Account  in the budgetary organizations 

The study subjects of this educational program will give  the  idea of ​​workflow stages of budget accounting, particularly inventory of assets and financial liabilities and will  provide the basic structure of the chart of accounts of public institutions and will show how to  use a system of knowledge about the principles of budgetary accounting and organize and implement budgetary accounting in the institutions of the public  sector .

After the end of the study subjects of the educational program, "Accounting for budgetary organizations" students must:

know and understand:

• Documents  of  all stages  of  budget  accounting, particularly the inventory of assets and liabilities, as well understand  the basic structure of the chart of accounts of financial and budgetary institutions;
• 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:

• develop financial statements, ensuring its compliance with the prescribed form and the accuracy of the information and develop guidance and other regulatory documents for accounting, monitoring and analysis of the financial activities of financial and budgetary institutions;
• 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 account of the presence and movement of assets, liabilities and capital  of  the budget organizations and the definition of the results of their productive and financial activities;
• solve professionally practical problems of economic activity of the budget  organizations;

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 calculations. 

Catalog of disciplines of the educational program .

The catalog of 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 religion 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 trend. 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 .

Prerequisite : Mathematics in 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: Khasenova AA, AK Kurmangaliyeva A.K.

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  analysis of  the correlation . Non-linear econometric models. Multiple regression and correlation. Dynamic range .

Post requisites : The discipline will help the students to conduct researches , to analyze real economic phenomena and process the necessary information  .

Types of classroom studies : practical .

The program leader:  Zhuaspaeyv 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:  Zhientaeyv S.M.

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 leader : Aldabergenova AI,  Demezhanova S.M.

Business etiquette - 1 credit .

The course outline: History of etiquette. Features of business etiquette in different countries. The principles of etiquette of  business relationships. Creation of  the image of a business person (clothing and appearance of the businessmen, 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 in 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 shaping the corporate 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 strain identity and ways to prevent it .

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. Names  of official documents.   Autobiography. Summary. Declaration. Order.  Characteristics Receipt. Power of Attorney.  Treaty.  Labour Agreement. Resolution. Congratulatory letters.  Utilities letters.

Types of classroom studies : practical .

The program leader: Kolbaeyva MM .

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, etc.

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 EI .

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 materials  and energy resources. The working capital of the enterprise. Manpower. Wages at the plant. 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 the 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 state  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 Zh.A.

The economy of the labor market  - 2 credits .

Prerequisite : Business economics, macroeconomics .

The course outline: The subject, content and objectives of the course. The concept of the labor market. The interaction of the labor market to the markets of other resources. Labor and employment  potential of  the  society. The structure and model of labor markets. The segmentation of labor markets. The mechanism of formation of the labor market. The modern theory of demand and supply of labor. Employment. Unemployment. The state's role in the formation and regulation of the labor market. Labor legislation in the Republic of Kazakhstan. Non-standard forms of employment . The state of the labor market in the Republic of Kazakhstan and the prospects for its development. The International Labour Organization. Labour migration. Social partnership and the labor market.

Post  requisites : Regional economy .

Types of classroom studies : practical .

The program leader: Nurakhmetova G.S.

Features of accounting and budgeting in the Republic of Kazakhstan  - 3 credits

Prerequisites : Economics, business economics.

The course outline: Subject, tasks, organization of accounting and financial reporting in budgetary organizations. The main objectives of this course is to examine the cost accounting in public organizations, true and accurate accounting of fixed assets, costs and revenues, cost accounting for payroll and other objects of accounting,  the specifics of accounting in public organizations. Basic requirements for the preparation of the financial statements. Balance sheet, statement of cash flows, statement of the results of financial and economic activity and the order of their composition.

Post requisites : Regional economy, especially in budgetary accounting organizations.

Types of classroom studies : practical .

The program leader: Kurmangaliyeva AK

The innovative system of accounting in public organizations - 4 credits .

Prerequisites : principles of accounting.

The course outline: The organization of the analytical, synthetic , currency and quantifying account in the tax business. Work in the reporting period in the tax business. The operation with fixed assets accounting in public organizations. Operations on intangible assets in the tax business. Operations on the  account of inventories in the tax business. Operations on the  account of funds in the tax business. Operations on the  account  of receivables  in the tax business.  Operations on the accounting for liabilities , transactions , for accounting wages and  tax affairs. Reports in the tax activities.

Post requisites : Features of the account in the budgetary organizations.

Types of classroom studies : practical .

The program leader: Kazhikova Zh.N .

Financial Management - 3 credits .

Prerequisites: Finance, financial markets and intermediaries, management .

The course outline: The goals and objectives of financial management. The basic categories and concepts of financial management. Risk and return. Corporation  risk management. Models and methods for the valuation of assets. The cost of capital. Methods of analysis of investment projects. Risk analysis of the project. Forecasting cash flow of the investment project. Optimization of the capital budget. Long-term financial planning. The cost of the  companies and value-oriented management. Cost management  of companies with the use of multipliers. The effect of operating leverage. Management of the current costs of the firm. The leverage effect. The policy of borrowing. The theory of capital structure: models of Modigliani-Miller, a compromise model. Inventory management receivables management. Management's dividend policy , management of current assets and current liabilities .

Post requisites : Risk management and insurance, strategic management .

Types of classroom studies : practical . The program leader : Uakpaeva M.M.

Financial control and audit - 3 credits .

Prerequisites: Accounting, finance.

The course outline: The essence, the subject and form of financial control. Organization of the state financial control. Regulatory and informational basis of financial control. Scientific and methodological support of the financial and economic control. Checking the statutory and accounting and financial documents. Control and audit banking operations. Operational audit of cash. Control and audit of payments and wages . Control and audit of long-term assets. Control and audit of inventory. Control and audit of accounts receivable. Operational audit of equity and liabilities. Operational audit of expenses and income. Operational audit of the financial situation. The generalization of the results of financial control and audit.

Types of classroom studies : practical .

The program leader:  Dauletbayev B.T.

Analysis of financial performance -3 credits .

Prerequisites: Mathematics in economics, macroeconomics, microeconomics, accounting and finance, computer technology.

The course outline : The content and methods of analysis of the financial activities of the enterprise. Information base. Analysis of the financial activities of the company. Analysis of the financial condition of the company . Formation of the analytical balance. Analysis of the dynamics and structure of the property of the company. Analysis of the dynamics and structure of sources of financial resources. Analysis of the financial stability and solvency of the company. Analysis of the business and the financial and economic activities .

Post requisites: The successful writing of the thesis.

Types of classroom studies : practical .

The program leader : Kuzhukeyeva K.

Majors .

Financial Accounting  - 3 credits .

Prerequisites : Principles of accounting, financial accounting .

The course outline: This course examines the fundamental themes that contribute to the development of professional thinking, such as the consolidated financial statements, an association of enterprises, financial instruments, etc. The purpose of discipline - to train the  students to collect , to record and process the  information for financial reporting organizations in accordance with international standards.

Post requisites : Auditing, economic analysis.

Types of classroom studies : practical .

The program leader: Ladanenko EI.

Management Accounting  - 3 credits .

Prerequisites : Principles of accounting, financial accounting .

The course outline:  The role of economists – accountants in modern business world .The ultimate goal of the training - the formation of future professionals with theoretical knowledge and practical skills in methodology and organization of management accounting  of business activities, the use of accounting information for management decision making.  .

Post requisites : Auditing, economic analysis.

Types of classroom studies : practical .

The program leader: Zhaparov K Zh.

Economic analysis - 3 credits

Prerequisites:  Accounting principles, finance.

The course outline: The content of the object, the subject and the 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 the  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 :  Financial accounting, management accounting, auditing, auditing practice.

Types of classroom studies : practical .

The program leader: Kurmangaliyeva AK .

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 standards and professional ethics of auditors. Errors and fraud . 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 program leader: Vasilchuk EV .

 Regional economy - 3 credits .

Prerequisites: Industrial economics, agricultural economics .

The course outline : The subject of the regional economy. The concept and typology of regions. Theoretical basis of the regional economy. Region as an object of management and control. The economic potential of the region and its evaluation. Region as an object of macroeconomic analysis. Historical and geographical characteristics of the regional economy of Kazakhstan. The necessity and nature of state regulation of regional development. The formation of regional management. Regional management. Planning and forecasting the development of regional economy. Regional programs. Special economic zones as a tool of regional policy. Economic mechanisms for the implementation of regional policy. World experience of state  regulation of regional development.

Types of classroom studies : practical .

The program leader : Kenzhetayev AZ .

Characteristics  of  the account in the budgetary organizations - 3 credits .

Prerequisites: Financial accounting , management accounting .

The course outline : Accounting in the budgetary organizations. The main characteristics , methods of execution and organization in accordance with the standard requirements and under the conditions of the market economy .

Types of classroom studies : practical .

The program leader : Ladanenko EI .