| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KEBT 3322 | Analysis of financial statements | Үшінші курс | 5 | 150 | 1 | 2 | 0 |
The discipline forms knowledge about the theoretical and practical foundations of the analysis of financial statements. In the course of studying the discipline, students master the methodology of in-depth analysis and the most common ways of analyzing all forms of accounting (financial) reporting. Master the skills of conducting an express analysis of financial statements, conducting a comprehensive economic study of the financial statements of the enterprise and making managerial decisions based on the calculations made.
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Analysis of business situations, group discussions, calculation and analytical tasks, express tests
| 1 | Knows the patterns of functioning of the modern economy at the micro level and the formation of the main economic indicators of activity; theoretical foundations of the analysis of financial statements; modern methods and techniques used in the analysis of financial statements |
| 2 | He is able to demonstrate the ability and willingness to analyze the financial condition of organizations of various forms of ownership; to form information support for managerial decision-making |
| 3 | He is proficient in the methodology and methodology of financial reporting analysis; analytical tools for analyzing financial statements to solve economic problems at the enterprise level when evaluating business and making management decisions; methods of monitoring and evaluating the activities of an organization; skills in forecasting economic results when making alternative management decisions. |
| 4 | Knows how to formulate a task economically correctly, correctly and effectively use analytical tools for analyzing financial statements; evidence-based conclusions based on the results of analytical research; identify reserves for improving efficiency and rationalization of economic activity, make informed decisions aimed at formulating an economic strategy and tactics of enterprise management (organization). |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | The content, subject and objectives of the analysis of the financial statements of an enterprise in a market economy | Ауызша және жазбаша |
| 2 | Methodology and methods of analysis of financial statements | Ауызша және жазбаша |
| 3 | Analysis of the composition and structure of the balance sheet assets according to the balance sheet data | Ауызша және жазбаша |
| 4 | Analysis of the composition and structure of the balance sheet liability | Жазбаша |
| 5 | Analysis of equity according to the statement of changes in equity | Ауызша және жазбаша |
| 6 | Analysis of income, expenses and financial results according to the financial results report | Жазбаша |
| 7 | Cash flow analysis based on cash flow statement data | Ауызша және жазбаша |
| 8 | Analysis of the information contained in the notes to the balance sheet and the statement of financial results | Жазбаша |
| 9 | Features of the analysis of consolidated and segment reporting | Ауызша және жазбаша |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
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| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Dauletkhanova Jd Analysis constitutionum nummariarum: artem. - Nur Sultanus: 2021. | |
| 2 | M. S. Orazalinova. Moderni aditus ad analysin propositionum nummariarum: curriculum lectionum. - Almaty: Universitas Turan, 2022. http://rmebrk.kz | |
| 3 | Mukhamadieva A. A., Duiskenova R. J. Officina in praeparatione sententiarum oeconomicarum. / Universitas Linguarum Exterarum et Curriculo Negotiorum. - Almaty, 2018.http://rmebrk.kz | |
| 4 | Gollapudi To m. A. et al. Financial analysis dictis. Artem. LLC ' INFRA M. Scientificum et Editum Centrum, 2022 | |
| 5 | Plaskova N. S. analysis constitutionum nummariarum secundum IFRS praeparata: Textbook / M.: Universitas artem: INFRA-M, 2018.Textus: electronic.http://znanium.com/bookread2.php?book=915887 | |
| 6 | Ilysheva N. N. analysis constitutionum nummariarum: artem. - El. ed. N. N. Ilysheva, S. I. Krylov. - Moscoviae: Oeconomicis et Mutant, 2021Textus: electronic. https://ibooks.ru/bookshelf/377530/reading |