| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KB 4395 | Financial control | төртінші курс | 5 | 90 | 1 | 2 |
As a result of studying the discipline of financial control, the student learns the skills of analytical work in the field of financial control, the main approaches and methods of its implementation; modern computer technologies used in the course of financial control; methods of generalization and use of audit results; the formation of individual indicators for assessing the state of financial control of an economic entity.
Problem solving, comparative analysis method, case study method, business games,
| 1 | master the skills of analytical work of financial control, the main approaches and methods of its implementation in order to make management decisions and assess the effectiveness of the functioning of enterprises; |
| 2 | analyzes and evaluates the accuracy, reliability and frequency of financial, tax reporting and economic reporting; forms individual indicators for assessing the state of financial control of an economic entity |
| 3 | carries out financial control in the field of accounting and audit, conducts theoretical and Applied Research; |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Financial control in a market economy | |
| 2 | Formation and development of financial control | |
| 3 | Organization of the financial control system | |
| 4 | Organizational basis of financial control | |
| 5 | Rights, obligations of bodies exercising state financial control | |
| 6 | Organization and procedure of financial control | |
| 7 | The essence and content of the audit | |
| 8 | Auditing and its regulation | |
| 9 | Organization and procedure of the audit | |
| 10 | The methodology for conducting an organization audit | |
| 11 | Inspections conducted by tax authorities | |
| 12 | Inspections of a budget institution |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Qarjylyq baqylaý, revızıa jáne aýdıt D. O. Ablenov, D. D. Áblenov, D. D. Smaǵulova, A. D. Ablenova. - Almaty : Ekonomıka, 2014. Oqý quraly | |
| 2 | Qazirgi zamanǵy aýdıt. Oqýlyq. Almaty. Dáýir. 2017. Grem Kosserant jáne Neıl Rodd | |
| 3 | Aýdıt. Oqý quraly B. B. Sultanova, B. Sh. Altaev, A. Z. Arystambaeva. - Almaty -2017. | |
| 4 | Osnovy aýdıta. Ýchebnoe posobıealtaev B.Sh. ; Sýltanova B.B. - Almaty : Qazaq ýn-ti, 2016. | |
| 5 | Uıymdaǵy ishki aýdıt. Beısenbaeva , A. K. Oqý quraly. 2023 |