Admissions

PhD program

Accounting and Audit

QUALIFICATION

Scientific and pedagogical direction - Doctor of Philosophy (PhD)

MODEL OF GRADUATING STUDENT

Upon completion of this program, it is expected that doctoral students will be able to:
ON1 Interpret scientific knowledge to summarize concepts in accounting and auditing.
ON2 Develop new and justify the use of existing methods, mechanisms and tools for the functioning of accounting and auditing, organization and management of economic entities in the research environment.
ON3 Form the mechanisms for the sustainable development of analytical indicators of industrial sectors, complexes and enterprises.
ON4 Apply tools of the audit methodology in a globalizing world economy and free trade.
ON5 Analyze the theoretical and methodological foundations of the effectiveness of the development of enterprises, industries and complexes of the national economy.
ON6 Evaluate methodological and methodical approaches to solving problems in the field of accounting and auditing, organization of management of industries and enterprises.
ON7 Analyze the methodology for the development of business processes and business planning in the power industry, oil and gas, coal, metallurgical, engineering and other industries.
ON8 Compare and compare methodological and methodological issues of accounting and analytical support
ON9 To formulate a justification of forecasts and prospects of accounting and analytical support.
ON10 Choose a conceptual and methodological apparatus for the formation, development and operation of the accounting and analytical apparatus.
ON11 To build the organizational and economic aspects of the accounting and analytical system of the enterprise.
ON12 It is intelligible to argue and present your conclusions and conclusions, both for specialists and for the audience that does not have the appropriate professional training.

Program passport

Speciality Name

Accounting and Audit

Speciality Code

8D04108

Faculty

High School of Economics and Business

disciplines

Academic writing

International financial and management accounting in accordance with IFRS PS

PhD thesis writing and defence

Number of credits - 12
Type of control - Докторская диссертация
Description - The main purpose of "PhD thesis writing and defence": of a doctoral dissertation is the formation of the doctoral students' ability to disclose the content of research work for the defense of the thesis. During the study of course, doctoral student's should be competent in: 1. to substantiate the content of new scientifically grounded theoretical and experimental results that allow to solve a theoretical or applied problem or are a major achievement in the development of specific scientific directions; 2. explain the assessment of the completeness of the solutions to the tasks assigned, according to the specifics of the professional sphere of activity; 3. they can analyze alternative solutions for solving research and practical problems and assess the prospects for implementing these options; 4. apply the skills of writing scientific texts and presenting them in the form of scientific publications and presentations. 5. to plan and structure the scientific search, clearly highlight the research problem, develop a plan / program and methods for its study, formalize, in accordance with the requirements of the State Educational Establishment, the scientific and qualification work in the form of a thesis for a scientific degree Doctor of Doctor of Philosophy (PhD) on specialty «8D07502 – Standardization and certification (by industry)». During the study of the discipline doctoral student will learn following aspects: Registration of documents for presentation of the thesis for defense. Information card of the dissertation and registration-registration card (in the format Visio 2003). Extract from the minutes of the meeting of the institution, in which the preliminary defense of the thesis took place. Cover letter to the Higher Attestation Commission. Expert conclusion on the possibility of publishing the author's abstract. Expert opinion on the possibility of publishing a dissertation. Minutes of the meeting of the counting commission. Bulletin for voting. A shorthand record of the meeting of the dissertational council. List of scientific papers. Response of the official opponent. A review of the leading organization. The recall of the scientific adviser.

Scientific Research methodsific

The system of management accountin

Theory and practice of international accounting

Number of credits - 5
Type of control - [RK1+MT+RK2+Exam] (100)
Description - The purpose of the discipline is to form the doctoral students' ability to master modern concepts of international accounting, to understand the methods, laws and principles of international accounting. During the study of course, PhD students should be competent in: 1) to highlight the main trends in the development of international accounting and auditing, 2) to regulate the relationship between the main directions of international accounting, 3) apply methods and techniques of international accounting in practice, 4) сonduct organizational and informational activities on the issues of methodological support of the process of preparing financial statements in organizations of different forms of ownership, industry affiliation and functional purpose; 5)perform accounting and logical verification of the correctness of recognition and formation of indicators included in the financial statements disclosure of information in the explanatory note. Purpose of discipline. Discipline is focused on the formation of skills and skills in the use of professional activity concepts, principles and methods of international accounting, based on honesty, openness, the ability to function effectively in the market in accordance with the rules of law, established rules and traditions. When studying the discipline, the following aspects will be analyzed, for example Anglo-Saxon and Content accauting model: principles, concepts, laws and methods of international accounting, accounting for intangible assets, fixed assets, accounting for investments, accounting for own capital, accounting for liabilities, recording income and expenses, methods for calculating depreciation.

Data for 2021-2024 years

disciplines

Audit and audit-related services.

Digital technologies in accounting and auditing

Modern theory and practice of accounting and reporting

Modern trends in the development of accounting and reporting

Theory and Methodology of Cost Accounting and Cost of Production Work and Services

Type of control - [RK1+MT+RK2+Exam] (100)
Description - The purpose of the discipline is to create the ability of doctoral students to apply theoretical knowledge in the field of theory and methodology of cost accounting and calculating the cost of production, works and services. During the study of course, PhD students should be competent in: 1) to generalize the methods of accounting for costs and calculating the cost of production, 2) rank the parameters of the theory and methodology of costs and calculation of production costs, 3) to evaluate the main methods of accounting for costs and calculating the cost of production, 4) explain the importance of methods for calculating the cost of production, 5) calculate the basic methods of calculating the cost of production, using the basic methods of management accounting Purpose of the discipline. The theory and methodology of cost accounting and the calculation of the cost of production, work and services is an applied discipline in which specific quantitative relationships of economic objects and processes are studied. When studying the discipline, the following aspects will be considered: the basic principles of organizing cost accounting and calculating the cost of production. The concept of prime cost and its types. Accounting for the actual cost of production based on real, average and standard costs. Full and variable cost accounting systems. Organization and methodology of accounting for total production costs. Advantages and disadvantages of the system of accounting for full costs. The essence of the "direct-costing" method. Simple and developed direct-costing: differences in the calculation of cost and financial result, methods for allocating costs of service centers. Absorption of overhead costs, the essence of the ABC method. The main methods of calculating: the method of dividing and accumulating costs. Per-order and custom costing. Varieties of redistribution calculation. Accounts in the recalculation. Ordering (cumulative) calculation, scope, features of the compilation. Ways to improve the ordering calculation. Accounts in the ordering calculation method.

Theory and methodology of tax accounting and tax auditing

Type of control - [RK1+MT+RK2+Exam] (100)
Description - The purpose of the discipline is to form the doctoral students ' abilities, skills and abilities of tax accounting and mastering the methods of tax audit based on knowledge about the laws of development of tax accounting and audit in Kazakhstan and abroad, the theory and basic principles, accounting methods for professional activities in organizations of various forms of ownership. As a result of studying the discipline the doctoral student will be able to: 1) understand the role of tax accounting and tax audit in a market economy, its tasks in ensuring control over the full and correct accrual and transfer of tax liabilities to the budget; 2) generalize patterns of development of tax accounting and tax audit 3) rank the main stages of development of accounting systems in the world, explain and describe the main differences and similarities between accounting and audit systems in different countries, interpret the views, concepts, and theories of major foreign scientists in the field of tax accounting and tax audit, 4) summarize the results of audits, draw up audit opinions, and make recommendations to the management of the audited entities on improving the system of internal control, accounting and tax accounting; 5) forecast the prospects for the development of the main tax models, conduct research in the field of tax accounting and tax audit methodology in the conditions of digitalization. The discipline "Theory and methodology of tax accounting and tax audit" considers the history and stages of development of tax accounting and audit as a separate science, principles, concepts and methodological foundations of tax accounting and the purpose of tax audits. When studying the discipline, the following aspects will be considered: methodology for accounting for tax liabilities, features of tax reporting, assess the level of materiality and risk in a tax audit, form audit samples; develop plans and programs for tax audits and conduct audits by type of taxes, prepare an audit report.

Theory and Methodology of the Analysis and Assessment Ofinvestment Projects

Data for 2021-2024 years

INTERNSHIPS

Pedagogical

Research

Data for 2021-2024 years