Accounting and Audit

Qualification

– The specialty “Accounting and Auditing” Bachelor of Economics and Business

GOALS AND OBJECTIVES OF EDUCATIONAL PROGRAMS

The aim of this educational program

– Training of highly qualified, competitive, competent professionals in the field of accounting and auditing, can become leaders in their chosen field of professional and competitive on the labor market.

– Personal and social improvement of the student.

The objectives of the educational program:

– Formation of the professional qualifications of future professionals in the field of accounting and auditing;

– Formation of the prerequisites for practicing independent research work of students;

– Formation of the systematization of information skills, creative use of domestic and foreign practice in professional work, orientation to work with the scientific, technical, economic information;

– Formation and development of social and personal qualities: purposefulness, hard work, responsibility, tolerance, respect for ethical standards;

– Integration of education, scientific research and the production process.

REQUIREMENTS FOR THE EXPECTED RESULTS OF THE EDUCATIONAL PROGRAMME

 

Bachelor of 5B050800 – Accounting and Auditing should:

Have an idea:

– The processes and phenomena occurring in the modern economy;

– About the possibilities of scientific methods of knowledge, possess these techniques and use them to solve specific problems;

– About the nature of the territorial distribution of production and territorial organization of the Republic of Kazakhstan and CIS countries in market conditions;

– On the processes in the main branches of material production, in the sphere of finance, banking, insurance and investment technology.

To know:

– The basis of the Constitution, the Civil Code of the Republic of Kazakhstan and other legislative acts of the Republic of Kazakhstan;

– The provisions of International Financial Reporting Standards;

– Standards of business ethics;

– Bases of state regulation of the economy;

– The basis of modern information technologies;

– Organization of accounting, audit and economic analysis, financial management, and human resource management;

Be able to:

– To develop a rational system of organization on the basis of accounting and reporting effective choice of accounting policy, based on compliance with existing legislation and the provisions of International Financial Reporting Standards;

– To carry out the work on account of the presence and movement of assets, liabilities and equity of the organization and determination of the results of its economic and financial activities;

– Practically apply the principles and rules of audit of business operations;

– Professionally resolve practical issues of economic activities of the organization;

– To make the founding documents and commercial contracts, conduct business meetings and debates;

– Analytically process accounting and reporting information to management decisions and obtain an estimate of the efficiency of facilities.

 To have skills:

conducting research, abstract logical thinking, application and use of methods of induction and deduction, and critical analysis; identifying and overcoming unstructured problems and application of skills in solving problems; in setting priorities with limited resources and planning work to meet the tight schedule.

Be competent in:

– The state of the current legislation and the changes in them;

– The state of economic and social policy of the country;

– Professional ethics;

– Characteristics of the accounting sectors of the economy;

– The organization of audit and control in organizations.

State compulsory module

  • History of Kazakhstan
  • Information technology for professional purposes
  • Turkish (Kazakh) language – (Level 2) *
  • Philosophy

Communicative module

  • Kazakh (Russian) language *
  • English – (Level 1) *
  • English – (Level 2) *
  • Turkish (Kazakh) language – (Level 1) *

BASIC PROFESSIONAL MODULES 

Module – Introduction to Economics 

  • Mathematics in economics
  • Economic theory
  • History of Economic Thought 

The module – Fundamentals of Accounting 

  • Fundamentals of Accounting
  • The accounting principles 

Module – Basics of micro-macroeconomics I 

  • Microeconomics I
  • Macroeconomics I

Module – Finance and Accounting

  • Finance
  • Accounting I

Module – Audit of financial statements and statistical services 

  • Statistics
  • Financial accounting I
  • Audit I

Module – Management and Marketing

  • Management
  • Marketing
  • State regulation of the economy

Module – Organization of management accounting and auditing

  • The administrative accounting I
  • Financial Accounting II
  • Audit II

Module – Accounting and Taxation Service

  • 1C Accounting I
  • Accounting IІ
  • Taxes and taxation I

Module – The organization of taxation and reporting levels

  • Taxes and taxation II
  • Management Accounting II
  • Accounting IІІ
  • System of National Accounts 

Module – Accounting,  production accounting and tax organization

  • Accounting IV
  • Organization of cost accounting
  • Taxes and taxation III

PET1

Accounting in the economy 

International Financial Reporting Standards and Reporting Analysis 

  • International Financial Reporting Standards
  • Analysis of financial statements

Accounting in the branches

  • Accounting for trade
  • Accounting in the tourist business and hospitality industry
  • Accounting for construction 

PET2

Audit in the economy

Standards of audit and analysis

  • International Standards on Auditing
  • The financial analysis

Audits in the industry

  • Tax audit
  • Bank audit
  • Audit of the financial sector

Practice

1st year Educational practice of I (3 weeks)

2nd year Practical training I (2 weeks)

3rd year Practical training II (3 weeks)

4th year Practical training III (10 weeks)

Pregraduation practice (5 weeks)

RK Ministry of National Economy

RK Ministry of Finance

The banks of the second level of the Republic of Kazakhstan

Department of State Revenue

Treasury

Insurance companies

Stock Exchange

Businesses and farms of different ownership forms

Pension Fund

Audit companies 

Organizations and enterprises that are parties to the agreement:

  1. Credit collection group LLP
  2. Kazatomprom-Sauran LLP of SKR Suzakh district, Taukent city
  3. Saulet-beton LLP, Shymkent city
  4. Kumkol-Service LLP Kyzylorda city
  5. Musical and drama theater Turkestan city
  6. Administration of the rural district Urangay, Turkestan city
  7. SMGE “Historical and Cultural Ethnographic Central Museum SKR”
  8. Nysh-er LLP Turkestan city
  9. Accounts department of MKTU of H.A. Yesevi
  10. Microcredit Institution “Turkestan-Agro credit ” LLP
  11. SME “Jobcenter of the Population” Turkestan city
  12. NAH LLP of Almaty
  13. “Teplovodastroyservice” LLP Turkistan city
  14. Dombyta LLP Turkestan city
  15. JSC DB KZI Bank of Almaty city
  16. “ICPC Ontustik tany” LLP of SKR, Saryagash city

Short information

Specialty
Accounting and Audit
Code of specialty
6В041
Faculty
Social sciences
Education
The first highest
Form of study
Full – time tuition
Component for choice
Geography
Profile subject
Mathematics
Lowest passing score
50
Payment for study

For citizens of the R.K. (tenge):

350 000 tenge.

For foreign citizens (tenge):

500 000 tenge.