Educational programs
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CONTENT
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Introduction |
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1. |
Passport of the educational program |
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2. |
Learningoutcomesfor EP |
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3. |
Competences of the graduate of EP |
10 |
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4. |
Summary table showing the amount of credits mastered by the modules of the educational program |
13 |
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5. |
Informationaboutthedisciplines |
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Approvalsheet |
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Appendix 1. Review from the employer |
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Appendix 2. Expertopinion |
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Introduction
- Scope
Designed for the implementation of bachelors training by educational program (hereinafter - EP) code 6В04130 «Accounting and audit»in RSE on right of economic management "M.AuezovSouth Kazakhstan State University" of RK MES.
- Regulatory documents
Education Act of the Republic of Kazakhstan (as amended and supplemented on 07/04/2018);
Standard rules for the operation of educational organizations implementing educational programs of higher and (or) postgraduate education, approved by order of the Minister of Education and Science of the Republic of Kazakhstan from October 30, 2018 №595 (registered with the Ministry of Justice of the Republic of Kazakhstan on October 31, 2018 №17657);
State obligatory standards of higher and postgraduate education, approved by order of the Minister of Education and Science of the Republic of Kazakhstan, October 31, 2018 №604;
The rules for the organization of educational process on credit technology education, approved by order of the Minister of Education and Science of the Republic of Kazakhstan on April 20, 2011 №152 as amended and supplemented of October 12, 2018 №563
- Educational programs concept
The goal of the educational program is coordinated with the mission of university and is aimed at preparing the intellectual elite of the country with advanced entrepreneurial skills, fluent in three languages, demonstrating conceptual, analytical and logical thinking skills, creative approach in professional activities, being able to work in national and international teams obtaining the lifelong strategy.
The educational program is harmonized with the 6th level of the National Qualifications Framework of the Republic of Kazakhstan, with Dublin descriptors, 1 cycle of the Framework for Qualification of the European Higher Education Area, also with Level 6 of the European Qualification Framework for Lifelong Learning.
The educational program is focused on professional and social order through the formation of professional competencies associated with the necessary types of research, practical and business activities, adjusted to meet the requirements of stakeholders.
The uniqueness of EP6B04130 Accounting and audit is the training of highly qualified personnel with deep theoretical knowledge and practical skills in different areas of the economy.
The educational program aims to achieve learning outcomes through the organization of educational process using the principles of Bologna process, student-centered learning, accessibility and inclusion.
Program learning outcomes are achieved through the following training events:
- classroom training: lectures, seminars, practical and laboratory classes - held in view of innovative teaching technologies, the use of the latest achievements of science, technology and information systems;
- extracurricular training: the independent work of the student, including under the guidance of a teacher, individual counseling;
- conducting professional practice at the enterprise of different organizational structures and forms of ownership, the implementation of course and diploma works.
The university has taken measures to maintain academic integrity and academic freedom, protection from any kind of intolerance and discrimination against students.
The quality of EP is ensured by the involvement of stakeholders in its development and evaluation, systematic monitoring and review of its content.
4.Entry Requirements
Established according to the Model Rules for admission to studies in educational organizations that implement educational programs of higher and postgraduate education by order MES RK №600 on 10.31.2018
- EDUCATION PROGRAMME PASSPORT
1.1The purpose and objectives of education program by specialty
The purpose of the EP: the preparation of highly qualified bachelors of a wide profile who are familiar with the principles of organizing accounting, analytical and control processes in economic entities of all organizational and legal forms.
EP tasks:
- the formation of socially responsible behavior in society, an understanding of the importance of professional ethics and adherence to these norms;
- providing skills and skills for lifelong learning that will allow them to successfully adapt to changing conditions throughout their professional careers;
- ensuring the conditions for acquiring a high general intellectual level of development, mastering competent and well-developed speech, a culture of thinking and the skills of the scientific organization of labor in the field of accounting and auditing;
- formation of graduates' competitiveness in the field of accounting and auditing, to ensure the possibility of their quickest employment in the specialty or continuing education at the next levels of education.
- trainingmultilingualspecialist.
1.2 List of qualifications and positions
The graduate of this EP is awarded with degree of «bachelor of business and management».
Bachelors ofEP6В04130 «Accounting and audit» can hold primary positions accountant and assistant auditor in (research institutions, design and design organizations) without making requirements for work experience in accordance with the qualification requirements of the Qualification directory of positions of managers, specialists and other employees, approved by order of the minister of labor and social protection of the Republic of Kazakhstan from May 21, 2012 № 201.
1.3 Qualification characteristics of the educational program graduate
1.3.1 Sphere of professional activity
The spheres of professional activity are the state bodies, institutions and organizations of all forms of ownership, regulatory controls of the economy in the links of the market infrastructure.
1.3.2 Objects of professional activity
The objects of professional activity are the property of organizations, its liabilities, capital and business operations, causing changes in the composition and distribution of assets and sources of its formation, as well as the activities of organizations of various sectors of the economy taking into account the specifics of the industry: government bodies (Ministries and agencies, Tax committee, Agency of RK of statistics); organizations and companies regardless of their legal form.
1.3.3Subjects of professional activity
The subjects of professional activity are financial, economic and management activities in organizations: registration of business transactions, preparation of financial statements in accordance with ISFR, analysis and audit of financial statements in accordance with ISA.
1.3.4Types of professional activity
A bachelor by specialty Аccounting and audit can do the following types of professional activity:
- Organizational and managerial activities;
- Production and technological activities;
- Settlement and design activities.
- EP learning outcomes
PO 1 - Communicate freely in the professional environment and society in Kazakh, Russian and English.
РО 2 -Demonstrate mathematical, social, socio-economic knowledge in professional activities, methods of mathematical data processing, regulatory documents and elements of economic analysis.
РО 3 –Understand and use digital systems, tools, and applications, and process digital information.
РО 4– Demonstrate interpersonal and communication skills in the work of a professional accountant, in receiving and transmitting information, in choosing reasoned methods and making effective decisions.
РО 5- Demonstrate knowledge of accounting and tax accounting at enterprises of the Republic of Kazakhstan, in accordance with the current legislation, as well as the preparation of mandatory (regulated) reporting forms in organizations engaged in any type of commercial activity: wholesale and retail trade, provision of services, production, etc.
РО 6 - Demonstrate knowledge of accounting and tax accounting at enterprises of the Republic of Kazakhstan, in accordance with the current legislation, as well as the preparation of mandatory (regulated) reporting forms in organizations engaged in any type of commercial activity: wholesale and retail trade, provision of services, production, etc.
РО 7 - Be able to apply legislative and other regulatory legal acts and methodological materials on the organization of accounting of property, liabilities and business operations and reporting, the plan and correspondence of accounts, methods of economic analysis of the economic and financial activities of the organization.
РО 8 - Perform work on the formation, maintenance and storage of a database of accounting information, makes changes to the reference and regulatory information used in data processing.
РО 9 - To receive and control the primary documentation for the relevant sections of accounting and prepare them for accounting processing.
РО 10 –Reflect on the accounting accounts transactions related to the movement of fixed assets, inventory items and cash, etc.
РО 11 – Perform work on accounting of property, liabilities and business operations (accounting of fixed assets, stocks and other assets, production costs, sales of products, results of economic and financial activities, settlements with suppliers and customers, as well as for services provided and other operations).
РО 12 - Demonstrate entrepreneurial skills in business design and teamwork, including in a virtual environment, practical skills in using information software products, experience in best practices (including internationalexperience).
3 COMPETENCES OF EP GRADUATE
3.1 Successful completion of training in EP contribute to the formation of the following competences of a graduate:
- core competencies (CC)
- professioanalcompetencies(PC).
Core competencies:
CC 1 in the field of native language
- the ability to express and understand concepts, thoughts, feelings, facts and opinions in the field of music education in written and oral forms (listening, speaking, reading and writing), as well as interact linguistically and creatively in a variety of social and cultural contexts: during study, at work, at home and at leisure;
CC2in the field of foreign languages
-ability to master basic communication skills in a foreign language - understanding, expressing and interpreting concepts, facts and opinions in the professional field, both verbally and in writing (listening, speaking, reading, writing) in the relevant range of social and cultural contexts, mastering skills mediation and intercultural understanding;
CC3fundamental mathematical, scientific and technical training
- the ability and willingness to apply educational potential, experience and personal qualities acquired during the study of mathematical, natural science, technical disciplines at the university, to determine ways of monitoring and evaluating the solution of professional problems, the development of mathematical and natural science thinking;
CC 4computer
- the ability to confidently and critically use modern information and digital technologies for work, leisure and communications, mastering the skills of using, restoring, evaluating, storing, producing, presenting and exchanging information through a computer, communicating and participating in collaborating networks using the Internet for professional activities;
CC 5 social
- the ability to own social and ethical values based on public opinion, traditions, customs, norms and to be guided by them in their professional activities; know the cultures of the peoples of Kazakhstan and abide by their traditions; observe the basics of the legal system and legislation of Kazakhstan, know the trends of social development of society; be able to adequately navigate in various social situations; be able to find compromises, relate your opinion with the opinion of the team; own business ethics, ethical and legal standards of conduct; strive for professional and personal growth; work in a team, correctly defend their point of view, propose new solutions; demonstrate tolerance towards other individuals;
КК6 economic, managerial and entrepreneurial
- the ability to know and understand the goals and methods of state regulation of the economy, the role of the public sector in the economy; master the basics of economic knowledge; possess the skills of critical thinking, interpretation, creativity analysis, drawing conclusions, evaluation; manage projects to achieve professional goals, manage staff, demonstrate entrepreneurial skills.
CC 7 cultural training
- the ability to know and understand the traditions and culture of the peoples of Kazakhstan, tolerance to the traditions and culture of other nations of the world, aware of the attitudes of tolerant behavior; not subject to prejudice, has high spiritual qualities, formed as an intelligent person.
CC 8 additional competencies
- ability to master the skills of critical thinking, interpretation, creativity analysis, drawing conclusions, evaluation; have creativity and an active lifestyle; make professional decisions under conditions of uncertainty and risk.
Рrofessioanal competencies (PC).
PC1 – Provides managers, creditors, investors, auditors and other users of accounting statements with comparable and reliable accounting information in the relevant areas (sections) of accounting.
PC 2 – Develops a working plan of accounts (a plan for financing budget programs), forms of primary documents used for registration of business transactions for which standard forms are not provided, as well as forms of documents for internal accounting statements, participates in determining the content of the main methods and methods of accounting and accounting information processing technology.
PC 3 – Makes accrual and transfer of tax and other mandatory payments to budgets, pension deductions and other payments in accordance with the legislation, funds for financing capital investments, and employees salaries.
PC 4 – Performs audit of the organization's activities and provides accounting services related to various aspects of the business.
PC 5 – Conducts an analysis of the financial activities of the organization, regardless of the form of ownership, and performs an audit of accounting documents and statements, evaluates its reliability, as well as internal and external control of the legality of financial transactions, their compliance with legislative and other regulatory legal acts, and compliance with the established tax procedure.
PC 6 – Apply international financial reporting and auditing standards, tax reporting and accounting applications, and financial, tax, and business legislation.
3.2Matrix of correlation of EP learning outcomes in general with modules formed by competencies
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R1 |
R2 |
R3 |
R4 |
R5 |
R6 |
R7 |
R8 |
R9 |
R10 |
R11 |
R12 |
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CC1 |
+ |
+ |
+ |
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+ |
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CC 2 |
+ |
+ |
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CC 3 |
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+ |
+ |
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CC 4 |
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+ |
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+ |
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CC 5 |
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+ |
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+ |
+ |
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CC 6 |
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+ |
+ |
+ |
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+ |
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CC 7 |
+ |
+ |
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+ |
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CC 8 |
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+ |
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+ |
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+ |
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+ |
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PC 1 |
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+ |
+ |
+ |
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+ |
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PC 2 |
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+ |
+ |
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+ |
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PC 3 |
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+ |
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PC 4 |
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+ |
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PC 5 |
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4.SUMMARY TABLE REFLECTING THE VOLUME ASSIMILATED CREDITS OF EDUCATION PROGRAM MODULES
|
Course of Study |
Semester |
The number of mastered modules |
The number of studied disciplines |
Number of KZ credits |
Total hours |
Total KZ credits |
The number of |
|||||||
|
ОК |
ВК |
КВ |
Theoretical training |
Physical culture |
Educational practice |
Production, externship practice |
Final examination |
exam |
differentiated offset |
|||||
|
1 |
1 |
|
|
1 |
2 |
29 |
2 |
|
|
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|
31 |
|
|
|
2 |
4 |
|
1 |
2 |
27 |
2 |
|
|
|
|
30 |
5 |
3 |
|
|
2 |
3 |
5 |
2 |
|
2 |
28 |
2 |
|
|
|
|
30 |
6 |
2 |
|
4 |
4 |
1 |
2 |
5 |
25 |
2 |
|
3 |
|
900 |
30 |
6 |
2 |
|
|
3 |
5 |
4 |
|
2 |
6 |
30 |
|
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|
30 |
6 |
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|
6 |
4 |
|
|
3 |
24 |
|
|
6 |
|
900 |
30 |
2 |
|
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|
4 |
7 |
2 |
|
|
5 |
20 |
|
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|
600 |
20 |
5 |
|
|
8 |
2 |
|
|
5 |
20 |
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|
600 |
20 |
5 |
|
|
|
9 |
1 |
|
|
|
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8 |
12 |
600 |
20 |
|
1 |
|
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Total |
|
13 |
10 |
30
|
203
|
8 |
1
|
|
|
7230 |
241 |
41 |
14 |
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4. Information about disciplines
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Module name |
CYCLE |
UC/CC |
Component name |
Brief course description (in 30-50 word) |
Number of credits |
Formed RE(codes) |
|
Socialsciencesmodule |
GED |
MC |
Contemporary History of Kazakhstan |
The conceptual foundations of national history are classified, the sources, the continuity of the Kazakh statehood and the current problems of the history of modern Kazakhstan are interpreted. The activities of the national intelligentsia in the formation of the ideology of the liberation movement and the stages of the socio-economic modernization of Kazakhstan are analyzed. Characterized by the creation of a democratic state of law. The contribution of the First President to the theory and practice of public administration is evaluated. |
5 |
РО 1,РО 2 |
|
GED |
MC |
Philosophy |
The basics of the emergence of philosophy are examined, the features of the emergence of a culture of thinking are revealed, the concepts of “philosophy”, “worldview”, the essence and content of the concepts of “being,” “consciousness” are revealed. The relationship between the concepts of “knowledge” and “creativity” is considered, the essence and content of the category of the philosophy of freedom are revealed, skills for identifying the essence of the philosophical problem, critical thinking, and the skills of studying philosophical aspects are developed. |
5 |
РО 1, РО 2, РО 3 |
|
|
Модуль социально-политических знаний |
GED |
MC |
Social and Political Studies |
Theories of sociology, social structure and stratification of society are studied, the role and place of politics in society, the role of politics in the system of public life are explained, the essence of the state is revealed, the relationship between the state and civil society is revealed. Develop skills in sociological research, analysis of socio-political information. |
4 |
РО 1, РО 2, РО 3 |
|
GED |
OC |
Cultural Studies and Psychology |
The features of psychological institutions are analyzed in the context of their role in the modernization of Kazakhstani society. Formed programs for solving conflict situations in society, including in professional society. We consider the correct expression and defending their own opinions, which has social significance. |
4 |
РО 1, РО 2, РО 3 |
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|
Модуль социально-этнического развития |
GED |
OC |
Ecosystem and law |
The article reveals the relationship between ecology and other sciences, the essence of the biosphere and its stability. The basics of safe human interaction with the environment and protection from negative factors in extremely dangerous situations are revealed. The skills of conducting discussions on legal issues in the field of ecology, on the application of norms in the modern period; legal analysis of various documents are formed. |
5 |
РО 1, РО 2, РО 3, РО 11, РО 12 |
|
БД |
КВ |
Abayment |
The life and work of A. Kunanbayev is studied; his creative legacy is analyzed. Introduces A.Kunanbayev as an enlightener of his era. Abai’s literary heritage analysis skills are being developed in world and eastern literature. Feelings of patriotism and love of country are instilled. |
3 |
РО 1, РО 2, РО 3, РО 12 |
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|
Actual problems and modernization of public consciousness |
The concepts of modernization of public consciousness are revealed. Describes the signs, the role and importance of national consciousness. Characterized by the value of competitiveness, pragmatism, state-legal ideology, national identity, the cult of knowledge. The ability to live rationally is formed, with an emphasis on education, a healthy lifestyle and professional success; plan your future; adapt to changing living conditions. |
РО 1, РО 2, РО 3, РО 12 |
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Muhtarology |
The life and work of MO O. Auezov is studied; analyzes the creative laboratory of the writer, his biography in context with the work; as the creator of Abayan science; researcher zhyr "Manas". Acquaintance with M.Auezov as a prominent public figure. The skills of analyzing the literary heritage of M. Auezov in world and eastern literature are being developed. Feelings of patriotism and love of country are instilled. |
РО 1, РО 2, РО 3, РО 12 |
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Communicationmobilitymodule |
GED |
OC |
Kazakh (Russian) language |
Cognitive and communicative activities in the Russian (Kazakh) language are developing in the areas of interpersonal, social, and intercultural communication. The skills of discussing ethical, cultural, socially significant norms in discussions, the ability to work in a team, flexibility, creativity are instilled. Practical skills of interpreting text information, explaining their stylistic, genre specificity in various fields of communication are being developed. |
10 |
РО 1, РО 2, РО 3 |
|
GED |
OC |
Foreign Language |
Cognitive and communicative activities in a foreign language are developing in the areas of interpersonal, social, and intercultural communication. The skills of discussing ethical, cultural, socially significant norms in discussions, the ability to work in a team, flexibility, creativity are instilled. Practical skills of interpreting text information, explaining their stylistic, genre specificity in various fields of communication are being developed. |
10 |
РО 1, РО 2, РО 3 |
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GED |
OC |
Physical training |
Formed experience in the implementation of sports and recreational and training programs. Mastered the technique of selection of physical exercises and sports. Compiled complexes of general developmental and special exercises. Formed equipment sports, refereeing skills of the competition. Students are being prepared for participation in mass sports competitions. The skills of vocational and applied training are being improved in accordance with the requirements of the specialty. |
8 |
РО 1, РО 2, РО 12 |
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|
BD |
OC |
Professional Kazakh (Russian) Language |
The skills of extracting information from the text, its interpretation in educational and professional communication are developed. Formed the ability to establish contacts at the professional level, competently build communication, based on the goals and situations of communication. To inculcate abilities to creativity, collegiality in the process of building a speech behavior program in Russian (Kazakh) language in the field of professional communication. |
3 |
РО 1, РО 2, РО 3 |
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|
BD |
OC |
Professionally Oriented Foreign Language |
The professional activity and communication of an accountant, its essence and functions in the enterprise management system are studied. Areas of activity, the concept of accounting objects, forms of accounting are considered. The organization of accounting for enterprises is considered. Scientific speeches are studied as a component of the professional culture of an accountant, as well as a terminological minimum within the framework of the speech topic "The profession of an accountant". |
3 |
РО 1, РО 2, РО 3 |
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|
GED |
OC |
Information and Communication Technologies (in English) |
They develop skills in using information resources for searching and storing information, working with spreadsheets, and working with databases. Methods and means of information protection are used; designing and creating websites, multimedia presentations. Skills of using e-government and e-books, various cloud mobile technologists, SMART technology management. |
5 |
РО 1, РО 2, РО 3, РО 10 |
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Fundamentals of economic and mathematical training |
BD |
OC |
Mathematics in Economy |
The basic fundamental concepts of mathematics in economics are understood: matrices and determinants, systems of linear algebraic equations and inequalities, vectors and actions on them, differential calculus in economic analysis, economic and mathematical modeling, applied mathematical models, basic concepts of probability theory and mathematical statistics. |
4 |
РО 2, РО 3, РО 10 |
|
BD |
OC |
Economic Theory |
The needs, resources, benefits, services, social production, economic systems, property, market, capital are analyzed. Formed entrepreneurial skills. Factor revenues, land rent, profit are estimated. Promotes the development of skills for analyzing the monetary and financial system, the factors of economic growth, the trends of the world economy. |
4 |
РО 2, РО 4, РО 7, РО 8 |
|
|
BD |
КВ |
Introduction to Speciality |
This discipline considers and studies the organization of educational and cognitive activities of the student. The activity of the library as an educational and information center. Bibliographic design of educational and research work. The main types of educational work of the student. Career prospects. The development of accounting in the Ancient World. The development of accounting in the Middle Ages. Accounting in the countries of Western Europe in the XV-XXI centuries. Development of accounting thinking in the Republic of Kazakhstan. |
4 |
РО 2, РО 4, РО 5 |
|
|
Fundamentals of academic writing |
The main feature of the course is its practical focus on the development of writing skills, which provides for the parallel development of both cognitive and language skills (the ability to formulate a thought and structure it using language tools at the level of a sentence, paragraph and text). The main skills and abilities of the discipline are used in further scientific and practical activities when writing essays, articles and qualification work. |
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РО1, РО 2, РО 3, РО 10 |
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БД |
ВК |
Микроэкономика и макроэкономика |
Market mechanism, supply and demand analysis, consumer choice theory, production function, production costs, market models, public goods market equilibrium, external effects, system of national accounts, aggregate demand and aggregate supply, goods market, multipliers of government spending and taxes, money market, IS-LM model, economic cycle, unemployment, balance of payments, exchange rate, foreign trade theory are studied. |
5 |
РО 2, РО 4, РО 7, РО 8 |
|
|
БД |
ВК |
Educational practice |
Educational practice is an important part of the educational process of training specialists, a continuation of the educational process. Teaches students practical skills of independent work, developing skills to apply them in solving specific economic problems, preparing them for independent professional activity in their chosen specialty. Educational practice contributes to the formation of a specialist within the framework of academic, social, personal and professional competencies. |
1 |
РО 2, РО 3, РО 4, РО 5, РО 11 |
|
|
Basics of management and business |
BD |
OC |
Management |
The essence of management activity is considered. Outlines the concepts of communication, ethics and responsibility. Characterized by the process of management decisions. The management functions are revealed: planning, organization, motivation, control. The role of the manager, the essence of leadership and influence is substantiated. The features of the process of managing conflicts and changes in conditions of uncertainty are explained. |
4 |
РО 2, РО 4, РО 8, РО 11 |
|
BD |
CC |
State Regulation of the Economy |
The methodology of GRE and its main elements are considered. The formation of the mechanism of organization of state regulation is investigated. Modern methods of state regulation are generalized: scientific forecasting, planning, programming. The basic mechanisms of monetary regulation of the economy are explained. It sets out the formation and mechanism for the implementation of the structural, industrial and investment policy of the state. Analyzed state regulation of employment and social protection of the population. |
4 |
РО 2, РО 4, РО 8, РО 11 |
|
|
Theory of Public Administration |
Covers theoretical basics of public administration, opens a subject, the purposes, functions, the principles and methods of management of public processes, content of state system and state policy of RK. The efficiency of interaction of the state and society in governance process, information support and management style is shown. The social and economic efficiency of public administration and its further improvement is shown. |
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РО 2, РО 4, РО 8, РО 11 |
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BD |
OC |
Economy of Enterprise |
The mechanism of functioning of economic entities in the market conditions is explained. Formed an idea of the investment activities of the enterprise, quality management and competitiveness of products. Acquired skills analysis of the enterprise. The ability to assess effectiveness of the enterprise and make management decisions to improve it. |
4 |
РО 2, РО 6, РО 7, РО 11 |
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|
BD |
CC |
Entrepreneurship |
The mechanism of business activity is estimated taking into account the accumulated domestic and foreign experience in business development. The application of civil law governing business activities is developing. Critical thinking and the ability to make management decisions under conditions of risk and uncertainty develop. Formed business planning skills. |
4 |
РО 2, РО 6, РО 7, РО 11, РО 12 |
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Fundamentals of Entrepreneurial Activity |
The features of the content of entrepreneurship in a particular field of activity are considered. Acquainted with the features of state regulation of business. Formed skills for creating and registering their own business, the development of constituent documents, business strategies, business plans. It reveals the mechanism for the formation of business ideas, risk management, evaluation and analysis of the effectiveness of business activities in a particular area or sector of the economy. |
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РО 2, РО 6, РО 7, РО 11, РО 12 |
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Basics of accounting and finance |
BD |
OC |
Finance |
Concepts of finance, money, money circulation are mastered. The types of finances are classified. Analyzed the activities of financial institutions. We consider the legislative framework for the activities of financial institutions in Kazakhstan, especially the creation, operation of commercial banks and the basic conditions for their activities. Studied the basic laws and principles of monetary circulation. |
4 |
РО 2, РО 4, РО 7, РО 8 |
|
BD |
CC |
Banking |
The principles of functioning of banking institutions and features of their activities at the present stage are studied. We consider the legislative framework for the activities of banks in Kazakhstan, especially the creation, operation of commercial banks and the basic conditions for their activities. The activities of the National Bank of the Republic of Kazakhstan on opening banks and the procedure for licensing banking operations are being studied. |
4 |
РО 2, РО 4, РО 7, РО 8 |
|
|
Taxes and Taxation |
The essence of taxation is being studied. We consider the elements of the tax object, the subject and carrier of the tax, the tax rate, tax salary and tax quota, tax rate and its types. Tax laws are ranked. The main provisions of the Tax Code of the Republic of Kazakhstan in various economic situations are applied. Formedpracticalskillsforcalculatingtaxesandfees. |
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РО 2, РО 4, РО, 6РО 7, РО 8 |
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BD |
OC |
Fundamentals of Accounting. |
This discipline examines and studies accounting, its essence and functions in the economic management system. The subject and method of accounting. The balance sheet. Billing system and double entry. Cost measurement and accounting principles of the main economic processes. Primary accounting and its place in the management information system. Forms of accounting. Fundamentals of accounting reporting. International Financial Reporting Standards. Accounting policy. |
4 |
РО 4, РО 5, РО 8, РО 12 |
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BD |
CC |
Statistics |
The methodology of researching the state, development, structure and interrelations of social phenomena, their statistical modeling and forecasting is considered. The principles of organization of statistical observation and collection of statistical information are applied. The variation, dynamics of interrelations of socio-economic processes and phenomena are analyzed. It describes the concepts of national accounts and their construction. The development of economic and social processes is investigated. |
5 |
РО 2, РО 3, РО 7, РО 8 |
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Socio-economic statistics |
The theoretical foundations of building systems of indicators of socio-economic statistics are determined. The main categories, concepts, classification, groupings used in social statistics in accordance with the principles of the system of national accounts, as well as a system of general indicators of socio-economic development, sources of statistical information are considered. We study the methods of generalization of statistical information at the macro level for timely management decisions. |
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РО 2, РО 3, РО 7, РО 8 |
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Основы организации учета и формирования учетной политики предприятии |
ПД |
ВК |
Production practice І |
Practical training of accounting specialists is the most important form of the educational process and is aimed at the acquisition of practical work skills by students. During the practical training, students study the regulatory and legislative acts regulating the organization of accounting and auditing not only in general (accounting standards), but also industry aspects, features of documentation, accounting registers of enterprises in these industries and reflect them in the practice report. |
4 |
РО 2, РО 4, РО 5, РО 12 |
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БД |
КВ |
Accounting and reporting of business entities |
This discipline examines and studies the characteristics of business entities. Organization of accounting. Practical basics of accounting. Organization of settlements in business entities. Accounting and documentation of accounts receivable. Payroll accounting. Accounting for social security payments.Accounting of material values, production and sales of products.Accounting for sales of products.Accounting for securities.Accounting for currency transactions.Accounting for capital, inventory, loans, and off-budget payments. |
5 |
РО 4, РО 5, РО 6, РО 11 |
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Accounting for external economic activity |
This discipline examines and studies the legislative and regulatory frameworks governing the principles of organization and accounting of foreign economic activity. Valuation of assets and liabilities that are denominated in a foreign currency. Accounting for exchange rate differences. Accounting of funds in foreign currency. Purchase and sale of foreign currency. Accounting for settlements with debtors and creditors in foreign currency. General issues of regulation and accounting of foreign economic activity. Accounting for export operations. Accounting for import operations. |
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РО 4, РО 5, РО 6, РО 11 |
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БД |
КВ |
International Accounting |
This discipline examines and studies the general principles and features of accounting abroad. Accounting in the United States. German accounting. Annual financial report in Germany. Maintaining operational accounts in Germany. Accounting in France. Accounting in Japan. The relationship between the development of accounting in Russia and foreign accounting. International accounting practice in Kazakhstan.
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4 |
РО 1, РО 2, РО 4, РО 5, РО 7 |
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Public Sector Accounting |
The objects of the public sector of the economy are understood. The issues of accounting and analysis of the activities of the public sector of the economy are considered: state institutions, budget organizations, research centers, financial organizations, etc. The accounting and analysis of the organization's property and the sources of its formation are studied. The formation of financial statements, accounting and analysis is described. The strategic decisions made are justified. |
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РО 5, РО 6, РО 7, РО 9 |
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Отраслевые особенности бухгалтерского учета |
БД |
КВ |
Tax accounting and reporting |
This discipline examines and studies the definitions of tax accounting and the formation of the tax accounting policy of the enterprise. Tax accounting of individual entrepreneurs. Tax accounting of social tax. Tax accounting of excise taxes. Property tax accounting. Tax accounting of vehicle tax. Tax accounting of land tax. Tax accounting for fixed taxes. Payment for emissions to the environment. Tax accounting of CPN. Tax accounting for VAT. Bonuses. Mineral extraction tax. Tax on excess profits. Rent tax on exports. |
5 |
РО 4, РО 5, РО 7, РО 9 |
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Accounting in budgetary institutions |
This discipline examines and studies the organization of financial management in budgetary institutions. The procedure for maintaining accounting records in a budget institution, the methodology for preparing financial statements and reports on the results of activities and use of property, internal financial control in accordance with the requirements of the legislation. Issues of accounting methodology in the modern system of public sector financial management, accounting rules for non-financial and financial assets, the procedure for authorizing expenditures. |
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РО 4, РО 6, РО 7, РО 9 |
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БД |
КВ |
Accounting and taxation in a travel company |
This discipline examines and studies the economic and legal foundations of tourism activities. Accounting for fixed assets. Cash accounting. Accounting for transactions on the bank's foreign currency accounts. Accounting for tour operator activities. Accounting for travel agency activities. Accounting for financial results. Calculation of the cost of tourist products. Budgeting. Characteristics and classification of taxes. Personal income tax. Corporate income tax. Corporate property tax. Transport tax. Land tax. |
5 |
РО 4, РО 5, РО 6, РО 7 |
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Accounting in the hotel business and service |
This discipline examines and studies the basics of the formation of the hotel services market. Prices and pricing policy at the enterprises of the hotel industry. Accounting for cash and currency transactions. Accounting of property and expenses for the implementation of hotel services. Accounting for the sale of hotel services and the formation of the financial result. The costs of a hotel company. Accounting and tax accounting of hotel income. Accounting and tax accounting of hotel expenses. Accounting for financial results. |
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РО 4, РО 5, РО 6, РО 7 |
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БД |
КВ |
Accounting in economic sectors |
This discipline examines and studies the basic principles of accounting in the structure of agriculture and construction production. Accounting of seeds, feed and animals for growing and fattening. Accounting of agricultural products and compulsory insurance of the property of an agricultural enterprise. Calculation of the cost of crop production and livestock products. Grouping of construction costs and its accounting. Accounting for construction costs. |
7 |
РО 4, РО 5, РО 6, РО 7, РО 11 |
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Control and audit |
This discipline examines and studies the basics of financial control. External and internal financial control. Methods and special methodological techniques of control. Audit of funds. Audit of fixed assets and IA. Inventory audit. Audit of settlements with the organization's personnel on remuneration. Audit of accounts receivable and accounts payable. Audit of settlements with accountable persons. Audit of loans and borrowings. Audit of the organization's income and expenses, financial results and profit distribution. |
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РО 6, РО 7, РО 8, РО 9 |
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БД |
КВ |
Accounting in trade |
This discipline examines and studies the basic concepts of trading activity and its types. Trade as an object of accounting. Inventory estimation. Accounting in the field of retail trade. Analytical accounting of inventory. Inventory of goods and containers in trade. Features of accounting in the field of wholesale trade. Import of goods. Features of the export of goods. Accounting for the costs of selling goods. Financial statements in trade organizations. |
6 |
РО 4, РО 5, РО 6, РО 7, РО 11 |
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Accounting in insurance organizations |
This discipline examines and studies the role and organizational and legal support of the activities of insurance organizations in the Kazakhstan market in modern conditions, the features of accounting in insurance organizations, accounting for direct insurance operations, accounting for reinsurance operations, accounting for social insurance operations, accounting for mandatory medical insurance operations, taxation features of insurance organizations, accounting statements of insurance organizations. |
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РО 4, РО 5, РО 6, РО 7, РО 11 |
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БД |
КВ |
Accounting in banks |
This discipline examines and studies the rules, content and organization of accounting in banks. Fundamentals of accounting and reporting of the bank. The bank's balance sheet and its formation procedure. Chart of accounts of the second-tier bank of the Republic of Kazakhstan. Accounting for non-cash payments. Accounting for interbank correspondent relations. Accounting for cash transactions. Accounting of credit and deposit operations. Accounting for transactions with securities. Accounting for fixed assets, inventory, and inventory items. Accounting of equity, income and expenses of a commercial bank. Financial statements of a commercial bank |
4 |
РО 4, РО 5, РО 6, РО 8 |
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Tax audit |
This discipline examines and studies the content of the tax audit, the specifics of the relationship between auditors and the client in the provision of services on tax issues. Tax audit planning, general audit plan, and audit programs for the most complex taxes (VAT and CIT). Methods of tax audit, features of tax audit of small business entities and extra-budgetary activities of budgetary institutions. Legal and organizational bases of audit activity. Checking republican taxes, checking local taxes. The final stage of the tax audit |
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РО 6, РО 7, РО 8, РО 9 |
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Промежуточный и продвинутый учет |
ПД |
КВ |
Financial accounting 1 |
This discipline examines and studies the accounting procedure for cash: cash and settlement accounts. The time value of money. Accounting for accounts receivable and other assets. Inventory accounting. Accounting for investments. Accounting for fixed assets. Accounting for intangible assets. Accounting for obligations. Accounting for income and expenses. Accounting for equity. Presentation of financial statements. |
6 |
РО 2, РО 4, РО 5, РО 8 |
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Interim financial accounting |
This discipline examines and studies the elements of a financial report. Accounting cycle. Chart of accounts. Current assets: cash and cash equivalents, accounts receivable Inventory accounting. Fixed assets. Intangible assets. Time value of money Rent accounting. Recognition of income and expense. Accounting for obligations. Accounting for equity capital. Accounting for income tax. Cash flow statement Disclosure of the financial report. Retained earnings. |
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РО 2, РО 4, РО 5, РО 8 |
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PD |
CC |
1C: Accounting |
This discipline examines and studies the general characteristics of the training version of the program "1C: Accounting 8.3 for Kazakhstan", accounting settings, accounting principles, inventory accounting, payroll and personnel accounting, warehouse accounting, trade transactions accounting, cash transactions accounting, organization bank accounts, production accounting, work in progress accounting, fixed assets accounting (OS), intangible assets accounting (IA), general characteristics of standard reports, completion of the period. |
6 |
РО 3, РО 10 РО 11, РО 12 |
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1C: Accounting: for budgetary institutions |
This discipline examines and studies accounting for several institutions in a single information base. Maintaining separate accounting by type of funds. Standard budget accounting methodology. Cash accounting. Accounting for settlements with suppliers and contractors. Accounting for government contracts and other contracts that are subject to execution at the expense of budget funds and funds from income-generating activities. Accounting for settlements with debtors. VAT accounting. Generating reports. |
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РО 3, РО 10 РО 11, РО 12 |
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ПД |
ВК |
Production practice ІІ |
The practical training of students in the accounting departments of enterprises contributes to the consolidation and expansion of the theoretical and practical knowledge in the field of accounting obtained by them in the classroom and in the process of independent work. During the internship, students analyze the company's accounting management system, develop recommendations for improving primary documentation, accounting registers, and improving the efficiency and analyticity of accounting, as well as its quality. |
7 |
РО 4, РО 5, РО 6, РО 12 |
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ПД |
КВ |
Manogement account |
This discipline examines and studies the essence of management accounting. Classification of terminology and classification of costs. Order-based calculation part 1 and 2 (accounting for production costs). Process-by-process calculation. Calculation by type of activity (ABC-costing). Accounting for the costs of complex production and by-products. Inventory management. Cost calculation with full cost allocation and variable costs. Cost –output - profit analysis (CVP analysis). |
5 |
РО 4, РО 5, РО 6, РО 7 |
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Production accounting |
This discipline examines and studies information flows in production accounting for calculating the cost of production, features of cost classification, accounting for production costs, production costs by calculation items, the ability to calculate the cost of production, planning and control, business decision-making, selection and application of suitable equipment for the effective use of business resources. |
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РО 4, РО 5, РО 6, РО 7 |
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ПД |
КВ |
Financial accounting 2 |
This discipline reviews and studies the Income Statement. Balance sheet and cash flow statement. The time value of money. Cash and accounts receivable. Inventory estimation. Valuation of real estate, buildings and equipment: acquisition and disposal. Short-term and long-term liabilities. Equity: contributed capital and retained earnings. Business combination. Consolidated financial statements. Related parties. Revenue recognition. Accounting for income taxes. |
4 |
РО 2, РО 4, РО 5, РО 10, РО 11 |
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Advanced Financial accounting |
This discipline examines and studies the theoretical and practical skills of an in-depth study of financial accounting. Classification of accounting methods for leases, income taxes, foreign exchange transactions, financial instruments, and business combinations. Analysis and methods of forming consolidated financial statements. Explanation and procedure for the preparation of accounting documents and financial statements for the organization in accordance with IFRS. |
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РО 2, РО 4, РО 5, РО 10, РО 11 |
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Аналитические методы и процедуры учетной информации |
ПД |
КВ |
Analysis of the financial and economic activities of the enterprise |
This discipline examines and studies the basics of analyzing the financial and economic activities of an enterprise and practical analysis skills. It explains the analysis of the production and financial results of enterprises, the analysis of the effective use of fixed assets, current assets and the assessment of the effectiveness of the production, economic, investment and financial activities of the enterprise. The profitability, solvency and business activity and break-even of enterprises are studied. |
4 |
РО 2, РО 6, РО 7, РО 8 |
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Financial and management analysis |
This discipline examines and studies the essence and objectives of financial and management analysis. Classification and analysis of the company's costs. Methods of cost calculation. Assortment policy of the company. Information basis of financial analysis. Methods of analyzing the financial condition of the company. Analysis of the company's current assets and current liabilities. |
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РО 2, РО 6, РО 7, РО 8 |
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ПД |
КВ |
Audit |
This discipline examines and studies the nature and place of audit in the control system. Regulatory and legal regulation of audit activity in the Republic of Kazakhstan Audit evidence . Documentation and quality control of the audit. Materiality in the audit. Audit risk. The client's internal control system. The scope of the audit and its planning. Audit sample. Audit in the environment of a computer-information system. Audit report. Other types of audit. |
4 |
РО 5, РО 6, РО 8, РО 9 |
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Technical audit |
This discipline considers and studies the goals and objectives of technical audit. The structure of the technical audit. Technical audit of a company or scientific organization. The sequence of the technical audit. Application of the company's technical audit methodology. Methodology of technical audit of a scientific organization. Categorization of a scientific product. Results of the technology evaluation. Full audit form. Audit report. |
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РО 5, РО 6, РО 8, РО 9 |
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ПД |
КВ |
Praktical audit |
This discipline examines and studies audit information support, audit management paradigms, methodological support for audit activities, financial reporting audit technology, long-term asset audit methodology, functional audit of current assets, organizational audit of equity, special audit of liabilities, operational audit and business analysis. |
4 |
РО 5, РО 6, РО 8, РО 9 |
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Environmental audit |
This discipline considers and studies the content and essence, tasks of environmental audit. Stages of formation and development of the eco-audit system in Kazakhstan and abroad. Foreign and domestic experience in the field of environmental audit. International Standards for Environmental Audit. Regulatory framework for environmental audit. Assessment of economic damage from environmental violations in EA. The procedure, procedures and stages of environmental audit. |
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РО 5, РО 6, РО 8, РО 9 |
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ПД |
КВ |
Tax audit |
This discipline examines and studies the concept of tax audit and the legislative support for conducting tax audits. Execution of contracts for tax audits and related audit services. Methods of conducting tax audits. Fundamentals of tax audit of KPN. Tax audit of SRS and deductions. Tax audit of taxable income. Fundamentals of VAT tax audit. Tax audit of IPN. Tax audit of social tax, property tax, land tax, transport tax. Final provisions of the conducted tax audit |
6 |
РО 5, РО 6, РО 8, РО 9, РО11, РО 12 |
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Analysis of economic activities of budgetary organizations |
This discipline examines and studies the analysis of economic activity in the management system of a budget organization. Analysis of the financing of the activities and execution of the cost estimates of educational institutions and the execution of the cost estimates in the administrative management bodies. Analysis of the financing of the activities of the tax authorities. Analysis of the implementation of cost estimates in health care institutions. Analysis of labor and wages in scientific organizations. Analysis of extra-budgetary funds of higher education institutions. |
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РО 6, РО 7, РО 8, РО 9 |
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ПД |
Budget reporting of state institutions Budget reporting of state institutions |
Budget reporting of state institutions |
This discipline examines and studies pricing in public catering organizations. Accounting for current and long-term assets. Accounting of raw materials, goods and containers in storerooms. Accounting for raw materials in the production and sale (release) of finished products. Accounting for transactions in buffets, cooking stores, and small-scale retail chains. Accounting for obligations. Accounting of income and expenses at public catering enterprises. Accounting for equity. Formation of financial statements in the subjects of public catering. |
6 |
РО 4, РО 5, РО 7, РО 11 |
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Budget reporting of state institutions |
This discipline examines and studies the accounting of the execution of the state budget of the Republic of Kazakhstan in the financial authorities. Accounting for cash and budget revenues. Accounting for budget limits and expenditures. Determining the results of budget execution. Asset accounting. Accounting for calculations. Accounting for production costs and other purposes. Accounting for income and determining the financial result. Accounting on off-balance sheet accounts. Cash execution of the republican and local budgets for expenditures. Accounting reports on the execution of the state budget of the Republic of Kazakhstan. |
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РО 4, РО 7, РО 9, РО 10 |
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Modulefinalcertification |
PD |
UC |
Pre-graduate or industrial practice |
Pre-graduate practice takes place in the accounting, financial and economic services of organizations, in the internal audit, controlling services, in tax inspections, audit organizations, etc. The content of the pre-graduate practice allows the student to choose theoretical and practical material for writing a work, the subject of which should reflect the current problems of one of the main types of professional activity. |
8 |
РО 4, РО 5, РО 6, РО 11, РО 12 |
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Writing and defending a thesis (project) or passing a comprehensive exam |
Demonstrate the knowledge gained during the training, with the skills of independent search for solutions to the tasks. Teaches the skills of organizing academic writing and academic structuring of graduation work. The use of acquired knowledge is being implemented; the development of research experience, the beginning of independent activities, the development of various research methods ability to analyze and summarize the results. |
12 |
РО 4, РО 6, РО 8, РО 11, РО 12 |
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Module acquisition of new professional competence |
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Minorprogram |
Additional educational program, the disciplines of which form additional competencies. It gives graduates the opportunity of maximum employment opportunities, increases the competitiveness of students, improves the quality of education and efficiency of development. Provides interdisciplinary and broadening of the horizons of competence; forms a special worldview. |
12 |
РО 4, РО 5, РО 6, РО 9, РО 11, РО 12 |
