Accounting and Audit

The purpose of the educational program is to train qualified, competitive personnel that meet modern requirements and have knowledge in the field of accounting, auditing, analysis of the economic activity of enterprises and are capable of implementing them in practice.

1.Apply economic laws, models and principles of the market economy, the role of the state in the economy, as well as the laws of economic development to analyze economic phenomena and solve practical problems of economic processes, model economic phenomena, make informed decisions and conduct economic analysis related to the functioning of the Kazakh economy;
2.To understand the economic behavior of individual economic agents (consumers, firms, markets) and how they interact with each other and to identify patterns in the formation of macroeconomic parameters for the development of effective economic policies aimed at ensuring economic growth, improving the standard of living of the population and solving socio-economic problems;
3.Apply modern methods of collecting, processing and analyzing statistical information to study the quantitative characteristics and patterns of socio-economic phenomena and processes, as well as analyze liquidity and solvency, financial stability, profitability and cost effectiveness of an organization based on the application of financial and management analysis methods to make informed management decisions;
4.Demonstrate knowledge of the basics of the tax system, the economic essence and functions of taxes, its principles, elements and mechanisms, as well as the role of taxation in state regulation. Organize tax accounting, identify taxable items, calculate the tax base, the amount of taxes and other payments to the budget, and prepare tax reports.
5.Apply progressive forms and methods of accounting and control of all aspects of the economic activity of the organization based on documented and systematized information on accounting objects, formation of financial statements in accordance with the legislation of the Republic of Kazakhstan and IFRS, NSFR and/or IFRS for SMEs, taking into account the industry specifics of accounting objects.
6.Use specialized accounting computer programs and master the methodology for preparing annual financial and tax reporting of an organization, practice techniques and methods for solving problems of financial, management and tax accounting.
7.Apply management accounting methods and methodology to qualitative and quantitative information for the purpose of planning, budgeting, applying key performance indicators and control, for decision-making, evaluating and analyzing business economic indicators, finding growth points for the company, monitoring and adjusting planned values.
8.Prepare and present financial statements for individual enterprises and groups of companies in accordance with IFRS, NAS and/or IFRS for SMEs. Analyze and interpret financial statements to make management decisions.
9.Demonstrate knowledge of conceptual concepts, principles and methods of audit, based on legislation, international standards and other regulations governing audit activities in the Republic of Kazakhstan.
10.Use the knowledge system on the principles of management accounting to systematize data on production costs, assess the cost of manufactured products and determine profits, and, using specific situations as examples, solve problems of the profitability of new products, changes in the volume and range of products and capital investments.
11.Plan and conduct audits, collect and analyze audit evidence, prepare audit reports and opinions, taking into account Kazakhstani legislation and international auditing standards, evaluate accounting in accordance with the accounting policy of the organization, substantiate the results of the audit report to improve the competitiveness of organizations.
12.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.

al-Farabi Kazakh National university,
Republic of Kazakhstan, Almaty, 050040, 71 al-Farabi Ave.
Sultanova Bakhyt Bitakhanovna, phone number: 8 707 699 2624
Zhunisova Gulnar Erikkyzy, phone number: 8 707 767 0535

Admission

1) Certificate / diploma + appendices(original)
2) Identity card (original and 2 copies)
3) UNT certificate (certificate.testcenter.kz)
4) Documents confirming benefits/quotas (original and copy)
5) 3x4 photos 6pcs.
6) Medical certificate 063/y(copy), 075/y
7) Language Certificate
8) Extract from the statement of the creative/ special exam (if available)
9) Grant award certificate (grant.testcenter.kz )
10) Receipt confirming payment of 50% of tuition fees (for paid tuition)