Accounting and Audit

Accounting and Audit

QUALIFICATION

  • First Stage of Higher Education - Bachelor of Business and Management
  • First Stage of Higher Short Education - Bachelor of Business and Management

MODEL OF GRADUATING STUDENT

ON 1. Use the legal framework in the field of accounting and auditing, interpret the adaptation of international financial reporting and auditing standards to the local market;
ON 2. To make management decisions on the basis of economic and socio-economic indicators, to use standard methods and the current regulatory framework, to assess the financial stability, liquidity, solvency of the enterprise;
ON 3. To solve the issues of organization and maintenance of financial accounting, to assess the effectiveness of the use of resources, assets of the enterprise and to calculate the main economic indicators characterizing the financial condition of the organization.
ON 4. To organize tax accounting, to demonstrate in practice special accounting registers of tax accounting, to evaluate work on deductions from the total income of a legal entity and to formulate accounting for losses and income from non-core activities of enterpri
ON 5. Own the methodology of annual financial and tax reporting of the organization in the program 1C: Version 8, practice techniques and methods of solving problems of financial, management and tax accounting arising in the process of forming information to characterize the state of short-term and long-term assets, own and borrowed sources of property, as well as income and expenses.
ON 6. To argue and substantiate the necessary information for the preparation of financial statements, to present to the management the results of financial and economic activities and to prepare an information review or analytical report
ON 7 To evaluate accounting in accordance with the principles of international financial reporting standards and international auditing standards, to justify the results of the audit report to improve the competitiveness of products and services of the enterprise.
ON 8. Use the system of knowledge about the principles of management accounting to systematize data on production costs, estimate the cost of production and determine profit, on the example of specific situations to solve the problem of profitability of new products, changes in the volume and range of products and capital investments.
ON 9. Use the necessary reporting of subsidiaries for the preparation of consolidated financial statements, fill out financial reporting forms and submit them to the tax authorities, statistical office, ministries and departments.
ON 10. To develop internal organizational and administrative documents regulating the procedure of work in the budgeting system, to make balanced decisions on adjusting the strategy and tactics in the field of financial policy of the enterprise.
ON11. To demonstrate knowledge in the field of accounting, audit and analysis at a professional level, personal and professional competitiveness, to take measures to improve accounting, audit and analysis, taking into account the criteria of socio-economic efficiency, risks and possible economic consequences.
ON12. To apply in practice knowledge in the field of accounting and auditing, which has world recognition, to show a civil position on the basis of a deep understanding and scientific analysis of the main stages, patterns and originality of economic development of Kazakhstan

Program passport

Speciality Name
Accounting and Audit
Speciality Code
6B04105
Faculty
High School of Economics and Business

disciplines

Accounting
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: formation of students' ability to keep accounting records and prepare financial statements of the company. The discipline helps to learn the specifics of accounting as a science; apply the laws, methods and principles of accounting; identify and evaluate individual facts on accounting accounts; use a knowledge system for accounting assets, liabilities and capital.

Culturology
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim of discipline is to form a bachelor's understanding of the specifics of the development of national culture in the context of world culture and civilization, need to preserve the cultural code of the Kazakh people, ability to pursue in independent professional activity a strategy of preserving the cultural heritage.

Economic Theory
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose is to form a holistic view of economic categories and systems, methods of research and analysis of real economic phenomena and processes. The discipline is aimed at studying economic categories and laws; patterns of functioning of a market economy, the behavior of economic entities in conditions of limited resources at the micro and macro levels.

Finance
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form a system of knowledge and competencies on the basics of financial categories, concepts, terms, their classification, meaning and place in socio-economic processes, as well as to achieve an understanding of the relationship and interaction of forms of financial organization and methods of their application in specific conditions of socio –economic development of society.

Financial accounting
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to process accounting information and prepare financial statements of an individual organization and a group of companies. Learning outcomes: - accounting of elements financial statements; - master the methodology of drawing up a transformational table; - prepare financial statements of a separate organization; - consolidation of the group's financial statements; - use of reporting information for decision-making purposes

Financial Accounting 1
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form the ability to understand the theoretical and methodological basis of accounting for elements of financial statements. Learning outcomes: - describe the accounting technology and classify assets and liabilities - analyze calculations on the valuation of assets and liabilities, on the creation of reserves, depreciation, revaluation of long-term assets; - make a transformation table, make corrective entries and financial reporting forms.

Financial Accounting 2
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop skills of processing accounting information forming financial statements individual organizations groups companies. Learning outcomes: - demonstrate system of knowledge about principles financial accounting for analysis of financial statements; - interpret financial statements prepared accordance with IFRS; - develop argumentation of information, ideas, problems their solutions field of IFRS.

Financial Analysis
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability demonstrate skills conducting financial analysis to identify results activities, evaluate effectiveness, make recommendations for improving results obtained. Еxplain main elements, methodology of financial analysis accordance with regulatory framework Аnalyze evaluate financial position of companies. Аpply financial analysis methods for forecasting strategic planning.

Financial and management analysis
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form the ability to conduct analysis to identify performance results, evaluate effectiveness, and make recommendations for improving the results obtained. Learning outcomes: - explain the main elements, methodology of financial and management analysis; - to analyze the financial situation and results of companies. - apply financial analysis methods for forecasting and strategic planning - define business management models of companies

Foreign Language
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form the improvement of knowledge of foreign language communicative competence. The main methods of speech skills and foreign language communication skills are considered as a basis for the development of communicative competence; implementation of acquired speech skills in the process of searching, selecting and using material in English.

Fundamentals of Economic Analysis
  • Number of credits - 3
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form ability assimilate modern concepts trends development economic analysis, to use modern methods analysis, methods forming effective indicators making managerial decisions. Learning outcomes: - summarize main methods economic analysis; - experiment with measures to eliminate identified shortcomings develop reserves to improve efficiency; - forecast results operations expected changes future.

Government regulation of the economy
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form an idea of the behavior of the state in the socio-economic system when creating economic orders and regulating macroeconomic processes. The following topics will be studied: the economic functions of the state, the modern system of state regulation of the economy, antimonopoly regulation and state support of the competitive environment, state regulation of entrepreneurship, state regulation of foreign economic activity and customs policy, state regional policy.

Information-Communication Technologies
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - During the study of the discipline students will learn following aspects:ICT role in key sectors of development of society. Microsoft Office Windows Cybersafety. Internet technologies. Cloud and mobile technologies. Multimedia technologies. Smart Technology. E-technologies. Electronic business. E-learning. Electronic government. Information technologies in the professional sphere.

Kazakh (Russian) Language
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description -

Logistic Management of the Industry
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: formation ability to develop management solutions for the logistics activities. Learning outcomes: -explain the concepts of logistics management at the enterprise; -application of management methods, planning and strategy formation in the main functional areas of logistic; - solve the problems of logistics management in terms of a systematic approach.

Logistics
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: to form the ability to optimize the operational logistics activities of the enterprise, using logistics concepts and methods to ensure the integration of its functional areas. The discipline is aimed at studying the concept of a logistics system, methods for determining the needs of an enterprise for resources; procurement and supply; optimization of logistics costs, inventory management, logistics management and optimization in the functional areas of logistics

Macroeconomics
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form a holistic view of macroeconomic indicators, methods of macroeconomic analysis and assessment of the consequences of economic policy. The discipline will allow you to calculate the main macroeconomic indicators, analyze the types of macroeconomic policy and their tools, substantiate the results of macroeconomic analysis, and develop recommendations for improving macroeconomic analysis.

Management
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: the formation of systematic knowledge about the theoretical foundations and applied aspects of management. The teaching of the discipline Management examines the theory and practice of management; the history of management, schools and modern management concepts; functions and methods of organization management; types of organizational structure; internal and external environment of the organization; models and methods of decision-making; planning methods; motivation and control, management styles and leadership theory.

Management Accounting
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form the skills of using accounting information for making managerial decisions. Learning outcomes: - explain management accounting as a mechanism for managing business activities; - to generalize the methods of cost accounting for the production of products and services; - evaluate the activity of cost centers, calculate profit deviations; - to demonstrate the role of operational diagnostics, analysis in the management of the subject.

Management Accounting 1
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability understand organization methodology of management accounting. Learning outcomes: - - summarize processes of accounting, planning, forecasting, reporting enterprises; - apply classification production costs; - - streamline accounting complex production costs and by-product costs; - make decisions on pricing, on long-term investment.

Management Accounting 2
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop knowledge skills organization of management accounting organization.. Learning outcomes: - demonstrate knowledge principles construction, methods management accounting; - analyze system of collecting processing information on internal divisions; - interpret problems being solved for management decision-making; - develop proposals for systematization production cost data, cost estimation profit determination.

Marketing
  • Number of credits - 9
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form knowledge in the field of marketing and develop practical skills in the use of marketing technologies in managing an organization. The discipline is aimed at studying the theoretical foundations of marketing, marketing concepts and market processes; interpret the theory of consumer behavior and demand formation; analyze the external and internal environment of the organization for the marketing strategy; develop product, pricing, marketing and communication strategies of the enterprise.

Mathematics in Economics
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form a holistic view of mathematical knowledge in economics, practical skills of modelling, analyzing and solving economic problems. The discipline aims to study the fundamental concepts of mathematics for economic analysis, to apply mathematical methods of analysis of economic processes, to be able to justify methods of solving mathematically formulated problems.

Microeconomics
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form a holistic view of the basic principles of the behavior of economic agents and methods of microeconomic analysis. The discipline is aimed at developing the skills of applying microeconomic methods to real economic processes to analyze the causes of the behavior of economic agents and evaluate the effectiveness of their decisions in various markets and the influence of the state on them.

Military Training
  • Number of credits - 6
  • Type of control - MC
  • Description - Military Training

Module of socio-political knowledge (Culture)
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Culture)
  • Number of credits - 2
  • Type of control - RK1+RK2 (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Political science)
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Political science)
  • Number of credits - 2
  • Type of control - RK1+RK2 (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Psychology)
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Psychology)
  • Number of credits - 2
  • Type of control - RK1+RK2 (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Sociology)
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Sociology)
  • Number of credits - 2
  • Type of control - RK1+RK2 (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of socio-political knowledge (Sociology/ Political science/ Culture/ Psychology)
  • Number of credits - 8
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Module of Socio-Political Knowledge (Sociology/ Political Science/ Culture/ Psychology)
  • Number of credits - 8
  • Type of control - RK + Exam (100)
  • Description - Aim оf discipline: to develop the ability to explain and interpret subject knowledge in all fields of science, shaping of the discipline. Sociology and sociological perspectives, social structure, form of policy, organizational structure, institutions, the legal and organizational rules, content, purpose, value, policy, concept and essence of culture, semiotics of culture, psychology of personality, psychology of interpersonal communication will be studied.

Philosophy
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form a systematic understanding of philosophy and its main problems and methods in the context of future professional activities. The main content of ontology and metaphysics is considered in the context of the historical development of philosophy; the importance of key worldview concepts in the modern world.

Physical Training
  • Number of credits - 8
  • Type of control - РК(с оценкой)
  • Description - The purpose of the discipline is the formation of social and personal competencies of students, ensuring the targeted use of the appropriate means of physical culture and sports for preservation, preparation for professional activities. As a result of studying the discipline, the graduate should know the role of physical culture in human development.

Political Science
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The academic discipline “Political science” forms knowledge of the laws and laws of world politics and modern political processes, explaining the essence and content of the policy of national states, on the basis of ensuring national security and the realization of national interests.

Practical Audit
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form ability acquire theoretical practical knowledge on organization audit activities. Training results: - analyze regulatory legislative framework for conducting audit activities; - develop overall audit plan program, collect process data for preparation audit report; - prepare an audit report order to develop proposals for improving reliability of financial statements.

Psychology
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of studying the discipline is to provide scientifically grounded training of highly qualified specialists on the basis of studying the fundamental concepts of psychology management, creating the necessary prerequisites for theoretical understanding and practical application of the most important management problems related to the process of professional development.

Reporting
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop practical skills in information processing reporting according current requirements. Learning outcomes: - Use fundamentals economic knowledge and regulatory framework for reporting - describe rules of form, procedure for compiling and submitting reports. - interpret information in financial statements various forms ownership - Correct formation reporting information.

Sociology
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The course presents general questions of theory and history of sociology, methodology and methods of sociological research, special sociological theories. This course is aimed at shaping the sociological imagination of students, basic ideas about the subject and methods of sociological research, topical problems and sociology branches.

Statistics
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form the skills of applying modern statistical methods for data processing and studying trends in mass socio-economic phenomena and processes. Learning outcomes: - apply statistical techniques and methods in research; - to analyze the studied phenomena and processes; - to summarize the results in the form of statistical reports; - apply the results obtained when making management decisions.

Tax Accounting
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form students' ability to assimilate the theory and practice of the organization of tax accounting. Determine tax legislation regarding establishment of tax accounting.Analyze calculation of tax amounts in accordance with requirements of tax accounting. Interpret tax returns. Predict differences between accounting tax accounting in accounting registers.

Taxes and Taxation
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form a set of knowledge of the basics of taxation, the economic essence and functions of taxes, the operation of the tax mechanism, the tax system of Kazakhstan, the procedure for calculating taxes and fees of the Republic of Kazakhstan, the execution and planning of tax obligations of individuals and legal entities.

Нistory of Kazakhstan
  • Number of credits - 5
  • Type of control - [РК1+MT+РК2+ ГЭК] (100)
  • Description - The purpose of the discipline is to give objective knowledge about the main stages in the development of the history of Kazakhstan from ancient times to the present. Expected learning outcomes: 1) demonstrate knowledge and understanding of the main stages in the development of the history of Kazakhstan; 2) to correlate the phenomena and events of the historical past with the general paradigm of the world-historical development of human society through critical analysis; 3) to possess the skills of analytical and axiological analysis in the study of historical processes and phenomena of modern Kazakhstan; 4) be able to objectively and comprehensively comprehend the immanent features of the modern Kazakh model of development; 5) Systematize and give a critical assessment of historical phenomena and processes in the history of Kazakhstan. During the study of the discipline students will learn following aspects: Ancient people and the formation of a nomadic civilization, Turkic civilization and the Great Steppe, Kazakhstan in modern times (XVIII - early XX centuries), Kazakhstan as part of the Soviet administrative-command system, Kazakhstan in the world community (1991-2022).

Data for 2021-2024 years

disciplines

1C Accounting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability demonstrate knowledge application n automated program in accounting. Learning outcomes: - systematize basic principles of organization accounting and tax accounting on basis "1C Accounting»; - prepare forms regulated and tax reporting. - predict required level knowledge on accounting and tax accounting in software "1C: Accounting" in organizations.

Abais Teaching
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal of the discipline is to form in future specialists the ability to self-knowledge, the use of Abai's doctrine as the basis of spirituality and intellectuality of modern Kazakhstan, the application of their professional knowledge, understanding and abilities through the prism of humanism and education in order to strengthen the unity of the country and civil solidarity of society.The following will be studied: the concept of the teachings of Abai; sources of teaching; components of Abai's doctrine; categories of Abai's doctrine; measuring instruments of the teachings of Abai; the essence and meaning of Abai’s doctrine.

Accounting for taxation
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form the ability to use in practice theoretical knowledge on the organization and maintenance of tax accounting, to compile reports. - Use the legislative and regulatory framework for tax accounting; - Collect and interpret information sources to determine the amount of SRS and deductions; - Determine the amount of taxable income, CIT; - Prepare tax reporting forms.

Accounting in Agriculture
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop theoretical and practical skills in accounting, forming and reporting to users at agricultural enterprises. Learning outcomes: - determine specifics of reporting rule; - formulate necessary provisions of accounting policy, and formation of financial results of agricultural enterprise. - be able document operations performed by agricultural enterprises.

Accounting in Banks
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability demonstrate theoretical knowledge and practical skills in organizing accounting banks according current requirements. Learning outcomes: - explain rules, accounting standards and financial reporting of bank; - disclose organization of accounting services, settlement operations. - demonstrate methodology of accounting for bank transactions and preparation of bank's financial statements.

Accounting in construction and transport organizations
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form knowledge about thespecifics activities accounting organizations, about industry features accounting construction and transport organizations. Learning outcomes: - interpret knowledge industry-specific legal regulatory frameworks organizing and maintaining accounting records; - to study features accounting production costs for preparation estimates formation reporting information; - be able to determine cost production.

Accounting in economic industries
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form the ability of students to demonstrate theoretical knowledge and practical skills on the specific features of accounting and financial reporting in economic sectors. Learning outcomes: - know the principles and methods of accounting of accounting objects; - demonstrate a specific industry methodology for generating financial results; -be able to apply the methodology of preparation and presentation of final financial statements to users

Accounting in financial institutions
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form knowledge about specifics of activities organizations accounting for business transactions, about industry-specific features accounting methodology in financial organizations. Learning outcomes: - determine technology for processing accounting information financial organizations; - analyze methodology creating accounting records produced by financial organizations; - evaluate accounting records transactions made by financial organizations.

Accounting in Oil and Gas Sector
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form knowledge about specifics activities accounting organizations, about industry-specific features accounting oil gas organizations. Learning outcomes: - interpret knowledge industry-specific legal framework organizing maintaining accounting records; - to study features production costs making estimates generating reporting information; - to interpret principles accounting oil gas sector, prospects development accounting system.

Accounting in the real and financial sector of the economy
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop students' accounting and reporting skills in specific and financial organizations. Learning outcomes: - Possess the principles and methods of accounting of accounting objects in accordance with; - Study of the methodology for the formation of the cost of products and services; - to show the industry features of the formation of financial results; - preparation and presentation of financial statements to interested users.

Accounting in the Tourism and Hospitality Industry
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability to demonstrate theoretical knowledge practical skills in specific features accounting, financial reporting tourism hotel business. Training results: - have skills to keep records of property, liabilities; - analyze accounting information for management; - generate information about financial results of operations; - prepare financial statements accordance with IFRS.

Al-Farabi and Modernity
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Aim of the discipline: to form students' ideas about the scientific and philosophical heritage of the great Turkic thinker Abu Nasr al-Farabi in developing the world and national culture. Learning outcomes: explain the main philosophical contents al-Farabi's heritage and his influence on the formation of Turkic philosophy; influence European Renaissance.

Audit basics
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability acquire knowledge about basics auditing auditing financial statements. Learning outcomes: - explain main concepts of audit regulatory legal documents governing audit activities – - demonstrate types audits types of audit opinions; - evaluate main procedures methods obtaining audit evidence; - develop an audit plan and audit reports.

Audit Theory
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability study regulatory regulation audit activities, methodology conducting audit design of its results. Learning outcomes: - explain scientific, methodological regulatory basis audit. - justify audit planning, audit risks, client's internal control system. - interpret analytical procedures, audit sample. - apply areas audit automation, basic concepts, ethical standards audit.

Budget and Budgetary System
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form students' understanding of the role of the budget in the development of the national economy, the goals and functions of the republican and local budgets, issues of budget execution at all levels, to determine specific techniques in the field of budget legislation, in matters of state budget policy, in the application of methods of planning budget revenues and state budget expenditures.

Business management analysis
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form the ability of students to practical skills of management economic analysis of the organization. The discipline is aimed at studying the role and place of management accounting in the management system of the organization, methods, techniques of management analysis. The discipline "business management Analysis" involves a systematic presentation of theoretical material, which gives an idea of the methodologies for analyzing business processes and implementing their tools.

Computerization Accounting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form ability use automated program in accounting. Learning outcomes: - navigate regulations governing accounting and tax activities of organization; - to process information in accounting program; - prepare reports in information system, conduct financial analysis of current state of organization, - to forecast financial position of organization.

Corporate Finance
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of studying the discipline is to develop fundamental knowledge and skills in the field of financial management of organizations. The following will be studied: financial resources and capital of the corporate organization; management of costs, revenues and profits of the corporation; management of current assets and non-current assets.

Digital technologies in accounting and audit
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form knowledge, skills in the field of choice / application / use of various digital accounting programs. The discipline is aimed at studying modern trends in the development of the market for information and digital accounting services, at conducting the main business operations of an enterprise using digital technologies and mastering various automated accounting systems in a company.

Ecology and Human Life Safety
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal of the discipline is to form a number of key competencies based on modern environmental management concepts that implement the principles of harmonious optimization of the conditions for human interaction with nature, including in the process of tourist and recreational activities.The following will be studied: the principles of sustainable development, conservation and reproduction of natural resources to ensure the safety of human life, methods for assessing and minimizing risks, protecting against dangers, including during travel, measures to eliminate the consequences of accidents, anthropogenic disasters, natural disasters, environmental protection and rational environmental management.

Entrepreneurship
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form basic knowledge in the field of theory and practice of creating your own business, necessary for the formation of: an economic way of thinking. The internal and external environment of business entrepreneurship are considered; state regulation and the role of the state for the business environment

Information Systems in the Account and Audit
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form ability know specialized software products accounting reporting. Learning outcomes: - demonstrate knowledge organization accounting information systems and control ; - analyze features modules "1C: Accounting 8", ORACLE program, SAP ERP and choice Altyn program package in management of company; - predict capabilities of SONO system and electronic invoices.

International Financial Reporting Standards
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal form the ability apply provisions IFRS in practice, and to interpret them organization accounting. Learning outcomes: - systematize IFRS methodology for transparent accounting companies accordance with legal framework ; - evaluate practice implementation use standards by companies; - summarize accounting analytical information accordance with IFRS for making management decisions.

Legal Bases of Corruption Control
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal of the discipline is to form a responsible attitude and the ability to demonstrate in practice the application of the principles and norms of anti-corruption legislation in order to prevent corruption offenses, to form intolerance towards corruption, an anti-corruption culture in everyday life and at the workplace, civil liability. The following will be studied: anti-corruption legislation, the system and activities of anti-corruption subjects, causes and conditions conducive to corruption, anti-corruption policy, international experience in combating corruption.

Management Analysis
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability to master theory and practice of tax accounting organization. Learning outcomes: - determine tax legislation regarding establishment of tax accounting; - analyze calculation of tax amounts in accordance with requirements of tax accounting; - interpret tax returns; - predict differences between accounting tax accounting in accounting registers.

Practical Aspects of IFRS
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability to apply international financial reporting standards practice to interpret accounting organization methodology. Learning outcomes: - systematize IFRS methodology in accordance with regulatory framework; - analyze requirements IFRS for disclosure information, financial statements and notes to them; - summarize information in accordance with IFRS, for making management decisions.

Reporting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop practical skills in information processing reporting according current requirements. Learning outcomes: - Use fundamentals economic knowledge and regulatory framework for reporting - describe rules of form, procedure for compiling and submitting reports. - interpret information in financial statements various forms ownership - Correct formation reporting information.

Scientific Research Methods
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form competencies in the field of technologies for the organization and management of scientific research in professional activities.The study of the discipline is aimed at developing the skills of searching and analyzing information, formulating scientific problems, scientific substantiation of solutions, communications with the scientific community to solve production, organizational, research problems in the field of tourism and hospitality using modern information and communication technologies.

Statistics and fundamentals of economic analysis
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal is to develop the ability to make managerial decisions through economic analysis and statistical processing of patterns of development of phenomena and processes. - be able to apply methods of analysis and statistical processing; - selection of appropriate methods of information processing and its justification; - generalization and development of proposals on the results obtained; - justification of the decisions taken; - improvement of analytical abilities.

Tax Accounting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Goal develop ability to master theory and practice of tax accounting organization. Learning outcomes: - determine tax legislation regarding establishment of tax accounting; - analyze calculation of tax amounts in accordance with requirements of tax accounting; - interpret tax returns; - predict differences between accounting tax accounting in accounting registers.

Theory of economic analysis and statistical information processing
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to apply methods and techniques of economic analysis in order to prepare the information necessary for making optimal management decisions. - summarizing the results of data analysis and processing; - integration of methods of economic and statistical analysis, - use statistical methods of analysis when studying the dynamics of processes; - development of skills and abilities in the field of statistical research.

Writing and Presentation of Diploma Work (Project)
  • Type of control - Дипломная работа
  • Description - The main purpose of "Writing and Presentation of Diploma Work (Project) ": determining the level of the student's preparation and the degree of mastering the acquired knowledge and skills in the chosen specialty, is aimed at solving the using methods of scientific analysis, theoretical and practical conclusions, justified suggestions, recommendations for improving the process in the studied area.

Тhe preparation and delivery of complex examination
  • Type of control - ГЭК по фунд.дисциплинам
  • Description - The purpose of preparing and passing the comprehensive exam: determining the level of theoretical and practical knowledge obtained during the training of students in the educational program of professional training. The exam program includes thematic sections corresponding to the main academic disciplines of the main and elective modules of the main curriculum.

Data for 2021-2024 years

INTERNSHIPS

Educational
  • Type of control - Защита практики
  • Description - Сonsolidation of the received theoretical knowledge, professional orientation of students; familiarization and study of the organization of activity, structure, directions of scientific activity of the department, faculty, university. - use knowledge of physical laws and theories to explain the structure of matter, forces and interactions in nature, the origin of fields; use acquired knowledge in practice and in everyday life;

Pre-diploma
  • Type of control - Защита практики
  • Description - The goal of the practice is to form the ability to integrate the theory and methodology of technological and chemical disciplines to solve practical problems related to future professional activities. The practice is aimed at the formation of an independent solution to real problems in the field of chemical technology of inorganic substances using the competencies obtained in the course of mastering the educational program.

Production
  • Type of control - Защита практики
  • Description - The purpose of the practice is to form the ability to read flow charts of chemical production, to justify the choice of equipment, materials and design and design solutions on the example of a specific chemical enterprise, to implement the competencies obtained during the development of the module to perform production tasks during the practice. The practice is aimed at mastering the structure, regulations, equipment and materials of specific chemical industries.

Data for 2021-2024 years