Boshqa tarmoqlarda buxgalteriya hisobi va audit

Information about the department

Founded on February 22, 2022

Part of the Faculty of Banking and Financial Services

On February 22, 2022, the Department of "Accounting in other industries and Auditing " was separated from the Department of "Accounting and Auditing".The department of "Accounting and Auditing" is one of the oldest departments of the Samarkand Institute of Economics and Service. It was founded in 1931. The department is one of the teams that have made a worthy contribution to the formation and development of our institute, as well as the Samarkand School of Economics. From the day of its establishment to the present day, the department has been headed by well-known scholars and educators in their field. Since the founding of the department, the following professors and teachers have been working as heads of the department: S. Gurevich, V.N.Krilov, D.V.Mezentsev, B.G.Kantor, S.M.Yugenburg, I.K.Slepnev, I.T.Abdukarimov, K.F.Abdukarimova, D.Q.Qudbiev, H.N.Musaev, K.B.Urazov.

The department prepares bachelor's degree in "Accounting and Auditing" and master's degree in "Audit".

• The address of the department is 9 A.Temur Street, Samarkand, Samarkand region, Samarkand Institute of Economics and Service, 4 building, 402 room.

History of the department "Accounting in other industries and Auditing "

           The department of "Accounting in other industries and Auditing" on February 22, 2022 was separated from the department of "Accounting and Auditing". The department of "Accounting and Auditing" is one of the oldest departments of the Samarkand Institute of Economics and Service.

           It was founded in 1931. Our department is one of the teams that has made a worthy contribution to the formation and development of the Samarkand School of Economics.

          For the past 88 years, the department has been known by many different names.

Names of the department of "Accounting in other industries and Auditing "from previous years

       From the day of its establishment to the present day, the department has been headed by well-known experts in their field, well-known educators and scientists. In the first years of the department's existence (1931-1934) it was headed by S. Gurevich, V.N. Krylov and Associate Professor D.V.Mezentsevs. Later, Associate Professor Mezentsev D.V. worked for a number of years as a professor at the Leningrad Trade Institute and headed the department of accounting.

        For many years from 1935 (until 1963) the department was headed by Associate Professor B.G.Cantor. This talented scientist and leader is one of the major contributors to the development of the department. In particular, he recruited local staff and initiated targeted postgraduate studies in the central cities of Moscow, Leningrad and Kiev.

          From 1949 to 1964, the department was headed by a well-known scientist in the USSR – DEc, Professor S.M.Yugenburg. He was a professor of the department and vice-rector for scientific affairs of the institute and made a significant contribution to the development of the department. R.A.Abdullayev, I.T. Abdukarimov, K.F. Abdukarimova and others have been working in conducting research. These talented young teachers were sent to a targeted graduate school under the direction of Professor S.M. Jugenburg. The senior pedagogue-scientists of the department professor S.M.Yugenburg is remembered as a great teacher who never gave up his advice and help.

          In 1963-1964, the department was headed by a well-known pedagogue-scientist in the field of accounting, Associate Professor I.K. Slepnev led. He was the Vice-Rector for Research at our institute. Later, he was a professor, vice-rector of the Moscow Cooperative Institute and for many years headed the department of "Accounting" of the same institute. Professor I.K. Slepnev is a great teacher for our institute in the preparation of candidates of sciences and doctors. The well-known scientist created a unique school of accountants and supervisors in the system of press cooperation, which he headed for many years and trained many candidates of science. He is also the author of a fundamental textbook on accounting in the field of press cooperation. The members of our department will always remember and honor this great scientist.

          From 1964 to 1967 the department was headed by I.T. Abdukarimov. I.T. Abdukarimov is a teacher who has dedicated his life to science and youth education. Abdukarimov later rose to the rank of the most famous scientist in the entire former USSR. He became a doctor of science and prepared many candidates and doctors of science. At our institute, he worked as a vice-rector and later as an acting rector. Professor I.T. Abdukarimov founded the Samarkand School of Economists in the 1960s and was instrumental in its recognition and development. This school is now under the leadership of Professor M.K.Pardaev, Ph.D., who is a student of the teacher, successfully continues its activities as one of the most prestigious scientific schools in the country and abroad.

         From 1967 for the next 15 years the department was headed by Associate Professor K.F.Abdukarimova. Under her leadership, the scientific potential of the department reached its peak. During this period, the degree of the department was 90%. It was during the years of K.F.Abdukarimova's leadership that the study of special subjects in the Uzbek language began. Textbooks and manuals have been published in the Uzbek language. In 1969, for the first time in the country, publishing house "Teacher" published the textbook "Accounting in Matlubot cooperation" in the Uzbek language written by R.A.Abdullayev, I.T.Abdukarimov and K.F.Abdukarimova.

          From 1982 to 1987, the department was headed by D.Q. Kudbiyev, who was for the first time in the country Doctor of Science in "Accounting, Economic Analysis and Control". Later, Professor D.Q.Kudbiyev worked as the dean of the Faculty of Accounting and Economics, and the head of the center. Nowadays D.Q.Kudbiyev is a professor at the Fergana Polytechnic Institute. Professor D.Q. Kudbiyev helped as a supervisor to Z.N.Qurbanov, who studead accounting in our institute for many years, and was the head of the department in different institutes and currently  professor, the head of the Department of “Accounting and Audit” of the Tax Academy, as well as helped to I.N.Islamov  to become doctor of science, who has worked at Fergana Polytechnic Institute as the head of the faculty and the head of the department, and currently the head of the master's department at the same institute.

          From 1987 to 1992 the department was headed by Associate Professor H.N. Musayev. Later, he did an internship at the G.V.Plekhanov Russian Academy of Economics, where he defended his doctoral dissertation in March 1993, earning a doctorate in economics. In 1993, in connection with the separation of the department "Audit" from the department, H.N. Musayev was promoted to professor and headed the department until 1997. In 1997, in connection with the reunion of the Department of Audit with the Department of Accounting, H.N.Musayev worked as a professor of the department, simultaneously worked from 1998 to 2004 as the head of the scientific department and vice-rector for scientific affairs of the institute. H.N.Musayev, then in 2004-2008 headed the department of "Accounting and Auditing". He has published more than 600 textbooks, monographs and articles. Among them are the textbook "Audit", which firstly published in the country in Uzbek and Russian languages (T .: "Finance", 2003, 12,75 pages). Many of his scientific articles have been published in Moscow, Novosibirsk, Tambov, Lvov, Poltava, Almata and Karaganda. Textbooks, manuals and scientific articles published by Educator - scientist H.N. Musayev are widely used in many economic universities of the country. Professor H.N. Musayev was a member of the Specialized Council for the Defense of Doctoral Dissertations under the Academy of State and Social Construction under the President of the Republic of Uzbekistan in 1995-1996, and was a member of the Specialized Council for the defense of Doctoral Dissertations under the Academy of Bank and Finance.

           From the end of 1992 to April 2004, the department of "Accounting and Auditing" was headed by Associate Professor K.B. Urazov. He defended his doctoral dissertation in 2006 and became a professor in 2007. Professor K.B.Urazov was re-elected head of the department in April 2008. The educational process at the department is fully organized in accordance with the requirements of new pedagogical technologies. Particular attention is paid to the education of young people. The integration of science with theory and practice is improving. Professor K.B. Urazov is one of the leading and well-known scientists in the field of accounting and auditing in the country. Under his leadership, in recent years, prepared two candidates of science (S.N.Tashnazarov, former dean of the Faculty of Banking and Financial Services, and senior lecturer N.U.Khudayberdiev), and 4 researchers (S.N.Tashnazarov, D. Pashahodjayeva) on the eve of defending his doctoral dissertation. Professor K.B. Urazov is the author of more than 300 scientific, educational, and educational-methodical works and articles. These include many textbooks, manuals, and articles. In 2011, for the first time in the country, his textbook "Features of accounting in other industries" was published in Uzbek Language. Textbook "Accounting and Auditing" was published in 2004 by the publishing house "Teacher", a collection of texts on the subject "Accounting and Auditing" published by the Institute in 2004-2013, "Accounting and Auditing" Handbook, "Accounting and taxation of investments" (2003), "Accounting and taxation in trade" (2004), "Accounting and tax accounting in trade" ("Accounting and taxation of trade"), published by the publishing house "World of Economics and Law" (2003). 2005), "Conceptual issues of accounting in the context of liberalization of the economy" (2004) and "Current issues of accounting and auditing in the service sector", published in the "Economy" are now widely used in all economic universities of the country. Professor K.B. Urazov is a member of the Methodological Council under the Ministry of Finance of the Republic of Uzbekistan, a member of the state working group on the development of national accounting standards. He has formally opposed many PhD and doctoral dissertations, reviewed and edited textbooks, manuals, and monographs. Professor K.B. Urazov's scientific works, textbooks and manuals, scientific articles serve as an important source for young pedagogical scientists.

        With a history of 88 years, the Department of Accounting and Auditing has made a worthy contribution not only to the development of accounting, control, auditing, but also to the teaching and development of other economic disciplines. Many disciplines (statistics, finance and credit, economic analysis, computers and programming, organization of machine processing of economic information, etc.) were taken into account, and later separate departments were formed. In particular, the departments of "Statistics in 1963" and "Finance and Credit" in 1977 were among them.

            In 1979, the department of "Organization of machine processing of economic information" (OMPEI) was separated from the department. Associate Professor (later Professor) R.A. Abdullayev headed until 1997. Professor R.A.Abdullayev led the publication of many textbooks on the processing of economic information, including automated accounting systems, in the Uzbek language in the publishing house "Teacher", the most prestigious publishing house in the country. Since 2001, Professor R.A. Abdullayev continues to work at the Department of Accounting. In 2010, Professor R.A. Abdullayev's textbook "Accounting and Auditing" was published under the seal of the Ministry of Higher Education. In 2011, the textbook was reprinted in 1,000 copies. Published by the teacher, these textbooks bring great benefit to both students and interns. Abdullayev is a corresponding member of the International Academy of Information.

              Professor R.A. Abdullayev is highly respected in the department as a teacher with high scientific and pedagogical potential. The teacher conducts lectures and practical classes at a high level. The lessons focus on the results of reforms in the country, the role of education in the formation of professional skills. Theoretical issues will be covered in conjunction with business practices. Special attention is paid to the accounting profession, the responsibilities and duties of accountants. The potential scientist is an active participant of scientific and practical conferences held at the national and institute levels. The teacher pays special attention to the teaching and learning of the subjects and requires it from other teachers. Professor R.A.Abdullayev is active in educating young people and is a direct teacher of the department. He does not hesitate to give valuable advice to the members of the department on the results of participation in open and interactive classes. One of the most important qualities of a teacher is to respect his profession and to follow the rules. Being demanding of students, achieving timely learning of subjects, as well as showing kindness to young people are among the pedagogical principles of the teacher. Professor R.A. Abdullayev is actively involved in establishing links between the department and practice. The department closely assists the organization of meetings with students, interns, conferences, ensuring the participation of interns in this process.

     Jabborkhon Pashahodjayev (dead) is one of the pedagogical scientists who worked selflessly at the department. J. Pashahodjayev entered the Samarkand Cooperative Institute (now the Samarkand Institute of Economics and Service) in 1960 and graduated. Initially an intern, he worked as an inspector, and later as a deputy chief accountant at the institute where he studead. Due to his knowledge, professional skills and organizational skills, the management of the institute invited him to become a teacher in 1967. Jabborkhon Pashahodjayev studead at the graduate school of the Moscow Institute of National Economy from 1967 to 1971 and graduated with honors, earning the degree of Candidate of Economic Sciences, and in 1973 he was awarded the title of associate professor. He carried out his scientific and pedagogical work at the Department of "Accounting" of the Institute, first as an assistant, senior lecturer, and later as an associate professor. A teacher-scientist with practical experience, in 1976 he was appointed Deputy Dean of the Faculty of Economics, one of the largest faculties of the institute. Later, in 1982, he was appointed Dean of the newly established Faculty of Accounting and Economics, where he served for ten years. Significant positive results have been achieved at the faculty under the leadership of Associate Professor J. Pashahodjayev. Although the responsibilities of the head of the faculty were large and time-limited, he gave lectures at a high level in the department of "Accounting". Well-known scientist Jabborkhon Pashahodjayev, despite being a leader for many years, has prepared and published more than 100 educational, scientific, methodological works. Among them is the textbook "Accounting in consumer food consumer cooperation", co-authored and published by the Moscow publishing house "Economics", one of the most influential publishing houses of the former Soviet Union. In his life, such qualities as responsibility, honesty, fairness, dedication to his profession, and the high culture of the intelligentsia deserve to be exemplified. The noble deeds and dreams of the teacher Jabborhon Pashahodjayev continue in the person of his students and children.

           The senior teacher of the department Dildora Jabborhanovna is the daughter of the teacher. Dildora Jabborhanovna is one of the smartest, most cultured and talented teachers. During her student years, she was awarded the Alisher Navoi State Scholarship. Today she is a leading educator-scientist, author of more than 20 educational, scientific and methodological works. She defended her doctoral dissertation on one of the most pressing issues of accounting - "Improving the methodological framework for the calculation and audit of direct taxes in legal entities", in 2021. Many articles on these issues have been published, and a monograph is about to be published. She is actively involved in the team work of the institute.

          In the history of the development of the department, the role of other teachers who have made a significant contribution to the educational process and the education of young people, who have worked in this team in different years, is also invaluable. For example, teacher, associate professor U.X. Khudoiberdiyev worked at the department from 1965 to 2000. In 1991, he published a copy of the textbook "Accounting in the main branches of Matlubot cooperation" through the publishing house "Teacher". U.X. Khudoiberdiyev's textbook "Accounting Theory" for students of professional colleges has been reprinted twice. From 2000 to 2004, Associate Professor U.X. Khudoiberdiev worked as the head of the department "Statistics", then as an associate professor of the department, now he works as an associate professor of "Management and Statistics".

         The department of "Accounting and Auditing" is the department with the largest number of doctors in the country. Today, 9 out of 22 doctors of sciences, or more than 40%, who have a doctorate in accounting, economic analysis and auditing in the country, studead at this department of our institute. These are Kudbiyev Davlat Kudbiyevich, Pardayev Abdunabi Khalikovich, Ibragimov Nozir Aliyevich, Musayev Hasan Narzikulovich, Pardayev Mamayunus Karshiboyevich, Urazov Komil Bahramovich, Isroilov Bahodir Ibragimovich, Kurbanov Ziyod Niyazovich, Ismanov Ibrahim Nabiyevich, Toshnazarov Samiddin Nizamovich.

              For the past 88 years, the department has been actively involved in the training of more than 50,000 staff in various specialties at the institute. The only staff trained in accounting, control and auditing are ministers, deputy ministers and other government officials. The heads of many enterprises, chief accountants, inspectors, officials of prestigious educational institutions, teachers, professors and teachers have been trained in this department. Teacher R.A.Abdullayev (currently chairman of the Samarkand regional branch of the National Association of Accountants and Auditors of the Republic of Uzbekistan), who graduated from the department in different years and is currently working in responsible positions, Sh.U. Haydarov (today the head of the department of accounting and audit methodology of the Ministry of Finance of the Republic of Uzbekistan), A.Kh. Pardayev (Deputy Executive Director of the El-Yurt Umidi Foundation under the President of the Republic of Uzbekistan), N.A. Ibragimov (currently the head of the administration of SJSC Uzpharmsanoat, chairman of the Council of the Federation of Accountants of the Republic of Uzbekistan, who worked at our institute as an assistant, associate professor, head of the scientific department, Z.N. Kurbanov (Vice-Rector of SamSU, Vice-Rector of the Tax Academy of the Republic of Uzbekistan, Head of the Department, Head of the Department of the State Tax Committee, Director of Fergana and Tashkent Tax Colleges, Tashkent head of the department at the Institute of Chemistry, head of the department and professor at the Tax Academy), now professor of the Banking and Finance Academy of the Republic of Uzbekistan, I.N. Ismanov (now the head of the department at the Fergana Polytechnic Institute), Sh.J.Jamolov (for many years the deputy head of the tax department of Samarkand region, now the hokim of Samarkand district), B.I. Isroilov Head of the Department of Accounting and Auditing), T. Rustamov (currently the head of the audit organization "Samkelajakaudit"), I. Pardaev (for many years the chief accountant of our institute, vice-rector of SamSU), O.A. Erkayev (for many years He is the deputy governor of Samarkand region, chairman of the Samarkand regional property department, director of the Samarkand branch of the insurance company "Uzbekinvest") and many other leading specialists.

           Specialists trained at the department have worked and continue to work not only in the Republic of Uzbekistan, but also in various government agencies of the former Soviet Union, as well as in leading universities. Among them are Chairman of the Board of Press Cooperation of the Kyrgyz Republic Mukash Esanaliyev, Rector of the Academy of Press Cooperation of the Kyrgyz Republic, Ph.D., Professor Kesara Mukashevna Nazarmatova, State Adviser to the President of Turkmenistan Ilamon Shikhiyev, Chairman of the Russian Property Valuation Committee Bakhbit Aidov University associate professor G. Bekniyazova and others.

           The Department of Accounting and Auditing is one of the teams that has provided many leaders for the governing bodies and departments of the institute. Teacher R.A. Abdullayev for many years worked as the dean of the faculty, the head of the department. J. Pashahodjayev, a teacher who worked at the department for many years (may God have mercy on him), worked for many years as the dean of the Faculty of Accounting and Economics.

          Associate Professor A.T.Tairov (dead) worked at the institute as dean, vice-rector for academic affairs, director of the Center for Retraining and Advanced Training. Teacher A.T.Tairov was the author of many textbooks, teaching materials and articles. Many graduates of the Faculty of Accounting and Economics, who now hold senior positions, consider him their mentor. Professor H.N.Musayev was the head of the scientific department of the institute, vice-rector for scientific affairs. During his studies at the Institute, Associate Professor D.R.Rofeev was awarded the Lenin Scholarship, then Secretary of the Youth Committee (Secretary of the Komsomol), Chief Accountant, Correspondent and Deputy Dean of the Faculty of Accounting and Economics, and later worked in positions Dean of the Faculty of Economics and Management. Currently, D.R. Rofeev is an associate professor of the department, at the same time the head of the training center "Accountant" at the department, director of the non-governmental educational institution "Effective studying". The author is the author of about 100 textbooks and articles. Chair holder Professor K.B. Urazov from 2007 to 2010, also headed the institute's master's department. Associate Professor S.N. Toshnazarov, currently head of the department “Accounting”. Associate Professor S.N. Tashnazarov is one of the mature scholars. He has published more than 100 scientific, educational and methodological works, including 2 monographs, 2 textbooks, many lecture notes and scientific articles. Associate Professor S.N. Tashnazarov defended his doctoral dissertation. Associate Professor N.U. Khudoiberdiyev served as deputy dean for several years. He is currently the dean of the faculty “Service”.

The following teachers and staff have been working in the department for many years: Associate Professor Holmat Khodzhikulov (dead), Associate Professor Rahmat Musayev, Associate Professor Narzikul Ibragimov, Associate Professor Meremi Kadjayevna Bayram, Associate Professor Abdukhalil Sattarov (dead), Associate Professor Usanboy Kayumov (dead) teacher Annayev Mansurali (dead), assistant Vera Valentinovna Ignateva, Dilara Izitovna Osmonova and others. These teachers have made a worthy contribution to the development of the department with their hard work.