Department of Theory and Practice of Accounting, Institute of Economics, Finance and Accounting
About the department
The Department of Accounting Theory and Practice is an educational, methodological, and scientific unit of Bishkek State University's Institute of Economics, Finance, and Business Management. The department carries out educational, methodological, and 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 professional education programs;
- To maintain the activities of the department at good organizational and technical levels;
- 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 %.
Disciplines and courses
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: «"Improving accounting and analysis in the context of digitalization of the economy of the Kyrgyz Republic: problems and development prospects.".
.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 March 19, 2026, faculty members of the department took part online in the International Scientific and Practical Conference of the Eurasian Network University on the topic: "Transformation of the Economies of Countries within the EAEU: Trends and Opportunities": Minsk, Republic of Belarus.
On April 15, 2026, the entire faculty of the department took an active part in the International Scientific and Practical Conference on the topic: "Directions of Socioeconomic Development of the Kyrgyz Republic in the Medium Term until 2030", which was held at the Institute of Economics, Finance and Business Management of BSU named after Academician Kusein Karasaev. The conference participants' scientific articles were subsequently published in the scientific journal "Bulletin of Bishkek State University".
Research work of students
The department's staff constantly focuses on developing and improving students' research and teaching in the fields of modern accounting, economic analysis, and auditing. These types of work are crucial for students' professional development and broadening their academic horizons.
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 March 26, 2025, students from the department participated in the Interuniversity Student Olympiad in Micro-Macroeconomics, organized by the Iskhak Razzakov Kyrgyz State Technical University. All participants received certificates for their active participation, and Kuban Kyzy student Aidana took third place in the individual competition.
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.
On November 10, 2025, the faculty of the department held a round table for the students of the department dedicated to the Day of Science of the Kyrgyz Republic on the topic: "Digitalization of the accounting and auditing sphere in the accounting profession.".
On December 17, 2025, students from the department actively participated online in the 2nd Open International Internet Olympiad in "International Financial Reporting Standards," organized by the Turkmen State Institute of Finance in Ashgabat. Based on the individual results of the Olympiad, department students Kamilla Ishchenko and Asanakun Tapayev received diplomas for taking third place.
On April 9, 2026, students of the department took part in an inter-university scientific and practical conference for undergraduate and graduate students on the topic: "Problems of Economic Development in Kyrgyzstan until 2030 through the Eyes of Youth," which was held at the Institute of Economics, Finance and Business Management of the BSU named after Academician Kusein Karasaev.
All participants received certificates for active participation. Students from the following universities participated in the offline conference: BSU named after K. Karasayev, KGNU named after Zh. Balasagyn, and KRSU named after B.N. Yeltsin. Collections of articles by all participants were published based on the conference proceedings.
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) developing creative thinking, scientific independence, increasing internal organization, deepening and consolidating students' knowledge of accounting, analysis and auditing acquired during the learning process.
Guest lectures and tours of enterprises
Various guest lectures and tours of real production facilities and enterprises provide a genuine opportunity to see how modern companies operate from the inside and how accounting works in practice. Students interact directly with top managers, accountants, and specialists, ask questions, and begin to understand how real business processes operate at modern enterprises, as well as how accounting, management accounting, and tax accounting are structured. These valuable meetings help students better understand their chosen profession and, while still studying, build valuable professional contacts and networks, leading to practical training and internships.
Practice and cooperation with business
Internships at real enterprises and production facilities are one of the main advantages of our department. Students not only observe business operations but also participate in real-world projects and internships, learning to make effective management decisions, and understanding the practical workings of modern accounting. This helps our students confidently begin their professional careers after graduation.
On April 21, 2026, senior lecturer Gulzar Mukayevna Dzhekshenova organized an engaging and useful event, "On-the-Job Training," for third-year students in the accounting department at SunHouse Team LLC. The students gained hands-on experience with the company's accounting department and the latest version of the 1C: Accounting 8 accounting software for Kyrgyzstan.
Student life
Teacherеba at the university — it's not just lectures, seminars and exams. Oursstudentyou always actively participate in various cultural and mass events, sports and creative events university and institute.
Thus, is formed not only future professional his business, But and harmoniously developed personality and a patriot of his country with an active civic position.
The department staff
For all successes, achievements and progress students Always there is a strong one, united and friendly professional teaching staff our department.
Exactly faculty of the department frontеt not only knowledge, skills and abilities, but also your professional experience, norms of professional etiquette and grafts love for professions accountant.
Our teachers - This professional mentors-teachers, who are always ready to support and guide students on the path of their professional and personal development.
 | Razhapbaeva Mairam Abdyldaevna Head of Department, Candidate of Economic Sciences, Associate Professor |
 | Savin Viktor Evgenievich Doctor of Economics, Professor |
 | Saifudinov Bekmamat Nurmamatovich Candidate of Economic Sciences, Associate Professor |
 | Atashova Aizada Kurmanbaevna Candidate of Economic Sciences, Acting Associate Professor |
 | Chylabaeva Asel Kubanychbekovna Candidate of Economic Sciences, Acting Associate Professor |
 | Sadybakasov Isabek Ayimbekovich Senior Lecturer |
 | Dzhekshenova Gulzar Mukaevna Senior Lecturer |
 | Abdyldaeva Salima Bakytbekovna Teacher |
 | Dushobaeva Aikyz Nurbekovna Senior laboratory assistant |
Department contacts:
Director's Reception: +996 (312) 42-52-95
Address: 720044, Kyrgyz Republic, Bishkek city,
Zhukeeva-Pudovkina Street, 34 "D", 5th floor, Institute of Economics, Finance and Business Management, Department of "Theory and Practice of Accounting", office 511
Phone: +996 (312) 42-47-05