Head of the Chair: Alvard SARGSYAN, PhD in Economics, Associate Professor

With is current name the Chair was established in 1981 as a result of joining of chairs of Accountancy and Analysis of Economic Activity.


  • R. CHOBANYAN, Associate Professor
  • A. SARGSYAN, PhD in Economics, Associate Professor
  • A. SARGSYAN, Doctor of Sciences /Economics/, Associate Professor

Teaching of subjects is organized for all students of 1st to 4th years if all departments of the University. Chair of Financial Accounting of ASUE is in close cooperation with Economics Universities of CIS, the Association of Accountants and Auditors of the RA, the "Armenian Projects" organization, the State Revenue Committee of the RA.

Manuals published by the department

The manuals published by the Chair are available in the Armenian version.

Research activity

The main areas of research work are: topical problems of the development of accounting and financial reporting in the framework of international financial reporting standards (IFRS) and ways to solve them, topical problems of tax accounting in the light of tax legislation, topical problems of accounting and reporting in public sector organizations, topical accounting and reporting problems in banks, complex financial reporting.

More than 60 scientific works are published by the Faculty.

Bachelor’s degree courses

  • Accounting theory
  • Financial accounting 1.2
  • Corporate accounting
  • Tax accounting
  • Accounting standards
  • Fundamentals of accounting
  • Bank accounting
  • Financial statements
  • Fundamentals of Public Accounting in Public Sector Organizations
  • Preparation of tax reporting
  • Features of accounting in insurance companies
  • Features of accounting in construction companies
  • Securities accounting

Master’s degree courses

  • Advanced course in tax accounting
  • Actual problems of accounting for financial instruments
  • Actual problems of accounting in the public (social) sphere
  • Features of financial accounting and software in industries
  • Business taxation
  • Interpretation of financial statements in accordance with International Financial Reporting Standards (IFRS)
  • Accounting and financial reporting in banks
  • Comprehensive financial reporting
  • Accounting in financial institutions
  • Actual problems of financial accounting
  • Research methodology
  • Accounting in public non-profit organizations
  • Financial accounting and analysis
  • Fundamentals of Financial Accounting
  • Retail accounting
  • Accounting for net asset valuation
  • Tax administration

Staff of the Chair

  1. Seda SARGSYAN-Senior Assistant
  1. Sargsyan Alvard Hrachiki – Head of the Chair, PhD in Economics, Associate Professor
  2. Hakobyan Armen Ashmati – Doctor of Economics, Professor
  3. Poghosyan Manya Babkeni – PhD in Economics, Associate Professor
  4. Sahakyan Levon Sahaki - PhD in Economics, Associate Professor
  5. Oganezova Nelli Sureni - Senior Lecturer
  6. Kostanyan Gohar Gagiki - PhD in Economics, Associate Professor
  7. Stepanyan Tehmine Arseni – PhD in Economics, Senior Lecturer
  8. Gasparyan Anush Ashoti – PhD in Economics, Lecturer
  9. Avalyan Gayane Zhorayi - PhD in Economics, Lecturer
  10. Khalatyan Lena Norayri - Lecturer
  11. Harutyunyan Gohar Mihrdati - Lecturer
  12. Martirosyan Narine Rudiki - PhD in Economics, Senior Lecturer
  13. Galoyan Arthur Levoni - PhD in Economics, Lecturer
  14. Mikayelyan Anush Sarmeni - PhD in Economics, Lecturer
  15. Paniryan Tatev Armeni - Lecturer
  16. Osipyan Liana Harutyuni - Lecturer
  17. Zakaryan Rafayel Serzhiki - Lecturer
  18. Serobyan Ani Artavazdi - Lecturer
  19. Petrosyan Tatevik Artavazdi - Lecturer
  20. Avetisyan Sahakanush Gagiki - PhD in Economics, Lecturer
  21. Avalyan Elen Artyomi - Assistant
  22. Tarkhanyan Vigen Varuzhani - Assistant
  23. Khachatryan Sergey Sargsi - Assistant
  24. Sarkisyan Zoya Romani - Assistant
  25. Mikayelyan Gabriel Mikayeli - PhD in Economics, Associate Professor
  26. Parvanyan Mher Ashoti - Lecturer
  27. Baghdasaryan Alisa Meruzhani - Lecturer
  28. Margaryan Sona Atomi – Senior Lab Assistant

Address: Chair of Financial Accounting, ASUE, Nalbandyan 128,Yerevan, 0025, Armenia
Tel: (+37410) 593-474