Educational program "Accounting and Audit"

Fundamentals of Accounting (ACCA F1; AB Module)

The discipline allows you to form the basics of accounting, instill skills in the technique of its organization in accordance with the current standards, principles and concepts of financial reporting, legal documents governing the accounting and reporting system in the Republic of Kazakhstan, as well as the development of skills and abilities in organizing business accounting; own the methods of formation and analysis of financial statements, operating, investment and financial activities, accounting records and forms of documenting fait accompli and auditing, classify and analyze the main theories and principles of accounting, such as: recognition of income and expenses of an enterprise (cash, accruals), comparison of income and expenses, conservatism (caution), adequate disclosure and formation of financial statements, double entry (debit-credit), balance sheet (assets = liabilities + equity).

 

1c accounting

The study of the discipline is aimed at developing knowledge about the basics of the 1C Accounting software, as well as developing the skills and abilities to use software tools, from working with primary documents to compiling various reports on accounting for assets / liabilities / capital and financial statements of the enterprise.

 

Financial Accounting 1, 2 (ACCA F3; FA Module)

The study of disciplines is aimed at developing knowledge about accounting for the assets / liabilities of an organization and preparing its financial statements, as well as developing the skills and abilities to collect, register and process information necessary to create an organization's financial statements in accordance with international standards. Also, the study of disciplines is aimed at forming in-depth knowledge of the principles / methods of preparing consolidated financial statements, accounting for a special group of assets / liabilities, as well as developing skills and abilities for recognizing / accounting for special groups of assets / liabilities and consolidating reporting in accordance with international financial reporting standards.

 

Management Accounting 1 (ACCA F2; MA Module)

The study of disciplines is aimed at the formation of knowledge about production accounting, the main task of which is to obtain accounting data on the costs incurred, as well as to develop the skills and abilities of preparing and presenting information to internal users for making management decisions aimed at achieving the goals of the organization.

 

Management Accounting 2 (ACCA F5; PM Module)

Also, the study of disciplines is aimed at developing knowledge about professional methods of costing and management accounting technologies, decision-making methods, budgeting and budgetary control, performance management indicators of companies, as well as developing skills and abilities to apply professional technologies, budgeting, break-even analysis, pricing, calculation and substantiation of alternative indicators for evaluating the activities of the company and its divisions.

 

International Financial Reporting Standards (ACCA F7; FR Module)

The study of the discipline is aimed at the formation of knowledge about the basics of international accounting and reporting, the requirements for financial statements prepared in accordance with IFRS, as well as the development of skills in using the accounting methodology and reporting the most important economic elements, such as assets, capital, liabilities , income and expenses, calculation of financial indicators for the preparation of financial statements in accordance with international standards.

 

Auditing Fundamentals and Practical Auditing (ACCA F8; AA Module)

The study of the discipline is aimed at developing knowledge about the categorical apparatus of audit, organization and methodology for conducting audits, as well as developing skills and abilities in drawing up an audit plan and program, conducting audit procedures, determining the level of significance of errors and violations, calculating audit risk and finding ways to minimize it. , drawing up an audit report.

 

Financial Management (ACCA F9; FM Module)

This discipline allows you to: apply the concepts, tools, categories, methods and models of financial management in the practice of companies of any type; describe, distinguish and define the main financial indicators, the cost and structure of capital, the risk and return of the financial portfolio using various models; interpret cash flow by type of activity: operating, financial and investment; assess financial risks, the cost of funding sources, the market value of the company; develop a long-term financial plan for the company and for the investment project; evaluate the results and effectiveness of the investment project using various criteria and methods; apply financial instruments, methods and criteria for assessing the effectiveness of financial management in the practice of the company.