BCI 3 Audit
SW3501
Scientific writing
0 +1 +0
Prerequisites: None
Ability to write scientific articles and to participate in scientific
discussions in a Kazakh/Russian/foreign language.
SES 3502
Social and economic statistics
3 Credits/5 ECTS
Prerequisites: Sta1405
Objective of the course: the formation of students of theoretical knowledge
and practical skills of research of various social and economic developments,
trends and patterns of development.
After studying this discipline, the student
have the skills to:
- The study of specific areas of socio-economic statistics;
- Identification and measurement of the basic patterns in the economy and
in the development of industries and the distribution of benefits between
them.
WEI 3503
World Economy and International
Relations
3 Credits/ 5 ECTS
Prerequisites: None
The module is studied the development of the economy of today's
interdependent world. The regularities of the world economy and international
relations, problems of economic growth and socio-economic and institutional
development.
After studying this discipline, the student
have the skills to:
-to know the basic patterns and trends in the development of the world
economy and International Relations.
- Be able to apply theoretical knowledge to the analysis of the status and
dynamics of the world economy as a whole, to identify the most
important problems and prospects for the evolution of the world economy
as an economic system.
FM 3504
Financial Management
3 Credits
Prerequisites: Fin2408
The purpose of course is to give theoretical knowledge and practical skills
needed to work in the field of financial management.
Formation of skills, basic and professional qualities of the modern expert
in financial management.
EL 3505
Enterprise Law
3 Credits5 ECTS
Prerequisites: None
The aim of the course is the study of the legal framework of business
regulation.
The objectives of the study subjects are: the study of the concept of business
activities of its subjects and objects, analysis of legislation governing the
relationships between entrepreneurs, the study of the forms and methods of
state regulation of business.
As a result of the course, the student should:
- Know the concept of business law, the system of its source, to provide
the basic theoretical issues and concepts, fundamentals of the legal status
of business entities,
- Be able to analyze and solve legal problems in the area of business law.
4 BCI Financial Analyst
SW3501
Scientific writing
0+1+0
Пререквизитиы: Нет
Ability to write scientific articles and to participate in scientific
discussions in a Kazakh/Russian/foreign language.
TSNA 3502
The system of National Accounts
3 Credits/5 ECTS
Prerequisites: Sta1405
The aim of the course - training specialists with modern methodology of
evaluation and analysis of the development of the economy, is accepted in
international statistical practice. knowledgeable scorecard economic processes
and their results, the method of calculation, the direction of the analysis have
been informed about the decision of modern social and economic issues and
At the end of the course, students should know:
1) basic classifications and groupings used in the SNA;
2) the characteristics of building accounts for the sectors of the
economy;
5) The construction of input-output methodology;
representing the role of statistics in their decision based on the techniques and
methods of statistical analysis.
6) the methodology of calculation of the national balance sheet.
Students should be able to:
1) calculate the basic parameters of the SNA;
2) calculate the individual elements of the national wealth;
3) To assess the contribution of individual industries, sectors of the
economy in the results achieved;
4) to conduct a comprehensive economic analysis based on indicators of
the SNA.
WEI 3503
World Economy and International
Relations
3 Credits/ 5 ECTS
Prerequisites: None
The module is studied the development of the economy of today's
interdependent world. The regularities of the global economy and the
International Relations, the problems of economic growth and socio-economic
and institutional development.
After studying this discipline, the student
have the skills to:
-to know the basic patterns and trends in the development of the world
economy and International Relations.
- Be able to apply theoretical knowledge to the analysis of the status and
dynamics of the world economy as a whole, to identify the most
important problems and prospects for the evolution of the world economy
as an economic system.
FM 3504
Financial Mathematics
3 Credits/ 5 ECTS
Prerequisites: ME 1302
The aim of the course is to study and practical exploration of the main areas
of quantitative financial analysis, using mathematical tools.
The graduate should:
Know - the essence of financial performance, the concept of their
calculation to be achieved at the same goal,
To be able to - to deal with the analysis of financial transactions.
FL 3505
Financial Law
3 Credits/5 ECTS
Prerequisites:
The aim of the course - to study the basic concepts of finance, knowledge of
the sources of financial legislation, the development of literacy skills into
practice the provisions of legal acts containing norms of financial law.
As a result of the discipline the student must:
- Know the legal framework and sources of finance, the financial
structure of legal entities, the basic principles of financial institutions law,
the powers of the representative and executive bodies of the state power
of subjects of the Republic of Kazakhstan and local authorities in the field
of finance;
- Be able to: analyze the main provisions of laws and regulations
specified in the curriculum, analyze and solve legal problems in the legal
regulation of financial relations, to draft claims, petitions, and other legal
documents in the area under consideration;
- Determine the limits of lawful behavior in the financial and legal
relations and to resolve practical situations developing in the area of
financial activity of the State;
-Within the program content to draft enabling legislation and own
methods of procedure;
- Independently to improve their knowledge and skills to reflect changes
in financial legislation;
- Have the skills and comprehensive comparative analysis of the sources
of financial legislation.
6 Semester
Module 3.2. 7 Management Accounting
MAPL 3419
Management Accounting at the
professional level
3 Credits
Prerequisites: UU3418
The aim of the course is to study the methods of calculation of the cost and
management decisions in the marketplace.
As a result of the course, students should: to learn and to know the
categorical (conceptual) machine, features of management accounting at
the professional level.
To be able to use different classifications for the analysis of the cost
structure of organizations and describe and apply methods of costing with
complete and incomplete distribution costs. Master the basics of
budgeting for short-and long-term planning.
Module 3.2.9 Audit and Financial Reporting
PA 3424
Practical Audit
3 Credits
Prerequisites: Aud3423
The aim of the course is an introduction to the method of the audit and
preparation of the audit report, which reflects an independent opinion on the
accounting and financial statements of the audited entity.
As a result of this course students should:
- Know the nature, purpose and legal regulation of audit RK, principles of
auditing;
- To be able to gather audit evidence to evaluate the significance of
financial statements and distortions audit risk, the audit plan;
- Be able to carry out an external audit procedure and of the auditor's
report.
Rep 3425
Reporting
3 Credits
Prerequisites: FU2415
The aim of the course the formation of students of knowledge on Composing
and practical use of financial statements of companies.
As a result of the discipline, students should know:
- Current legislation, guidelines and other regulatory guidelines on the
preparation and presentation of financial statements;
- The union of parent and child reports of companies in the consolidated
financial statements.
The student should be able to:
- To ensure the rational organization of accounting and reporting based
on the selection of an effective accounting policies;
- An analytical process and reporting information.
Module 3.2.10 Information Systems of Accounting
ISCA 3426
Information systems and controls in
accounting
3 Credits/ 5 ECTS
Prerequisites: FU2415
The purpose of discipline - to provide students knowledge of electronic
document management, information technologies applied in accounting.
As a result of the discipline the student should have an idea:
- The diversity of applications of information technology, trends in the
development of modern accounting systems;
- A special-purpose software products to address operational, tactical and
strategic management tasks.
BCI 1 Accounting financial and budgetary organizations
BSA 3508
ARGO 3509
Banking supervision and audit
2 credits/ 3 ECTS
Prerequisites: Aud3423
Course Objectives: to familiarize students with the banking supervision and
auditing as an important marketing tool control system of the state
commercial banks, to get acquainted with the technology, procedures and
characteristics of the organization and conduct of supervision and auditing of
banks..
As a result of the discipline the student must:
know:
- The theoretical foundations of banking supervision and audit;
- Stages of banking supervision and audit;
own:
- Special terminology in the field of banking supervision and audit;
be able to:
correctly apply the law of the Audit, use auditing standards.
Accounting and reporting in
government offices
2 credits/ 3 ECTS
Prerequisites: FU2415
The aim of the course is to develop in the future specialist theoretical and
practical knowledge of accounting and reporting in government offices.
As a result of the discipline the student must:
- Know the legal regulation of accounting in government offices;
- Be able to explain the features of accounting for government
institutions.
BCI 2 Accounting of market infrastructure
AOGS 3508
Accounting in the oil and gas sector
2 credits
Prerequisites: FU2415
The aim of the course is to develop students' knowledge of the organization
and maintaining records, preparation of financial statements in the oil and gas
sector.
As a result of the discipline, students should know the distinctive features
of accounting in the oil and gas sector, to be able to use this knowledge in
the organization of accounting and operational work in the oil and gas
sector.
ATHV 3509
Accounting in tourism
and hotel business
2 credits
Prerequisites: FU2415
The aim of the course is to teach students the basic principles and essence of
accounting in tourism businesses and hospitality industry, as close to their
actual production of the enterprises of tourist services and hospitality industry.
As a result of this course students should:
know the theoretical and practical aspects of the introduction of
accounting in the tourism and hospitality industry, as well as accounting
for fixed and overhead costs, direct and indirect costs, methods and ways
of calculation of tourist products and hotel services,
to be able to calculate the financial results and calculate taxes for tourist
organizations and hotels.
IOT 3 Audit
TIA 3508
The internal audit
2 credits
Prerequisites: Aud3423
The purpose of discipline is to review and study questions are especially
internal audit procedures that are relevant and necessary for the future of
professional accountants.
According to the results of the discipline the student should be able to:
- To organize the internal audit;
- Use in-house auditing standards;
- To practice the techniques of internal audit and the appropriate methods
for collecting audit evidence.
ISA 3508
Information Systems Audit
2 credits
Prerequisites: Aud3423
The aim of the course - to provide students knowledge of the electronic
document, information technologies applied in the audit.
As a result of the course, the student should:
- Know the principles of the creation, structure and features of the
functioning of the modern automated information systems audit;
- Be able to work in an environment of automated information systems
audit.
IOT 4 Financial Analyst
AIP 3508
Analysis of Investment Projects
2 credits
Prerequisites: FA2421
The purpose of teaching a course - the acquisition of theoretical knowledge of
the students about the basic concepts and methods of analysis of investment
projects, as well - the ability to apply the results of theoretical research in
specific projects in practice.
As a result of the course, the student should:
- Basic concepts of the project, the role and the importance of investing
in their implementation;
- The theoretical basis of the investment analysis, the basic principles of
financial analysis of investments;
- The general sequence of design and analysis projects;
- Methodological issues of business planning;
- The main directions of development of a business plan;
- The basic rules of evaluation;
- Financial support for investment;
- The methods of analysis of investment risks.
To be able to use this knowledge in the development of market relations
in the Republic of Kazakhstan.
ACB 3509
Analysis of the cost of business
2 credits
Prerequisites: FA2421
The main objectives of the discipline is to familiarize students with the
theoretical basis and practical methods of analysis of business value.
As a result of the discipline students must:
- Have an understanding of the theoretical and practical foundations of
the analysis of business value;
- Know the means and methods of calculating the fair market value of
the business and other types of values;
- Be competent experts who can make a decision and practically assess
the value of the enterprise.
4-course /7th semester
Module 3.2.4 Taxes and Tax Accounting
TA 4512
Tax accounting
2 Credits /3 ECTS
Prerequisites: FU2415
The course studies the features of tax accounting in order to determine the
taxable income of businesses and individuals to pay taxes and other obligatory
payments to the budget, their impact on the financial performance of business
entities, and the relationship of tax and accounting.
As a result of this course students should:
know: the basic principles of tax accounting system for the collection,
processing, preparation of tax nature of information;
be able to: use a system of knowledge about the principles of tax
accounting for the development and validation accounting policy.
Module 3.2.10 Information Systems of Accounting
CA 3427
Computerized accounting
3 Credits/5 ECTS
Prerequisites: FU2415
The aim of the course is to study the characteristics of the students using
computer technology work with the accounting information in modern
information systems of enterprise management, help students to understand
the theoretical issues and practical skills in the organization of accounting
using the software packages, in particular the "1C"
At the end of the course students will:
- Be aware of: the basic features of accounting using 1C: Accounting.
Mastering the program will allow students to conduct automated
accounting on a real array of information.
- Be able to: automate business accounting software tools.
IOT 1 Financial accounting and budgetary organizations
AFAO 4507
Analysis of financial institutions
3 Credits /5 ECTS
The aim of the course is an in-depth study of the techniques and methods of
analytical forms of reporting financial institutions, ways of planning and
As a result of the course, the student should:
- Know the basics of the theory analysis of financial institutions;
Prerequisites: FA2421
organizing the control of the verification procedure of registration and use of
economic data in the reporting forms.
Discipline objectives:
- The study of the essence of the analysis of financial institutions;
- Examination of the foundations of the theory of analysis of financial
institutions;
- The study of certain types of financial risks and their analysis;
- Mastering the basics of interest rate policy.
- Be able to analyze the interest rate policy of financial institutions and to
develop and analyze financial strategy of financial institutions based on
changes in the economic sphere.
FMIA 4510
Financial markets and intermediaries
3 Credits/ 5 ECTS
Prerequisites: Fin2408
The course covers the composition and structure of the financial markets and
their participants.
By the end of the course students should:
- Know the basic activities of all segments of the financial market, to
understand the mechanism of functioning of the financial market and the
peculiarities of each segment of the financial market, to navigate the
regulatory - legal framework of financial market regulation, and
understand the performance of each segment of the financial market,
possess the analytical skills of financial information and decision-making.
FCAFB4511
Financial control and audit
financial and budgetary organizations
3 Credits
Prerequisites: Aud3423
The purpose of the discipline: to form students' knowledge about the forms
and types of financial control and audit, reporting of budgetary control, to
introduce a wide range of techniques for auditing, external and internal public
financial control in order to obtain practical skills in financial control; taught
how to use it types and forms of monitoring activities carried out depending
on the purpose and objects of control, learn to use this knowledge in the
management of public funds and public property.
Students at the end of the course must:
- Understand the goals and objectives of financial control and audit, to
know the basic principles and rules of the meeting, to be able to properly
apply its kinds and forms of monitoring activities carried out depending
on the goals and objects of control, to be able to choose as the subject of
the various forms of control statements and other primary documents;
- Possess a general knowledge of the methodology of financial control
and audit based on standards developed in the Republic of Kazakhstan
financial control, the peculiarities of the audit and audit activities in the
financial and budgetary organizations
TAPO 4512
Tax accounting in public
organizations
3 Credits
Prerequisites: Nu4410
The aim of the course is to familiarize students with the tax accounting in
public organizations, the issues of budget accounting governed by the
regulatory framework.
A study of the student should acquire the following knowledge and skills:
a) know:
- Specific features of tax accounting in public organizations, such as
industry-specific, the organization of accounting in the context of articles
of budget classification, follow-up cost estimates, strict compliance with
accounting and reporting requirements of the regulations;
- The basic principles of tax accounting in public organizations;
- Method of taxation of transactions in the budgetary organizations.
- B) be able to:
- Use a system of knowledge about the principles of tax accounting in
public organizations to organize data for assessment of the organization,
execution control cost estimates.
IOT 2 Accounting of market infrastructure
AOAGS 4507
Accounting of Transport and
communications
3 Credits
Prerequisites: FU2415
The aim of the course is to develop students' knowledge of the organization
and accounting of transport and communication.
As a result of this course students should be aware of accounting,
reporting in the transport and communications organizations.
AA4510
Accounting in Agriculture
3 Credits
Prerequisites: FU2415
The purpose of the course - help students knowledge about the features of
agriculture and their impact on the organization of accounting.
Students are required to:
- Be able to accounting standards;
- Know the primary and accounting transactions in agriculture;
- To see the reflection characteristics of certain operations.
AFEA 4511
Accounting of foreign economic
activity
The aim of the course is to develop in the future specialist theoretical and
practical knowledge of the accounting organization of foreign economic
As a result of the discipline the student must:
- Know the normative regulation of foreign currency transactions and
3 Credits
Prerequisites: FU2415
activity (FEA)
foreign trade, principles, methods of organization, the main types of
foreign trade activities, the organization of accounting of foreign
exchange, import and export trade;
- Be able to explain the features of the account economic activity;
- Own methods and techniques of accounting currency funds, export and
import transactions in foreign trade organizations.
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