Kostanay state university Characteristics of a Bachelor’s degree

Characteristics of a Bachelor’s degree

Specialty 5B050800-Accounting and Auditing

Specialty 5B050800-Accounting and Auditing provides the following educational programs;

Graduate specialty 5B050800-Accounting and Auditing assigned an academic degree of Bachelor of science in specialty 5B050800-Accounting and Auditing.

Qualification characteristics .

The areas of professional activity are government bodies, organizations of all forms of ownership, management bodies of state regulation of the economy in the levels of market infrastructure, research and scientific organizations.

The objects of professional activity are the property of an enterprise, its liabilities, equity and business operations, causes, causes changes in the structure, allocation of assets and sources of its formation , as well as the organization of various sectors of the economy: the ministries and departments, the tax committee, Agency for Statistics, enterprises and companies regardless of the activity, size or form of ownership, management structures, research institutions, the banking system.

Objects of professional activity- Bachelors of this profile have to be able to

conduct financial, economic and administrative activity in organizations;
maintain the registration of business operations;
prepare financial statements in accordance with ISFA;
analyse and audit the financial statements in accordance with ISA.

Bachelor of Accounting and Auditing must be competent in matters of current legislation of the state and changes that have occurred in them, government economic and social policy, professional ethics, the characteristics of accounting industries, organizations of audit and control in organizations.

The structure of the educational program

The structure of the educational program is determined by the model curriculum, curriculum and elective courses catalog.

Cycle G.D. (general disciplines) - total 31 credits, mandatory component - 31. After studying the cycle of disciplines GD. students should know the basic events of Kazakhstan history, philosophy, ecology, and other social and human sciences; to have a good command of the Kazakh, Russian, foreign languages, have computer skills , use the information obtained from the global computer network.

Cycle BD (basic disciplines) - total 66 credits, mandatory component - 20, the component of choice - 46. After studying the cycle of disciplines DB students should know the basic branches of mathematics, macroeconomics, microeconomics, marketing, management and statistics have the basic knowledge necessary for the study of professional disciplines.

Cycle PD (majors) - total 32 credits, mandatory component - 6, a component of choice - 26. After studying the cycle PD subjects students must acquire the knowledge and skills necessary for the implementation of all kinds of professional work in the field of accounting, auditing, economic analysis, financial management, and human resource management and international economic relations.

Professional practice, total 6 credits, are divided into a training, production and pre-graduation.

Educational Practice - 2 credits. The purpose of the practice - to familiarize students with the advanced techniques of accounting, as well as the acquisition of skills on the PC and software applications. Place of practice - at the place of study. Practical training - 2 credits. The aim of the practice - consolidation the students theoretical knowledge and the practical training in accounting. Place of practice - commercial, fiscal, financial organizations of the Republic of Kazakhstan. Pre-graduation practice - 2 credits. The aim of the practice - preparation and writing of the thesis (project).

Academic Calendar contains a calendar for the theoretical training, examinations, certifications, professional practices, days off (vacation and holidays).

Conversion of credits of RK into ECTS credits in the framework of the educational program :

To provide academic mobility of students and recognition of educational programs the structure of educational programs 5B050800-specialty Accounting and audit is presented in terms of Kazakh credits into the credits of ECTS. Recalculation of Kazakhstan credits into ECTS credits .

The curriculum for the 1st year.

Cycle	The name of the discipline	The number of cred.KZ	The number of cred. ECTS
1 semester
	Mandatory component	19	30
GD	The history of Kazakhstan	3	5
GD	Kazakh (Russian) language	3	5
GD	Ecology and sustainable development	2	3
GD	The basics of life safety	2	3
GD	Foundations of law	2	3
BD	Mathematics in economy	3	5
BD	Economic theory	2	3
ATE	Physical training	2	3
	Total for the1semester	19	30
2 semester
	Mandatory component	10	16
GD	Kazakh (Russian) language	3
GD	Computers	3
BD	Microeconomics	2
ATE	Physical training	2
	Component of choice	8	14
	*Educational program «Accounting in the commercial-industrial sector»*	8	14
BD	Religion study	1	2
BD	Mathematics in economy	2	4
BD	Statistics	3	5
BD	Econometrics	2	3
	*Educational program «Accounting in the agro-industrial sector»*	8	14
BD	Religion study	1	2
BD	Mathematics in economy	2	4
BD	Statistics	3	5
BD	Econometrics	2	3
	*Educational program «Accounting in budgetary organizations»*	8	14
BD	Religion study	1	2
	Mathematics in economy	2	4
BD	Statistics	3	5
BD	Econometrics	2	3
	Total for the 2 semester	18	30
	Total for the year	37	60

The curriculum for the 2 year .

Cycle	Name of the discipline	Number of cred.KZ	Number of cred. ECTS
3 semester
	Mandatory component	17	24
GD	A foreign language	3	3
GD	Philosophy	3	3
BG	Finance	3	5
BD	Management	3	5
PD	Principles of accounting	3	5
ATE	Physical training	2	3
	Component of choice	4	6
	*Educational program «Accounting in the commercial-industrial sector»*	4	6
BD	Macroeconomics	2	3
BD	Business law	2	3
	*Educational program «Accounting in the agro-industrial sector»*	4	6
BD	Macroeconomics	2	3
BD	Business law	2	3
	*Educational program «Accounting in budgetary organizations»*	4	6
BD	Macroeconomics	2	3
BD	Business law	2	3
	Total for the 3 semester	21	30
4 semester
	Mandatory component	15	18
GD	A foreign language	3	4
GD	Sociology	2	2
GD	Politics	2	2
BD	Marketing	3	4
PD	Financial accounting	3	4
ATE	Physical training	2	2
	Component of choice	6	11
	*Educational program «Accounting in the commercial-industrial sector»*	6	11
BD	Business etiquette	1	2
BD	Psychology of a competitive personality	1	2
BD	Paperwork in the Kazakh language	1	2
BD	Financial markets and intermediaries	3	5
	*Educational program «Accounting in the agro-industrial sector»*	6	11
BD	Business etiquette	1	2
BD	Psychology of a competitive personality	1	2
BD	Paperwork in the Kazakh language	1	2
BD	Financial markets and intermediaries	3	5
	*Education program «Accounting in budgetary organizations»*	6	11
BD	Business etiquette	1	2
BD	Psychology of a competitive personality	1	2
BD	Paperwork in the Kazakh language	1	2
BD	Financial markets and intermediaries	3	5
	Educational practice	2	1
	Total for the 4 semester	23	30
	Total for the year	44	60

The curriculum for the 3 year .

Cycle	Name of the discipline	Number of cred.KZ	Number of cred. ECTS
5 semester
	Component of choice	17	24
	*Educational program «Accounting in the commercial- industrial sector»*	17	24
BD	Business economics	3	4
BD	State regulation of economy	3	4
BD	Organization of the accounting process	2	2
BD	Accounting and taxation in the field of entrepreneurship	3	4
PD	Financial accounting	3	5
PD	Management accounting	3	5
	*Educational program «Accounting in the agro-industrial sector»*	17	24
BD	Enterprise economics	3	4
BD	State regulation of economy	3	4
PD	Financial accounting	3	2
PD	Management accounting	3	4
BD	Basics of animal husbandry	1	5
BD	Basics of agronomy	1	5
BD	Accounting and taxation in agro-business	3	4
	*Educational program «Accounting in budgetary organizations»*	17	24
BD	Enterprise economics	3	4
BD	State regulation of economy	3	4
PD	Financial accounting	3	2
PD	Management accounting	3	4
BD	Economics of labor markets	2	5
BD	Characteristics of accounting and budgeting in the Republic of Kazakhstan	3	5
	*General elective disciplines*	4	6
	Total for the 5 semester	21	30
6 semester
	Mandatory component	4	8
BD	Professional Kazakh (Russian) language	2	4
BD	Professionally-oriented foreign language	2	4
	Component of choice	10	17
	*Educational program «Accounting in the commercial-industrial sector»*	10	17
PD	Economic analysis	3	5
PD	Innovative accounting system in industrial-commercial sector	4	7
PD	Analysis and optimization of costs	3	5
	*Educational program «Accounting in agro-industrial sector»*	10	17
PD	Economic analysis	3	5
PD	Innovative accounting system in agro-industrial sector	4	7
PD	Analysis and optimization of costs	3	5
	*Educational program «Accounting in budgetary organizations»*	10	17
PD	Economic analysis	3	5
PD	Innovative accounting systems in budgetary organizations	4	7
PD	Financial management	3	5
	*General elective disciplines*	3	5
	Total for the 6 semester	17	30
	Total for the year	38	60

The curriculum for the 4 year.

Cycle	Name of the discipline	Number of cred.KZ	Number of cred. ECTS
7 semester
	Component of choice	12	18
	*Educational program «Accounting in the commercial-industrial sector»*	12	18
PD	Audit	3	5
BD	Inter audit	3	5
PD	Accounting in tourism and hotel business	3	4
PD	Accounting in trade	3	4
	*Educational program «Accounting in the agro-industrial sector»*	12	18
PD	Audit	3	5
BD	Ecological audit	3	5
PD	Accounting and reporting in the agro-industrial sector	3	4
PD	Accounting in agriculture	3	4
	*Educational program «Accounting in budgetary organizations»*	12	18
PD	Audit	3	5
BD	Financial control and audit	3	5
PD	Regional economy	3	4
PD	Characteristics of accounting in budgetary organizations	3	4
	*General elective disciplines*	8	12
	Total for the 7 semester	20	30
	Practical training	2	8
	Pre-graduation practice	2	8
	Final certification	3	14
	Total for the year	27	60

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