As part of the "Accounting and Audit" department week at Esil University, a scientific seminar was held on the topic "Improvement of Accounting Policies of Enterprises in National Economy Sectors." The speakers at the event were master's degree holders and senior lecturers of the department — Aitkhozina A.E. and Mikhailina I.N.
The seminar was attended by representatives of the faculty of Esil University and ENU, as well as students of the "Accounting and Audit" educational programme and other guests.
The participants examined the distinctive features of improving the accounting policies of enterprises across various economic sectors. At the sectoral level, these processes manifest in the adaptation of accounting practices to the specifics of the production cycle. In industry, the emphasis is placed on implementing management accounting by responsibility centres and cost calculation by product type. In agriculture, the key aspect is the accounting of biological assets and seasonal production patterns. In the construction sector — the application of the percentage-of-completion method and cost control by project. In trade — the optimisation of accounting for discounts, bonuses, and returns.
Students actively participated in the discussion, having prepared reports on the seminar's topics and discussed current issues in the improvement of accounting systems. The discussion took place in a lively and professional atmosphere, highlighting the high level of interest among young people in the development of accounting science and practice.
