Admissions

PhD program

Accounting and Audit

QUALIFICATION

Scientific and pedagogical direction - Doctor of Philosophy (PhD)

MODEL OF GRADUATING STUDENT

ON1 Demonstrate the logical scientific thinking necessary to use the methodological foundations of research; collect and interpret sources of information for making professional judgments in the field of research, applying the skills of drafting and preparing scientific and technical documentation, scientific reports, reviews, reports and articles (in accordance with the profile of the doctoral program)
ОN2 Build an educational and upbringing process on the basis of modern international development trends in the field of accounting and audit by joining the system of universal and national values in their unity, taking into account the national priorities of Kazakhstan;
ON3 Develop educational programs, educational and methodological complexes, conduct classes in theoretical and practical disciplines based on the integration of scientific knowledge in the field of accounting, audit and analysis, taking into account the expected learning outcomes, defining the methodology of modern innovative teaching and integrative assessment methods;
ON4 Develop new and substantiate the application of existing methods, mechanisms and tools for the formation of accounting and audit, using innovative technologies for organizing and managing business entities in a research environment;
ON5 To systematize the information contained in regulatory legal acts on accounting, tax and auditing activities, Kazakhstani and international experience of their application;
ON6 Determine the goals and objectives of the provision of services for the setting, restoration, accounting and tax accounting, financial and tax reporting;
ON7 Collect and interpret sources of information for making management decisions and for making professional judgments that involve taking into account significant economic, social, scientific and ethical issues;
ON8 Use professionally-profiled knowledge in the field of digital technologies, modern computer networks, software products and Internet resources to solve problems of professional activity, including those outside the scope of specialized training;
ON9 Conduct scientific research in the field of theory and methodology of accounting, audit and analysis in the context of globalization and digitalization of the world economy;
ON10 Substantiate methodological and methodological approaches to solving problems, analyze and assess risk in conditions of uncertainty when making optimal management decisions;
ON11 Formulate the rationale for forecasts and prospects by comparing and comparing methodological and methodological issues of accounting and analytical support for accounting for production costs
ON12 Choose a conceptual and methodological apparatus for the formation, development and functioning of an accounting and analytical apparatus.

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 2022-2025 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 2022-2025 years

INTERNSHIPS

Pedagogical

Research

Data for 2022-2025 years