Kostanay state
university
A. Baitursynov
In order not to be behind other nations -
It is necessary to acquire knowledge, to be rich and strong.
In order to know - it is necessary to study,
In order to be rich - it is necessary to go in for craft,
In order to be strong - it is necessary to keep unity.
A.Baitursynov

Educational program

Financial management

 

 

Studying of disciplines of the given trajectory will allow students to possess skills of the organisation of financial interrelations, management, the analysis and planning of financial activity of managing subjects and financial institutions-credit, formation of strategy and tactics of financial management on micro – and macro  level, the organisation of operations in the investment and share markets.


 

 

After the termination of studying of disciplines of educational program « Financial management » students should:

to know and to understand:

Bases of Constitution RК, the legal norms adjusting economic processes in Republic of Kazakhstan and international relations;
Bases of the organisation of financial-budgetary and monetary and credit regulation
Theoretical and practical aspects of functioning of a financial system-bank;
Foreign experience of the organisation of the finance of corporations.

to be able:
to combine theoretical knowledge and practical skills;
Economically to prove administrative decisions;
Competently to make business-plans and forecasts of an economic condition;
to estimate and analyse a financial condition of managing subjects
to apply forms and methods financial-legal mechanism to stable, stable functioning corporation.

to be master of:
Computer methods of gathering, storage and processing of the information used for professional work;
Professional knowledge in the field of the finance and the credit, accounting and the control, the analysis of economic activities, statistics, a securities market, marketing and management, economic-mathematical modelling, special financial-credit and legal disciplines;
Practical work in financial-budgetary area, bank and insurance business, the share and currency markets.


Catalog of the educational program 

 

The catalogue of disciplines of educational program contains the description of each discipline separately with the indication prerequisites and postrequisites, quantity of credits, types of employment, the information on heads of the program.

 

Basic disciplines

Religious studies / Дінтану / Religion studies – 1 credit
Prerequisites: History of Kazakhstan.
The summary of a course: Religion as subject matter and object of a rate of religious studies. Occurrence of religion. Structure and a content of religion as the phenomena. A specific character of religious system of the Ancient East and the Classical antiquity. Tengri, as the early form of religious consciousness. The Buddhism. Christianity, its origin and essence. The sacred book of Christians. The basic currents in Christianity. An islam. The Koran, sunna, Sheriyat. The basic currents. A religious phenomenon in the modern world and Kazakhstan.
Postrequisites: philosophy, sociology
Types of lecture occupations: practical
Heads of the program: Shaimerden G.I., Bondarenko Yu.Ya.

Business etiquette / Іскерлік etiquette / Business etiquette – 1 credit

Prerequisites: philosophy.
The summary of a course: History of progress of etiquette. Features of business etiquette in the different countries. Principles of etiquette of business relations. Formation of image of the businessman (clothes and physical appearance business men, the business woman). Etiquette of business dialogue. Business dialogue, its types, functions and levels. Rules of business etiquette. Ethics of greetings, concepts. Business meeting. Presentation. Ethics of business telephone conversation. Service etiquette. Etiquette of the head. Etiquette of the secretary. Daily etiquette. Souvenirs and gifts in business area. The code of honour of civil servants of Republic Kazakhstan (a rule of service ethics of state employees). The code of ethics trained. Formation of corporate image. The modern head and its role in formation of corporate image. Business rhetoric. Features of non-verbal means of dialogue. The basic precepts of business etiquette.
Types of lecture occupations: practical
The head of the program: Baiyahmetova A.A.

Psychology of the competitive person / Бәсекеге қабілетті тұлға психологиясы / Psychology of a competitive personality - 1 credit
Prerequisites of a course: philosophy
The summary of a course: the Person. Constructive dialogue. The conflict. Technology of search of work. The basic self-presentations. Progress of the person of the professional. Professional deformations of the person and ways of their preventive maintenance.
Postrequisites of a course: sociology.
Types of lecture occupations: practical employment
The head of the program: Elchishcheva O.V.

Office-work in the Kazakh language / Қаза тілінде іс-қағаз жүргізу / Office work in the Kazakh language - 1 credit
Prerequisites of a course: the Kazakh language
The summary of a course: Introduction. The name of official documents. The curriculum vitae. The resume. The application. The order. The characteristic. The receipt. The power of attorney. The contract. The labour agreement. The information. The resolution. Letters of congratulations. Service letters.
Postrequisites of a course: office-work
Types of lecture occupations: practical lessons
The head of the program: Irgizbaeva K.B., Mirkemelova A.B., Ispandiyarova A.T.

Mathematics in economy 1 / Экономикадағы mathematics 1 / Mathematics in Economics - 2 credits
Prerequisites of a course: mathematics in economy
The summary of a course: Integral calculus of function. The uncertain and certain integral. The differential equations. Numbers. Basic elements of probability theory and mathematical statistics.
Postrequisites of a course: econometric, statistics
Types of lecture occupations: practical
The head of the program: Ryshchanova S.


The History of economic doctrines / Экономикалы ілімдер тарихы / History of economic doctrines - 1 credit
Prerequisites of a course: the economic theory
The summary of a course: History of economic doctrines as a science. Occurrence of an economic idea and its feature in precapitalistic societies. Economic concepts of socialists-utopians in representatives of economic romanticism. Progress of classical political economy. A.Smita and D.Rikkardo's economic doctrine. Occurrence neoclassical directions in an economic science. Theories of a monopolistically and imperfect competition. Neolyberal economic theories. An economic idea of Russia during up to middle ХІХ of a century progress of an economic idea in Soviet and a postsoviet-era. An economic idea of Kazakhstan during up to middle ХІХ of a century progress of an economic idea in Soviet and a postsoviet-era.
Postrequisites of a course: state regulation by economy, macroeconomic.
Types of lecture occupations: practical lessons
The head of the program: Tastemirova Zh.A.

Statistics / Statistic - 3 credits
Prerequisites of a course: mathematics for economists, computer science, the economic theory, philosophy
The summary of a course: Subject matter and problems of statistics. Statistical supervision. A statistical report and a grouping. Absolute and relative sizes. Average sizes and parameters of a variation. Selective supervision. Numbers of dynamics. Indexes. Statistical studying of interrelation of the social and economic phenomena. Statistics of the population and a manpower. System of national accounts, the basic macroeconomic parameters. Statistics of people's standard of living.
Postrequisites of a course: the economic analysis, accounting, econometric
Types of lecture occupations: lectures, practical employment
The head of the program: Hasenova A.A., Kurmangaliyeva A.K.


Эконометрика / Econometrics – 2 credits
Prerequisites of a course: mathematics for economists, statistics, the economic theory, micro-and macroeconomic, computer science
The summary of a course: Accidental character of economic events and aggregate  law. Formation of factors and their substantial analysis. Mathematical bases regression correlation analysis. Non-linear econometrics models. Plural regress and correlation. A dynamic number
Postrequisites of a course: development of a rate in the further will allow students to spend at higher and qualitative level research actual economic events and processes at performance of course and final works by them, at studying disciplines  an area of expertise.
Types of lecture occupations: lectures, practical, laboratory
The head of the program: Zhuaspayev T.A.


Macroeconomic / Macroeconomics – 2 credits
Prerequisites: mathematics, history of economic doctrines, the economic theory, economic policy
The summary of a course: Introduction in macroeconomic. Macroeconomic measuring instruments. Macroeconomic instability. Business cycles. Unemployment. Inflation. The national income: manufacture, distribution and consumption. Cumulative demand and the cumulative offer. Macroeconomic balance in the commodity and monetary markets. Model IS-LM. The open economy. Economic growth
Postrequisites: the finance, money, the credit, banks, financial management.
Types of lecture occupations: lectures, practical
The head of the program: S.Zhiyentayev

State regulation by economy / Экономиканы мемлекеттік реттеу / State Regulation by Economy - 3 credits
Prerequisites of a course: the Economic theory, History of economic doctrines, Macroeconomic, Economic policy.
The summary of a course: Theoretical aspect of state regulation of economy and its object. Concept of methodology SRE and its basic elements. Organisational bases of regulation of economy and its foreign experience. A general characteristic of transitive economy and its law. Economic growth: major factors and the state measures on its maintenance. Social and economic forecasting and planning. A direction of scientific and technical progress and a role of the state in its acceleration. State regulation of rational employment and social protection of the population. Formation and mechanisms of realisation of investment policy of the state. System of the state measures on an effective utilisation of agrarian resources. Financial-budgetary methods of regulation of economy. The basic mechanisms of realisation of a monetary and credit policy of the state. State regulation of social and economic progress of regions. Regulation of foreign trade activities of the state.


Postrequisites of a course: the state budget, public finances
Types of lecture occupations: practical
The head of the program: Tastemirova Zh.A.

Accounting and audit / Бухгалтерлік есеп және audit / Accounting and audit – 3 credits
Prerequisites: State regulation of economy, Economy of the enterprise.
The summary of a course: Accounting balance. Accounting accounts and double record. The organisation of accounting. A registration cycle and preparation of the financial reporting. The account of current actives: the Account of money resources and equivalents. The account debitor debts. The account of commodity-material stocks. The account of long-term actives. The account of current and long-term obligations. The account of incomes and expenses.
Postrequisites: the corporate finance, the financial account according with IFRS, the analysis of the financial reporting of the enterprises.
Types of lecture occupations: lectures, practical
The head of the program: Alimova D.Zh.


Economy of the enterprise / Кәсіпорын экономикасы / Enterprise Economics - 3 credits
Prerequisites of a course: Money. The credit. Banks. Financial-bank statistics. A securities market.
The summary of a course: the Characteristic of progress of economy of Republic of Kazakhstan and its state regulation. The enterprise as object of managing. An economic and social production efficiency. A fixed capital of the enterprise. Raw, material and fuel and energy resources. A working capital of the enterprise. A manpower. A payment at the enterprise. The investment and innovative policy of the enterprise. Production costs and realisations of production. Marketing and industrial activity of the enterprise. Maintenance of competitiveness of production. The income and profitability of manufacture. The finance of the enterprise.
Postrequisites of a course: the financial account according with IFRS, modern theories of money, the corporate finance, a banking.
Types of lecture occupations: lectures, practical
The head of the program: Dmitriyeva V.R.

The financial account according with IFRS / ҚЕХС сәйкес қаржылы есеп/Financial records in accordance with IFRS – 3 credits
Prerequisites: Accounting, the Finance, Mathematics for economists
The summary of a course: Principles of preparation and concept of the financial reporting. The account of material and non-material actives. Disclosing of the information on financial results. The proceeds, a recognition of incomes and expenses. Profit taxes. The account of obligations of the organisation. The account of the capital and reserves. Influence of variation of rates of exchange. The consolidated financial reporting.
Postrequisites: the Analysis of the financial reporting of the enterprises, Financial planning and forecasting, the Financial control, Financing and crediting of investments.
Types of lecture occupations: practical
The head of the program: Kuzhukeyeva K.M.

Modern theories of money / Қазіргі ақша теориясы / The modern theory of money – 2 credits
Prerequisites of a course: Money. The credit. Banks, the finance.
The summary of a course: the Marxist theory of money. The quantitative theory of money, as the economic doctrine, its versions. Transaction a version of the quantitative theory of money. The Cambridge version of the quantitative theory of money. Keynesian a version of the theory of demand for money. Neoclassical and the quantitative theory of money. Theories of money and inflation. Modern theories of money and monetary and credit regulation
Postrequisites of a course: the international bank system
Types of lecture occupations: lectures, practical
The head of the program: Maljarenko O.I.

Modern technologies in financial activity / Қаржылы кызметіндегі қазіргі технологиялар / Modern technology in financial activity – 2 credits
Prerequisites of a course: computer science, the finance.
The summary of a course: Management of streams of monetary payments. Calculation of depreciation charges by means of financial functions Excel. Development of plans of repayment of the credit. Creation of financial calculators. An assessment of efficiency of investment projects. Storekeeping. An assessment of credit status of the borrower. Information systems in the financial organisations. Use of network technologies in the financial organisations. Formation of portfolios of limits and balance of bank.
Postrequisites of a course: financial management, the analysis of projects
Types of lecture occupations: lectures, practical, laboratory
The head of the program: Kujukeyeva K. M.


Finance of the foreign states / Шетел мемлекеттер қаржысы / Finance of foreign countries – 3 credits
Prerequisites a rate: economic policy, bases of the economic theory, macroeconomic.
The summary of a rate: Essence of the finance, progress of economy of the various countries. Management of the finance of the foreign states. Management of the finance of the foreign states. Progress of foreign concepts of public finances. A financial system of England. A financial system of France. A financial system of the USA. A financial system of Germany. A financial system of Japan. A financial system of Russia. A financial system of the separate countries of near and far abroad.
Postrequisites of a rate: financing and crediting of investments, payment system.
Types total employment: lectures, practical
The head of the program: Sartanova N.T.


Financial planning and forecasting / Қаржылы жоспарлау және болжау / Financial planning and forecasting – 3 credits
Prerequisites of a course: mathematics in economy, statistics,  the corporate finance
The summary of a course: Essence and purpose of financial planning and forecasting. Methodology of financial planning and forecasting. A supply with information of financial planning and forecasting. Technology of financial planning and forecasting. Development of the strategic financial plan. The tactical financial plan. System of budgeting. The control and execution of the financial plan.
Postrequisites of a course: tax planning, bankruptcy and reorganisation of the enterprises
Types of lecture occupations: lectures, practical
The head of the program: Uyakpayeva M.M.


The analysis of the financial reporting of the enterprises / Кәсіпорынны қаржылы есеп беруін талдау / Analysis of financial statements – 3 credits
Prerequisites of a course: micro-economics, accounting, the corporate finance
The summary of a course: a content and methods of the analysis of a financial position of the enterprise. The financial reporting of the enterprise. The analysis of profitableness. The analysis of dynamics and structure of property of the enterprise (an active of balance). The analysis of dynamics and structure of sources of financial resources (a passive of balance). The analysis of financial stability and paying ability of the enterprise. The analysis of business activity of the enterprise. The analysis of efficiency of activity of the enterprise. The analysis of the report on movement of money resources. The analysis of potential bankruptcy and enterprise risk.
Postrequisites of a course: development of a rate assists a successful writing of a final senior thesis
Types of lecture occupations: lectures, practical lessons
The head of the program: Uyakpayeva M.M.


Main subjects

Taxes and the taxation / Салы және салы to bacon / Taxes and Taxation – 3 credits

Prerequisites: the Economic theory, Macroeconomic, Micro-economics, the Finance.
The summary of a course: Economic essence and the nature of taxes, Tax system of Republic Kazakhstan: stages of development, the characteristic of a state of the art, the Tax policy and its role in realisation of economic policy of the state. The tax mechanism, Taxes to property legal and physical bodies, the Tax to vehicles, the Agrarian tax, the Value-added tax, Excises, Corporate income tax, Individual income tax, Features of the taxation of incomes foreign legal and physical bodies, the Social tax, the Taxation with subsoil. The rent tax, the Taxation of a gaming, Special tax modes and features of their application, Gathering, duties and payments.
Postrequisites: « Taxes of the foreign states », « Tax management », « the Corporate finance », « the Taxation of managing subjects and the population ».
Types of lecture occupations: IWT line, IWT, practical lessons
The head of the program: Godunov V.V.

Corporate finance / Корпоративтік қаржы / the Corporate Finance – 3 credits
Prerequisites: the Finance, Management, Accounting, Macroeconomic
The summary of a course: the Finance of corporations: bases of the organisation and a content of their financial environment. Mathematical bases of financial and economic calculations at acceptance of financial-credit decisions. Long-term actives of corporation. A working capital of corporation. Expenses for manufacture and realisation of production and other expenses of corporation. Formation, distribution and an effective utilisation of incomes of corporation. Own capital of corporation. Extra sources of financing of corporation. Cost and structure of the capital of corporation. Financial planning of corporations. An assessment of a financial condition of corporation and a way of achievement of financial stability. Financial inadequacies of corporation
Postrequisites: financial management
Types of lecture occupations: practical
The head of the program: Uyakpayeva М.М.


Financial management / Қаржылы management / Financial management – 3 credits
Prerequisites: the Finance, the Financial markets and intermediaries, Management
The summary of a course: Objectives and problems of financial management. Base categories and concepts of financial management. Risk and profitableness. Management of the corporation  risks. Models and methods of an assessment of actives. Cost of the capital. Methods of the analysis of investment projects. The analysis of risk of the project. Forecasting of a monetary stream of the investment project. Optimisation of the budget of capital investments. Long-term financial planning. Cost of the companies and value management. Management in cost of the companies with use of animators. Effect of the operational lever. Management of current expenses of firm. Effect of the financial lever. A policy of attraction of extra means. The theory of structure of the capital: models of Model’yani-Miller, compromise models. Storekeeping Management debitor debts. Management dividend a policy Management of turnaround actives and short-term obligations
Postrequisites: financing and crediting of investments, bank management, tax management
Types of lecture occupations: practical
The head of the program: Uyakpayeva M.M.

Financing and crediting of investments / Инвестицияны қаржыландыру және несиелеу / Financing and crediting of investments - 3 credits

Prerequisites: the Economic theory, the Finance, the Corporate finance, Financial management.
The summary of a course: Investments into system of market attitudes. Investment activity and an investment climate in economy of Kazakhstan. The structurally-investment policy of the state. Financial institutions of Kazakhstan and their role in expansion of investment processes. Sources of financing: structure and structure of investment activity. Short-term bank crediting, as a way of financing of investment projects. Leasing, as a way of intermediate term financing of investments. Hypothecary crediting, as a way of long-term financing. Structure of the investment project its analysis and life cycle. Business planning of the investment project. The microeconomic fundamental analysis of investment projects. Methods of an assessment of efficiency of investment projects. An assessment of the investment project in conditions of uncertainty and risk. Financial investments, an assessment of investment qualities and efficiency. The international investments.
Postrequisites: Management of a portfolio of securities
Types of lecture occupations: practical, lecture.
The head of the program: Malyarenko O.I.

Tax management / Салықты management / Tax management – 3 credits
Prerequisites of a course: management, taxes and the taxation, the finance.
The summary of a course: the Revenue services of Republic Kazakhstan. The tax obligation. System of tax administration. Planning in tax management. The account in tax management. Regulation in system of tax management. The control over system of tax management. The tax account of managing subjects.
Postrequisites of a course: the tax account, the tax control.
Types of lecture occupations: lectures, practical
The head of the program: Chereyeva B.T.


The state budget / Мемлекеттік the budget / the State Budget-3 credit
Prerequisites of a course: the finance, taxes and the taxation
The summary of discipline: Concept of the state budget. The republican budget and local budgets. Incomes and expenses of the state budget. Budgetary deficiency. Budgetary financing. Budgetary process: preparation, consideration and the statement, execution of the budget. Budgetary planning. The state budget in leading foreign countries
Postrequisites of a course: the taxation of managing subjects and the population, the financial control and audit, the tax control
Types of lecture occupations: lectures, practical
Heads of the program: Godunov V.V.

The financial control and audit / Қаржылы бақылау және audit / Financial control and audit – 2 credits
Prerequisites of a course: the accounting account, the finance.
The summary of a course: Essence, subject matter and forms of the financial control. The organisation of the state financial control. Normal-legal and information bases of the financial control. Science -methodical maintenance of the financial and economic control. Check of constituent and registration-financial documents. The control and audit of cash-bank operations. Operational audit of movement of money resources. The control and audit of calculations over the personnel on a payment. The control and audit of long-term actives. The control and audit of commodity-material stocks. The control and audit  debt. Operational audit of own capital and obligations. Operational audit of expenses and incomes. Operational audit of a financial position. Generalisation of results of the financial control and auditor checks.
Types of lecture occupations: lectures, practical
The head of the program: Dauletbayev B.T.

Bankruptcy and reorganisation of the enterprises / Кәсіпорынны банкроттылығы мен қайта \Bankruptcy and Reorganisation of the enterprises – 3 credits
Prerequisites of a course: the corporate finance, the analysis of financial activity of the budgetary organisations.
The summary of a course: Theoretical bases of bankruptcy. Features of process of bankruptcy in Kazakhstan. Reorganisation and bankruptcy of the legal entities. Licensing of activity on management of property and affairs of insolvent debtors in procedures of bankruptcy. Rules of interoperability of the state bodies under the prevention, revealing and suppression of the facts of deliberate and false bankruptcy. The organisation of work on poor debtors. The organisation of competitive manufacture. The order of carrying out of the simplified procedures of bankruptcy. The order of carrying out of extra judicial procedures of liquidation. Features of bankruptcy of some legal entities.
Types of lecture occupations: lectures, practical
The head of the program: Godunov V.V.


 


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