Account in agro-industrial sector

The study of the disciplines of the educational program will provide knowledge  on  acounting  biological assets , liabilities , capital, expences and income , principles  of their assessment at the enterprises of agro-industrial sector and will give an opportunity to perform the work on the integration and movement of assets , liabilities and the capital of agro-industrial formations and to determine the results of economic activities .

After the end of the study  the  subjects of the educational program, "Accounting in the agro-industrial sector ,  the  students  must:

 know  and  understand:

• accounting for assets, liabilities, equity, income and expense, the principles of assessment for the  enterprises  of agro-industrial sector , enterprises for storage and processing   raw materials .
• basics  of  the  Constitution, the  Civil Code  of  the Republic of Kazakhstan and other legislative acts of the Republic of  Kazakhstan ;
• standards  of   business ethics  and strive  for  spiritual growth;
• methods  of  state regulation  of  the  economy;
• basics  of  modern  information  technologies;
• the  organization of  accounting, auditing, and economic analysis, financial management, and human resource management and international economic relations.

Be able to:

• professionally solve practical problems of economic activity of  enterprises  of agro-industrial sector , to make the founding documents , commercial contracts , and financial  and  tax reporting  , to organize  business  meetings  and  debates;
• develop a rational system of accounting and reporting based on the selection of an effective accounting policy based on respect for the principles of the existing legislation and principles of  strengthening  the economy of the enterprise;
• carry  out  the  work  on  the  account of the presence and movement of assets, liabilities and capital of the entity and the determination of the results of its economic-financial activities;
• practically  apply  the principles  and  rules  of  the  audit of  business transactions;
• professionally  solve   practical  problems  of  economic activity of  enterprises and organizations;
• develop  constituent  documents  and  commercial contracts, organize business meetings and debates;
• process  analytically the  information to make effective  economic decisions  and to provide an estimate of the effectiveness of the functioning enterprises.

To own:

• the  regulation of accounting and financial reporting in accordance with IFRS;
• issues of  taxation and its impact on the financial and management solutions;
• Kazakhstan  law;
• methods  of analysis and evaluation of calculations.  

Catalog of the  disciplines  of the educational program .

The catalog of the  disciplines of the educational program contains a description of each discipline separately indicating the prerequisites and post requisites , the  number of credits, occupations, information about the leaders of the program. 

Basic  disciplines .

Religion studies - 1 credit.

Prerequisites: History of  Kazakhstan.

The course outline: Religion as a subject and an object of religious studies course. The  emergence  of  religion. The  structure  and content  of religion as a phenomenon. Specificity  of  the religious system of the ancient East and the Ancient World. Tengrianism  as an early form of religious consciousness. Buddhism. Christianity, its origin and essence. The sacred book of the Christians. Main trends  in Christianity. Islam . The Quran, Sunnah, Shariah. The main trends. Religious  phenomenon  in  the modern world  and Kazakhstan.

Post requisites: Sociology.

Types of classroom studies:  practical .

The program leaders: Shaimerden  GI  , Bondarenko Y.Y.

Mathematics in Economics  - 2 credits.

Prerequisites : Mathematics , economics .

The course outline: Integral calculus functions. Indefinite   and  definite  integral. Differential   equations  .  Series  . The main elements of the theory of probability and  mathematical  statistics.

Post requisites: Econometrics , Statistics .

Types of classroom studies: practical .

The program leader:  Ryschanova S

Statistics  - 3 credits.

Prerequisites : Mathematics for economists, computer science, economic theory, philosophy.

The course outline: The object and purpose of statistics. Statistical  observation. Statistical  summary  and  grouping. Absolute  and   relative  magnitude. Mean values ​​and performance variation. Sample  survey. Time  series. Indices. The  statistical  study of the relationship of socio-economic phenomena. Statistics  of population and labor force. The  system  of  national accounts, the main macroeconomic indicators. Statistics   of  living standards.

Post requisites: Economic analysis, accounting,  econometrics .

Types of  classroom  studies :  practical .

The program leaders: Hasenova AA, Kurmangaliyeva

Econometrics  - 2 credits

Prerequisites : Mathematics for economists, statistics, economic theory, micro and macroeconomics, computer science .

The course outline: The random nature of economic developments and statistical  pattern. Formation  of  the factors and their content analysis. Mathematical foundations of the regression -  correlation  analysis. Non - linear  econometric models. Multiple  regression  and  correlation. Dynamic  range .

Post requisites :  The course  of econometrics will help the students  to carry out the analysis of  real economic phenomena and processes  at a higher level .

Types of classroom studies:  practical .

The program leader:  Zhuaspayev T.A.

Macroeconomics - 2 credits .

Prerequisites: Mathematics, history of economic thought, economic theory, economic policy .

The course outline: Introduction to macroeconomics, macroeconomic gauges, macroeconomic instability, economic cycles and unemployment. inflation, national income: production, distribution and consumption, aggregate demand and aggregate supply, macroeconomic equilibrium in the goods and money markets, the model IS-LM, open economy, economic growth.

Post requisites: Finance .

Types of classroom studies : practical .

The program leader: S. Zhientaev.

Business  Law  - 2 credits .

Prerequisites: Fundamentals of law.

The course outline : The concept of business law. Types  and  forms  of business in the Republic of Kazakhstan. Individual   entrepreneurship . Business   entities . Forms  of  state  business. Features  of  the organization of economic relations in the sphere of business. State   regulation   of   business . State  support   of  entrepreneurship. Fundamentals   of  competition law. Consumer  protection .

Post  requisites  : Competition Law .

Types  of   classroom  studies : practical .

The program leaders: Aldabergenova AI, Demezhanova SM

Business etiquette - 1 credit .

The course outline: History of etiquette. Features  of business  etiquette in different countries. The  principles  of etiquette  in business relationships. Creation of  the image of a business person (clothing and appearance of  business men , business women). Etiquette  of  business communication. Business  communication, its types, functions and levels. Rules  of business etiquette. Ethics  of greetings , introductions . Business  meeting. Presentation. Ethics of a business call. Office etiquette. Etiquette  of  the leader. Etiquette  of  a  secretary. Everyday  etiquette. Souvenirs  and  gifts in business. Code  of  honor of civil workers of the Republic of Kazakhstan (the rules of ethics of civil workers).  Code  of  ethics of students. Formation  of  the corporate  image. Modern   leader  and his  role in  the  shaping  of  the corporation   image. Business   rhetoric.  Features  of   non-verbal communication. Basic precepts  of  business etiquette.

Post requisites: Philosophy, management .

Types of classroom studies: practical .

The program leader: Bayahmetova   A.A.

Psychology of a competitive personality - 1 credit .

Prerequisites : Sociology .

The course outline: Personality. Constructive   communication. Conflict. Technology  of  a  job  search. The  basics  of  self-presentation. The  development of  a  professional. Professional  strains  of a personality  and ways to prevent  them.

Post requisites: Philosophy .

Types of classroom studies : practical .

The program leader: Elchischeva  OV .

Paperwork in the Kazakh language – 1 credit .

Prerequisites  : the Kazakh language .

The course outline: Introduction. The  names  of official documents. Autobiography. Summary.  Declaration.  Order.  Chracteristics.  Receipt. Power  of Attorney. Treaty.  Labor  Agreement. Resolution.  Congratulatory  letters.  Business  letters.

Types of classroom studies: practical .

The program leader:  Kөlbayeva M.

Financial markets and intermediaries - 3 credits

Prerequisites:  The school program (11 years), economic theory, mathematics  for economists , fundamentals of the market economy, finance, microeconomics , macroeconomics .

The course outline: The infrastructure of the financial market and its main elements. Capital markets. Money  market. Currency  markets. Derivatives markets. The  global  financial market. The  activities  of  commercial banks in the financial markets . Pension  funds . Insurance  companies . Investment  companies and funds. Broker- dealer  activities  in the financial market. The   National Bank of   Kazakhstan  as  the  regulator of the financial market. Self- regulatory  organizations  . The  strategy  of  development  of  the financial  market  of  Kazakhstan.

Post requisites :  Accounting, business economics, production organization, socio-economic planning, business planning, state and local government, the foundations of a small business, the organization of foreign trade, the economic foundations of agribusiness, socio- economic planning.

Types of  classroom  studies : practical  .

The program leader: Subbotin E.I.

Enterprise Economics - 3 credits

Prerequisites : Economic statistics, principles of accounting, finance.

The course outline: Characteristics of economic development of the Republic of Kazakhstan  and  its  state  regulation. Enterprise  as  an object  of  management. The  economic  and  social efficiency. Company's  share  capital. Raw  and  energy resources. The  working  capital of  the enterprise.  Manpower .  Wages  at  the enterprise . Investment  and  innovation  policy of  the company. Costs  of production and sales. Marketing  and  production activities of  the enterprise. Ensuring  competitiveness . Revenue  and profitability. Finance  companies.

Post requisites: Accounting and taxation in the field of entrepreneurship, accounting and reporting of investment and pension funds, insurance companies, financial  accounting  .

Types of classroom studies :  practical .

The program leader: Dmitriyeva VR.

State regulation of economy - 3 credits .

Prerequisites: Economic theory, history of economic thought, macroeconomics, economic policy, the foundations of higher mathematics.

The  course  outline : The theoretical aspect of state regulation of the economy and its object. The  concept  of   SRE  methodology and  its main elements. Organizational  basis  for regulation of the economy and its international experience. General  characteristics of the transition of the economy and its laws. Economic growth: key factors and state measures for securing it. Socio-economic forecasting  and  planning.  Areas  of   scientific and technical progress and the role of  the  state in its acceleration.  State  regulation  of  the  rational  employment  and social protection. The  formation  and implementation mechanisms of the investment policy of the state. The system of government measures for the effective use of land resources. Fiscal  methods  of  economic regulation. The  basic mechanisms of monetary policy. State  regulation  of  social  and  economic development of regions. State Regulation  of  foreign trade.

Post requisites: Socio-economic planning and forecasting.

Types of  classroom  studies : practical .

The program leader:  Tastemirova J.A .

Basics of animal husbandry – 1 credit .

Prerequisites : School  courses of  zoology , botany .

The course  outline : The origin  and domestication  of  animals , individual development of  animals , productivity of  farm  animals , screening  and selection of  livestock , breeding  techniques , theoretical  foundations  of  nursing , classification  and  a  brief  description  of  feed , biological characteristics of the breed , productivity of cattle , pigs , sheep ,economic and biological characteristics of the breed , productivity of  horses , camels and poultry .

Post requisites : Economy  of  agriculture .

Types of  classroom  studies : practical .

The program leaders :Zvereva L.B. , Shaikamal G .I.

Fundamentals  of  agronomy  - 1 credit .

Prerequisites : The school  course  of  botany .

The course outline : Scientific fundamentals of agronomy , weeds and methods of dealing with them , crop rotation , methods and techniques of soil management , fertilizers , major agricultural crops : oat , wheat , barley , legumes , root crops silage , oilseeds , grasses , agricultural methods of their cultivation .

Post requisites : Economic fundamentals of agro- business .

Types of classroom studies : practical .

The program leader : Baimbayev B.Zh.                                          

Majors .

Financial accounting -3 credits .

Prerequisites  : The  fundamentals  of  accounting , financial  accounting .

The  course  outline : The following  fundamental themes are investigated in the course of the discipline :consolidated  financial  statements , joint  ventures , financial  instruments  and etc .The  aim  of  the  subject  is  to  prepare  a specialist  who  possesses  the  skills  of  collecting  , recording  , processing  the  data  ,  necessary for the financial  accounting  of  an  enterprise  in  accordance with  the  international  standards .

Post  requisites : Audit , economic analysis .

Types  of  classrooms  studies : practical .

The program leader : Ladanenko E.I.

Management accounting – 3 credits .

Prerequisites : Principles of accounting ,financial accounting .

The course outline : In the difficult conditions of economic reforms it is required the appropriate training of managers and specialists of economic units .Today the role of management accountants continues to increase. The economist-accountant provides for the formation of the industrial and economic activity, being responsible for the methodological validity of decision-making,  their timeliness, and consistency between all functional units. The ultimate goal of the training - the formation of future professionals with  theoretical knowledge and practical skills in methodology and organization of management accounting business activities, the use of accounting information for management decision- making. They must be taught to adapt the knowledge and skills to the conditions of the specific objectives of enterprises and entrepreneurship, the characteristics of each level of management .

Post requisites : Auditing, economic analysis.

Types of classroom studies : practical .

The program leader:  Zhaparov K .J.

Economic analysis - 3 credits.

Prerequisites:  Accounting principles, finance.

The course outline: The content , the object, the subject and tasks of  economic analysis. Methods, techniques and methods of economic analysis. Factor analysis. The method of financial ratios. Fundamentals of management analysis. Analysis of the marketing activities of the company. Analysis of production and sales. Analysis of the use of production resources . Analysis of the cost of production. Basics of financial analysis. Overall assessment of the financial condition of the company. Analysis of balance sheet liquidity. Analysis of financial stability. Analysis of cash flows. Analysis of the profitability of the organization.

Post requisites : The development of the course "Economic Analysis" in future will contribute to the successful development of  the  majors: financial accounting, management accounting, auditing, auditing practice.

Types of classroom studies : practical .

The program leader: Kurmangaliyeva A.K.

 Audit - 3 credits.

Prerequisites  : Fundamentals of accounting , management and financial analysis, taxation, statistics , macro and micro economics, etc.

The course outline : The essence, the purpose and types of audit. Laws and    regulations  affecting the audit in Kazakhstan. Auditing standard and  professional ethics of auditors. Errors and fraud, assess of their significance. Audit risk. Audit evidence. The system of internal control of the client. The sample in the audit. Planning the audit. Audit report: the procedure for compiling and reporting.

Post requisites  : Advanced financial accounting , financial analysis , etc.

Types of classroom studies: practical .

The leader: Vasilchuk E.V.

Accounting and reporting in the agricultural sector -3 credits .

Prerequisites : Principles of accounting , management accounting .

The course  outline : Organizational and technological characteristics of agri-industrial complex : organization of accounting . Account of  the costs of production of processing products . Calculation of the costs of products of processing industry . Organization of account of costs on the maintenance of processing machinery and mechanisms . Account of sold products and financial results .

Types of classroom studies : practical .

The program leaders : Vasilchuk E.V , Kurmangaliyeva A.K.

Accounting in agriculture -3 credits .

Prerequisites : principles of accounting , management accounting .

Characteristics of agricultural production , receipt of products , their storage , sale .Organization of account in crop production , animal husbandry .Account of productive and working cattle .Account of the main means of labor .Accounting culling of the herd of the cattle . Accounting of livestock and gain in body weight of young animals and animals for fattening at separate accounts and subaccounts .

Types of classroom studies : practical .

The program leader : Vasilchuk E.V.