Инновационный Инкубатор  Moodle KDU Центр непрерывного образования    

Accounting and finance section



Carabet Maria
Head the Department of Accounting and Finance


The Department has been functioning as a separate division since 1995, on the basis of the Decree of the Government of the Republic of Moldova No.309 dated May 17, 1995. In 2013, it was renamed into the Department of Accounting and Finance by the decision of the administrative board of CSU.

The faculty of the Department of Accounting and Finance totals 13 people including professors and lecturers with extensive experience of teaching at the university and young graduates of Comrat State University. Among them there are seven professors and lecturers with academic degrees and titles: Taushanji C.P., Doctor of Economics, Professor; Coverdiaga V.V., Doctor of Economics; Carabet M.A., Doctor of Economics, Associate Professor; Todorich L.P., Doctor of Economics, Associate Professor; Dudoglo T.D., Doctor of Economics; Batishev R.A., Doctor of Economics, Associate Professor.

Since 2005, three specialties have been opened at the Department in accordance with the Bologna Declaration, in particular 361.1 "Accounting", 364.1 "Finance and Banking" and 367.1 "Statistics and Economic Forecasting." The accreditation of the specialty “Accounting” from 2006 (Certificate of the Ministry of Education and Youth Series AS No. 0109 dated March 23, 2006) demonstrates the conformity of the educational process at the Department of Accounting to the established standards.

The educational process is carried out in accordance with the curriculum of the university and the educational and methodological complexes of the Department.

Specialists of the Department of "Accounting" are prepared in accordance with the qualification characteristics for: working in the field of science, administrative positions, accounting, financial and managerial activities. In accordance with the analysis of employment lists, accounting and finance specialists are in demand in the following sectors: agro-industrial complex; joint stock companies; enterprises of medium and small business; commercial structures and budgetary institutions of the southern region of Moldova. 70% of graduates of the past 25 years work in the industries corresponding to their profession.

Graduates of the specialties "Accounting" and "Finance and Banks" obtain diplomas of licence and have the right and the possibility of self-employment. Up to 10 percent of students get jobs in business entities already in their third year of studies.

Lecturers of the Department teach the following disciplines:

- Specialty “Finance and Banks”:

Fundamentals of Banking, Money and Credit, Finance at an Enterprise, Public Finance, Banking Technology and Accounting, Banking Marketing, Banking Management, International Monetary Relations, Banking Technology and Accounting, Insurance and Accounting Features in Insurance Companies, Securities Market and Exchange Business, Financing and Investment Efficiency, Analysis of Financial and Economic Activities, etc.

- Specialty “Accounting”:

Fundamentals of Accounting, Financial Accounting, Management Accounting, Fundamentals of Audit, Accounting in Trade, Insurance and Accounting Features in Insurance Companies, Tax Calculations in Accounting, Accounting in Budget Organizations, Industry Accounting, Analysis of Financial and Economic Activities, Banking Equipment and Accounting Operations, Budgeting Process, etc.

An integral part of the educational process is the internships.

During the training, the following types of internships are provided:

  1. Orientational;
  2. Field traineeship;
  3. Pre-diploma training.

The internships are held in an organized manner. Bases for the internships are enterprises of various forms of ownership and types of activities with which cooperation agreements are concluded.

Permanent internships bases are:

  • SRL "Goliat-Vita",
  • SRL "Chiupon",
  • SRL "Fabrika Oloi Pak",
  • IM "SU-CANAL",
  • MPTSiK, Comrat,
  • SRL "Şardrisvin",
  • SRL "Cristal-Avant",
  • Colhozul "Pobeda",
  • SA "Tomai-Vinex",
  • SA FinComBank, fil. 12 and commercial banks of the Republic of Moldova.,
  • Main Department of Finance of Gagauzia,
  • Insurance companies,
  • Territorial tax inspectorates.

Those who wish so have an opportunity to receive post-graduate education. Since 2010, the master’s degree has been offered at the Department in the following specialties: “Accounting and Audit in the Sectors of Economy” and, since 2013, “Corporate Finance”.

An important focus of the Department is research work. The research work at the Department is devoted to the study of problems and searches for ways to develop accounting and its components, as well as to the analysis and improvement of the financial system of the Republic of Moldova.

Lecturers take an active part in various international scientific conferences. The results of the lecturers’ researches are constantly being introduced into the educational process improving it.

Teachers participate in a comprehensive research study:

  1. The study of the problems of adaptation of accounting and reporting to international standards;
  2. Identification of investment activity and future opportunities of the ATU Gagauzia;
  3. Analysis of financial instruments to ensure competitiveness of an enterprise.

The Department holds scientific conferences, olympiads in the specialties, competitions, in which students take an active part.

Graduates of the Department are prepared to fulfill their responsibilities in the following fields:

  1. chief accountant, accountant of the unit, economist-financier of enterprises of various legal forms and areas of activity;
  2. chief accountant, accountant of the central (local) public administration body, public organization, investment fund;
  3. Accountant, economist, financier, operator of a commercial bank, financial institution;
  4. Accountant, economist-financier, auditor of the financial department of the city hall, prefecture and their structural divisions, tax inspector, specialist of the audit and control department and the office of control and audit;
  5. Specialist of the State bodies of statistics, State bodies of finance and State bodies of Social funds.

Upon successful completion of studies at the university, graduates of the Department have an opportunity to receive post-university education in master's and doctoral programs.

The Department staff maintains close business relations with leading universities of Moldova and foreign universities.



Professions of financier and accountant - download

Strategic Plan of Development of the Department of Accounting and Finance - download

Strategic Plan of Development of the Economic Faculty at CSU for 2013-2018. - download

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