The account in the commercial - industrial  sector

The study  of  the  subjects of this educational program will provide knowledge on accounting for assets, liabilities, equity, income and expense, the principles of assessment in commercial and industrial enterprises, as well as professional solutions to practical questions of economic activity of commercial and industrial enterprises and to make the founding documents, commercial contracts and financial and tax reporting, to organize  business meetings and debates. 

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

know  and  understand:

• accounting for assets, liabilities, equity, income and expense, the principles of assessment for commercial and industrial enterprises.
• 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  commercial and industrial enterprises and 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

Organization  of  the  accounting process - 2 credits.

Prerequisites : Principles of accounting, financial accounting .

The course outline: Organization of the accounting department. Composition  of the  accounting records. Documentation  of  accounting settlement operations. Execution  of   documents  for  accounting  the  stock movement. Putting  the documents  in order for accounting movement of  fixed assets. The  order  of  the inventory. Procedure  for   storage  of  accounting documents. The  system of accounting   and   financial  reporting.

Post requisites: Industry  accounting .

Types  of  classroom  studies :lectures, practical classes .

The program leader: Abdulina  R .I  .

Accounting and taxation in the field of entrepreneurship - 3 credits

Prerequisites:  Principles  of  accounting, financial accounting .

The course outline: Record keeping and reporting by individual entrepreneurs. Record  keeping   and  reporting  by small and medium-sized  businesses. Legal basis  of   private  businesses  in  the  economy of  Kazakhstan. Matters  of  accounting  and  taxation in the field of entrepreneurship: the organization of accounting, financial and tax reporting. The  need  for and  the economic content of the tax control of small businesses.

Post  requisites  : Accounting  and  audit  in different fields of economy.

Types of classroom studies : practical .

The program leader: Vasilchuk E.V.

Innovative accounting system of commercial-industrial  sector  - 4 credits.

Prerequisites: Computer science, management  accounting .

The course outline: The original  adjuster. The organization of the analytical, synthetic , currency  and quantitative  records  in  production and the commercial sector. Work  in  the reporting  period  in  production  and  the commercial sector. Operation on fixed  assets  in  the production  and  the commercial  sector. Operations  on   intangible  assets  in  production  and  the commercial sector. Operations  on   account of inventory  in production and  the commercial sector. Operations  on  account of  funds  in the production  and  the commercial sector. Operations on account  receivables in  production and  the  commercial  sector. Accounting  operations  between  related  parties  in  production  and  the commercial  sector.  Operations  on  the  accounting  for  liabilities  of  enterprises  and  transactions for accounting  of  wages  in  production and  the  commercial sector. The operations  on  cost  accounting  for  production  and output  of  finished products  in  the production  and  the  commercial sector. Reports  in production  and  the  commercial sector.

Post  requisites  : Accounting in  industry

Types of classroom studies: practical.

The program leader: Kazhikova  J.N.

Analysis and optimization of costs - 3 credits.

Prerequisites: Finance, business economics.

The  course  outline : General concept of cost optimization. Classification  of  costs. The organization  of  production  costs  accounting. Accounting  methods  of production costs and the calculation of the cost of production. Budgeting  and preparation of the core budget. Monitoring  and  evaluation  of  performance. Management  decisions . The  functions   and  features  of  managerial  accounting in  modern  conditions . Assessment   of   costs.  Budget  planning ,  monitoring  and measurement of functioning. An analysis of the decision

Post   requisites  : Analysis of financial performance .

Types  of  classroom  studies : practical .

The program leader: Zhaparov  K .J .

Internal audit -2 credits .

Prerequisites : Management accounting .

The  course  outline : The role of internal audit in the financial-production activities of an enterprise . The organization of the work of internal audit and control  service . The system of internal audit and control as the basis of  the enterprise  functioning . Internal audit and control  of  business processes in companies . Checking  operations on the products realization ( works  , services) Checking  operations with material goods .Checking operations on the formation of the cost .Checking operations with fixed assets and tangible assets .Check payment and credit transactions .Evaluation of the effectiveness of internal audit and control .

Post   requisites : Complex analysis of financial activities .

Type  of  classroom  studies : practical.

The  program  leader : Vasilchuk .E.V.

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 in the tourist and hotel industry -3 credits .

Prerequisites : Accounting principles .

The course outline :Tourism as a specific form of international trade of services. Economics of a tourist agency . Economic aspects  of choices of accounting policies by tourism organizations . Cost accounting forming costs of tourism product  in tourism business .Accounting of a tourism product .Accounting of tourism agency activities . Accounting mediation . Accounting of currency transactions . Accounting  finance in tourism organizations . Basis for the formation of hotel services Specific features of account of the hotel enterprises . Accounting of sale of services by hotel enterprises and formation of a financial result Financial statements

Types of classroom studies : practical

The program leader :Zhusupova G.B

Accounting in trade-3 credits

Prerequisites :Financial accounting , management accounting

The course outline :The basic principles and tasks of the organization of accounting at  (trade ) commercial enterprises . Account  of  movement  of  goods  in  wholesale  trade . Account of movement of goods in retail shops . Registration and documentation of stock . Account of financial results in trade .

Types of classroom studies : practical .

The program leader : Zhusupova G.B.