| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KE 3295 | Financial accounting I | Үшінші курс | 5 | 150 | 1 | 2 |
Forms knowledge on the subject I Financial Accounting. The discipline consists of mastering fundamental topics that provide for the study of international financial reporting standards, including accounting of cash, accounts receivable, inventories, fixed assets and intangible assets, liabilities and equity, providing financial statements. Has the skills of collecting, recording and processing information necessary for the formation of the organization's financial statements in accordance with international standards
Financial accounting II
Introduction to accounting, Bacic accounting
Group work, work in pairs, blitz questions, creative learning method, making financial decisions and analysis, problem learning method, brainstorming
| 1 | LO 1 - Provides the creation of statistical reporting in financial accounting, the organization of financial statements and is able to apply an effective system for organizing accounting and reporting in international standards. |
| 2 | LO 2 - Organizes document flow in financial accounting, performs documentary and can plan the procedure for reflecting IFRS on accounting accounts for operations related to the movement of cash, inventory |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Accounting of cash and cash equivalents | Ауызша және жазбашаСұрақ-жауапtest |
| 2 | Time value of money | Ауызша және жазбашаСұрақ-жауапtest |
| 3 | Accounting for Accounts Receivable and other assets | Ауызша және жазбашаСұрақ-жауапtest |
| 4 | Inventory accounting (IFRS 2) | Ауызша және жазбашаСұрақ-жауапtest |
| 5 | Accounting of fixed assets. (IFRS 16) | Ауызша және жазбашаСұрақ-жауапtest |
| 6 | Accounting of intangible assets (38KHS) | Ауызша және жазбашаСұрақ-жауапtest |
| 7 | Impairment of assets (IFRS 36) | Ауызша және жазбашаСұрақ-жауапtest |
| 8 | Accounting of the organization's obligations | Ауызша және жазбашаСұрақ-жауапtest |
| 9 | Recognition of income, income and expenses | Ауызша және жазбашаСұрақ-жауапtest |
| 10 | Capital and reserve accounting | Ауызша және жазбашаСұрақ-жауапtest |
| 11 | Submission of Financial Statements (1 CCES) | Ауызша және жазбашаСұрақ-жауапtest |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
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