is assigned a scientific supervisor for educational practice. After completing educational practice, the student must fill out a practice diary, prepare a report on the completion of educational practice and defend it at the department.
Educational practice
Educational practice is a necessary and mandatory part of the educational process. In the second year of study, all students undergo their first educational and introductory practice in various organizations, institutions and enterprises in the summer.
Profile practice
Industrial practice is the second stage of educational practice. Students undergo industrial practice in the summer of their third year of study. Industrial practice differs from educational and introductory practice in terms of time and goals. Industrial practice implies that students gain specific industrial experience, skills and abilities in their specialty in various organizations and enterprises.
Pre-qualification practice
Pre-qualification practice is the third and final stage of educational practice. The main goal of pre-qualification practice is to collect accounting information, study and analyze financial statements and audit of various economic indicators for the purpose of successfully writing the final qualification work.
Research work
Research work at the department is carried out by the faculty on a permanent basis in accordance with the annually approved research plans at the department. Research work is a necessary and mandatory part of the work of each teacher. Research topic of the department: "Problems and Prospects for Improving Accounting and Management Systems, Analysis and Auditing in the Kyrgyz Republic".Research work includes writing and publishing scientific articles, participation in scientific conferences, seminars and round tables of various levels on an annual basis. Each teacher of the department makes his/her own contribution to the development of the scientific and theoretical potential of the department. All teachers of the department regularly publish the results of their research work in various scientific journals, including scientific journals indexed in SCOPUS.
On May 17, 2024, the department organized and held the Inter-University Scientific and Practical Conference of teachers and postgraduate students on the topic: "Economic policy of the state and the achievement of sustainable development goals of the Kyrgyz Republic" at the Faculty of Economics and Finance, followed by the publication of scientific articles by the participants in the scientific journal "Bulletin of BSU".
Publications of the department's teachers:
| No. | Author's full name, department, position | Article Title | Output data | No. of p.l. | Full names of co-authors |
| 1 | Razhapbaeva M.A., Department of "TiPBU", Head of Department, PhD in Economics, Associate Professor | 1. The role and importance of the socio-economic potential of intangible assets Article | Scientific journal “Bulletin of BSU”. Bishkek, 2025. | 0,5 | Abdyldaeva S.B. |
| 2 | Razhapbaeva M.A., Department of "TiPBU", Head of Department, PhD in Economics, Associate Professor | 2. Optimizing the use of intangible assets in industry to overcome poverty: A cross-country analysis. https://www.scopus.com/https://malque.pub/ojs/index.php/msj/article/view/3081 DOI: 10.31893/multiscience.2024ss0730 EID: 2-s2.0-85194384475 Part of ISSN: 26751240 Article | Multidisciplinary Science Journal 2024 | Journal article | 0,8 | Rysalieva, G.; Razhapbaeva, M.; Kolosha, V.; Muzychenko, M.; Butenko, D.; Zhang, L. MAIRAMBUBU RAZHAPBAEVA via Scopus-Elsevier |
| 3 | Razhapbaeva M.A., Department of "TiPBU", Head of Department, PhD in Economics, Associate Professor | 3. Influence of household income on the development of small and medium-sized businesses: An international comparative analysis. DOI: 10.57111/econ/4.2024.08 EID: 2-s2.0-85215598097 Part of ISSN: 23046155 16831942 Article | Economics of Development 2024 | Journal article | 0,8 | Taranova, E.; Rysalieva, G.; Razhapbaeva, M. Source: MAIRAMBUBU RAZHAPBAEVAvia Scopus-Elsevier |
| 4 | Razhapbaeva M.A., Department of "TiPBU", Head of Department, PhD in Economics, Associate Professor | 4. Forensic accounting expert organizations in the Kyrgyz Republic https://drive.google.com/file/d/1H9VQP8sLlHwGq9wPRyU3VvTw1QXZT0vW/view Article | Scientific journal “Bulletin of BSU”. Bishkek, 2024, No. 2 (68). | 0,5 | Abdyldaeva S.B., Kanatova M.K. |
| 5 | Savin V.E., Department of Technical and PBU, Dean of the Faculty of Economics, Doctor of Economics, Professor | 1. International economic and financial-investment cooperation between China and Kyrgyzstan Article | Scientific journal “Bulletin of BSU”. Bishkek, 2025. | 0,5 | Zu Hong Xia |
| 6 | Savin V.E., Department of Technical and PBU, Dean of the Faculty of Economics, Doctor of Economics, Professor | 2. The human factor in the development of a green economy in the Kyrgyz Republic https://www.scopus.com/authid/detail.uri?authorId=57202032989 Article | BIO Web of Conferences. 2024, 83, 07003 | 0,8 | Tokhtyyeva, Z., Kurbanova, I., Abdyzhusupova A. |
| 7 | Savin V.E., Department of Technical and PBU, Dean of the Faculty of Economics, Doctor of Economics, Professor | 3. Use of digital technologies in statistical accounting of the unemployed Article | Scientific journal “Bulletin of BSU”. Bishkek, 2024, No. 3 (69). | 0,5 | Chylabaeva A.K. |
| 8 | Savin V.E., Department of Technical and PBU, Dean of the Faculty of Economics, Doctor of Economics, Professor | 4. The impact of investment on ensuring economic growth in Kyrgyzstan https://doi.org/10.35254/bsu/2024.69.15 Article | Scientific journal “Bulletin of BSU”. Bishkek, 2024. No. 3 (69). | 0,7 | Almasbekova Zh.O. Zu Hong Xia |
| 9 | Saifudinov B.N., department of technical and technical equipment, acting Associate Professor, Ph.D. | 1. Formation and development of tourism clusters in the economy of the Kyrgyz Republic Article | Scientific journal “Bulletin of BSU”. Bishkek, 2025. | 0,5 | Dzhekshenova G.M. |
| 10 | Saifudinov B.N., department of technical and technical equipment, acting Associate Professor, Ph.D. | 2. Development of non-traditional methods of ensuring energy security of the Kyrgyz Republic and their impact on the tourism sector https://doi.org/10.35254/bsu/2024.69.22 Article | Scientific journal “Bulletin of BSU”. Bishkek, 2024, No. 3 (69). | 0,5 | Meymanov B.K., Dzhekshenova G.M. |
| 11 | Saifudinov B.N. Department of “Technical and Pedagogical Instructions”, acting Associate Professor, Ph.D. | 3. Nuclear energy in the economy of Kyrgyzstan: threats and prospects https://doi.org/10.26104/NNTIK.2023.50.46.026 Article | International scientific and theoretical journal "Science, new technologies and innovations of Kyrgyzstan". No. 9, 2023. Pp. 116 - 119. Bishkek, 2024. | 0,5 | Surambaeva A.T. |
| 12 | Saifudinov B.N. Department of “Technical and Pedagogical Instructions”, acting Associate Professor, Ph.D. | 4. Formation of the regulatory framework for nuclear energy in the Kyrgyz Republic Article | News of Universities of Kyrgyzstan. Bishkek, 2024. | 0,5 | Botobaev A.A. |
| 13 | Saifudinov B.N., department of technical and technical equipment, acting Associate Professor, Ph.D. | 5. Socio-economic efficiency of the nuclear energy cluster in the economy of the Kyrgyz Republic Article | Vestnik NIU KEU im. M. Ryskulbekova. Bishkek. No. 3 (64) 2024. Page. 111-114. | 0,5 | Meimanov B.K., Usonalieva D.A. |
| 14 | Saifudinov B.N., department of technical and technical equipment, acting Associate Professor, Ph.D. | 6. A teaching aid for practical classes and independent work (workshop) on "Statistics" for 2nd-year students studying in the fields of "Economics" and "Management" (training profile E-BA, E-FK, E-NN, UB, M, MO, MM), full-time. Recommended for publication by RISO BSU named after K. Karasaev. B.: Bishkek, 2025. - 65 p. | RISO BSU, im. K. Karasaeva, 2025 | 4,25 | |
| 15 | Saifudinov B.N., department of technical and technical equipment, acting Associate Professor, Ph.D. | 7. A teaching aid for practical classes and independent work (workshop) on "Business Statistics" for 4th-year students studying in the field of training "Economics" (profession of training UB), full-time. Recommended for publication by RISO BSU named after K. Karasaev. B.: Bishkek, 2025. - 80 p. | RISO BSU, im. K. Karasaeva, 2025 | 5,0 | |
| 16 | Sadybakasov I.A., Department of Technical and PBU, Senior Lecturer | 1. Modern classification of unemployment, audit and analysis of the causes of unemployment in the Kyrgyz Republic Article | Scientific journal “Bulletin of BSU”. Bishkek, 2025 | 0,5 | Nurmanbetova Zh.E. |
| 17 | Sadybakasov I.A., Department of Technical and PBU, Senior Lecturer | 2. State policy in the field of employment in the national labor market of the Kyrgyz Republic https://doi.org/10.35254/bsu/2024.69.31 Article | Scientific journal “Bulletin of BSU”. Bishkek, 2024 | 0,5 | Smanova A.B. |
| 18 | Dzhekshenova G.M., Department of "TiPBU", teacher | 1. Formation and development of tourism clusters in the economy of the Kyrgyz Republic Article | Scientific journal “Bulletin of BSU”. Bishkek, 2025. | 0,5 | Saifudinov B.N. |
| 19 | Dzhekshenova G.M., Department of "TiPBU", teacher | 2. Development of non-traditional methods of ensuring energy security of the Kyrgyz Republic and their impact on the tourism sector https://doi.org/10.35254/bsu/2024.69.22 Article | Scientific journal “Bulletin of BSU”. Bishkek, 2024, No. 3 (69). | 0,5 | Saifudinov B.N., Meymanov B.K. |
Research work of students
The department staff constantly pays attention to the development and improvement of students' research and educational research work in the field of modern accounting, economic analysis and audit. These types of work are of great importance in the professional development of students and in expanding their academic horizons. The main goals of organizing and conducting research work among students are to improve the level of students' scientific training, develop skills and abilities for writing scientific articles, identify talented and motivated students who want to conduct scientific research in the future, find potential candidates for subsequent training in master's and postgraduate programs in order to replenish the scientific and pedagogical staff of our university.
On April 18, 2024, the department organized and held an inter-university scientific and practical conference of students and postgraduates on the topic: "Economic policy of the state and achieving the goals of sustainable development of the Kyrgyz Republic", which was held at the Faculty of Economics and Finance of BSU named after K. Karasaev. The entire teaching staff of the Department of Theory and Practice of Accounting was responsible for organizing the conference. The conference in an offline format was attended by 28 people from the following universities: BSU named after K. Karasaev, KSTU named after I. Razzakov, KSNU named after Zh. Balasagyn, KRSU named after B.N. Yeltsin, MUK, ISITO. Based on the conference materials, collections of articles by all participants of this conference were published in the amount of 123 collections.
On March 26, 2025, students of the department took part in the Interuniversity Student Olympiad in Micro-Macroeconomics, which was organized by the Kyrgyz State Technical University named after Iskhak Razzakov. All participants received certificates for active participation, and student Kuban kyzy Aidana took third place in the Olympiad.
Also on April 4, 2025, students of the department took an active part in the International scientific and practical conference-competition of scientific reports of students and young scientists on the topic: "Topical issues of accounting, analysis, audit and management in the digital economy", which was organized by the International University of Innovative Technologies. All participants received certificates for active participation, and student Ashyralieva Meerim received a third-degree certificate based on the results of the conference.
The department has a scientific and practical student circle "Accountant", students are sent to participate in conferences, round tables and seminars in other universities of the country. The main goals of the student circle "Accountant" are:
a) promoting the improvement of the level of knowledge, skills and abilities of students in the field of modern accounting, economic analysis and auditing;
b) developing students’ interest and need for scientific creativity;
c) development of creative thinking, scientific independence, improvement of internal organization, deepening and consolidation of knowledge acquired during the learning process in students on accounting, analysis and auditing.
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