| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| BEN 2294 | Basic accounting | Екінші курс | 4 | 120 | 1 | 1 |
The discipline forms students knowledge of the basics of accounting. Master the theory and practice of accounting, basic principles, methods and methods of accounting and reporting. Knowledge of the characteristics and functions of accounting, regulatory legal regulation in Kazakhstan, accounting models in economically developed countries of the modern world will allow you to prepare and analyze reports, express your thoughts and suggest ways to solve problems related to the field of accounting
Financial accounting I, II
Introduction to accounting
Group work, work in pairs, blitz questions, creative learning method, making financial decisions and analysis, problem learning method, brainstorming
| 1 | LO 1- Understands the importance of knowledge of the basics of accounting, forms the goals, objectives, principles and methods of accounting, the basis of regulatory regulation, historical aspects, basic concepts, methods of accounting formation, forms of documentation and professional skills. |
| 2 | LO 2- be able to correctly identify, evaluate, classify and systematize certain facts of economic activity in accounting accounts, determine their impact on the indicators of financial statements in accordance with economic laws and regulations, draw up accounting records in primary documents and accounting registers. |
| 3 | LO 3- can draw up documents of financial statements in various fields of accounting and audit; |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Accounting as an information system | |
| 2 | Subject and method of accounting | |
| 3 | Concepts and principles of accounting | |
| 4 | Balance sheet | |
| 5 | System of accounts and two-way recording | |
| 6 | Primary control-the basis of the Accounting Information System | |
| 7 | Value measurement and current accounting | |
| 8 | Accounting forms | |
| 9 | Fundamentals of financial statements | |
| 10 | Professional ethics of an accountant |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Buhgalterlik esep negizderi. Praktikum. Almatu, 2014. Mirzaliev B.S., Abdishukirov R.S/ | |
| 2 | Osnovu buhgalterskogo ucheta. Uchebnoe posobie. Almatu, 2019. | |
| 3 | Buhgalterlik esep negizderi. Nur-Sultan. 2020. Tashtanova N.N., Saparbaeva S.S., Japasova R.E. |