| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| BBE 42101 | Accounting in the bank | төртінші курс | 5 | 90 | 1 | 2 |
Formation and consolidation of students ' skills in mastering accounting techniques at the level of bank employees in the course of studying the discipline; free orientation in terms of accounting accounts of credit organizations; reflection of banking operations in accounting records. As a result of the training, the student acquires practical skills in drawing up accounting documents for various operations of a commercial bank, making accounting records for bank operations, and preparing bank accounting reports.
Problem solving, comparative analysis method, case study method, business games,
| 1 | knows the basics of accounting organization in commercial banks in accordance with IFRS |
| 2 | He has the ability to use the bank's accounting plan, the procedure for document management of banking operations, and the organization of accounting |
| 3 | Be able to draw up financial reporting documents of the bank |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Fundamentals of accounting and reporting in the bank | |
| 2 | Concepts of financial statements | |
| 3 | Chart of accounts of accounting in commercial banks | |
| 4 | Accounting of cash transactions | |
| 5 | Accounting of settlement transactions | |
| 6 | Accounting of interbank correspondent relations | |
| 7 | Deposit operations accounting | |
| 8 | Discount cash flows. | |
| 9 | Credit operations accounting | |
| 10 | Accounting of leasing operations | |
| 11 | Foreign currency transaction accounting | |
| 12 | Accounting of fixed assets and intangible assets of the bank. | |
| 13 | Calculation of wages | |
| 14 | Calculation of the bank's equity | |
| 15 | Accounting of income and expenses of the bank |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Banktegic bookkeeping yesep zhane yeseptik.Oku kuraly.Almaty, 2016, J. Oralbayeva H.Akimbayeva | |
| 2 | Banktik operatsiyalar zhane olardyn bookkeeping yesebi.Oku kuraly.Turkistan, 2014 S.Ydyris, A.Kalymbetova, M.Munasipova | |
| 3 | Banktik audit: Oku-adistemelik kural.- Almaty: 'Turan' University, 2020. http://rmebrk.kz / A.Aigalin | |
| 4 | Banks and banking operations: textbook and workshop for universities / V. V. Ivanov [et al.]; edited by B. I. Sokolov. — Moscow : Yurait Publishing House, 2022. — 189 p. — (Higher education). — ISBN 978- 5-534-00095-5. — Text : electronic // |