| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KEІІ 3388 | Financial report ІІ | Үшінші курс | 5 | 150 | 1 | 2 |
As a result of the training, students acquire the skills of collecting, registering and processing information necessary for the formation of financial statements of organizations in accordance with international standards; have an idea of the role of financial accounting in the economic management system, the purpose and place of accounting in the production and economic activities of the subject; they know the organizational and legal basis of accounting, financial reporting, auditing in the Republic of Kazakhstan
lecture-discussion, situational analysis method (situational tasks), round table, testing, abstract, business games
| 1 | Able to analyze and interpret financial and accounting statements prepared in accordance with the requirements of International Financial Reporting Standards |
| 2 | Knows how to solve issues of evaluation, accounting registration and accumulation of information in financial characteristics for subsequent recognition in financial statements |
| 3 | Skills of the user of financial accounting information in the decision-making process; ideas about the relationship of financial and management accounting in the process of preparing information for users; skills of using accounting (financial) reporting concepts and standards |
| 4 | has the skills to analyze financial, accounting and other information contained in financial statements prepared in accordance with the requirements of international financial reporting standards. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Events after the reporting date. IAS 10 | Ауызша және жазбашаPracticaltest |
| 2 | Definitions of segment revenue, expenses, results, assets and liabilities. | Ауызша және жазбашаСұрақ-жауап |
| 3 | Primary reporting format | Ауызша және жазбашаСұрақ-жауап |
| 4 | Revenue. IAS 18. Revenue estimation | Ауызша және жазбашаСұрақ-жауап |
| 5 | All short-term employee benefits IAS 19 | Ауызша және жазбашаСұрақ-жауап |
| 6 | The difference between defined contribution pension plans and defined benefit pension plans | Ауызша және жазбашаСұрақ-жауап |
| 7 | Accounting for government subsidies. IAS 20. | Ауызша және жазбашаСұрақ-жауап |
| 8 | Borrowing costs | Ауызша және жазбашаСұрақ-жауап |
| 9 | Accounting and reporting on pension programs (pension plans). | Ауызша және жазбашаСұрақ-жауап |
| 10 | Financial statements prepared on the basis of current expenses. | Ауызша және жазбашаСұрақ-жауап |
| 11 | The form and content of the interim financial statements | Ауызша және жазбашаСұрақ-жауап |
| 12 | Impairment of assets. IAS 36 | Ауызша және жазбашаСұрақ-жауап |
| 13 | Accounting for revaluation and impairment of intangible assets IAS 37 | Ауызша және жазбашаСұрақ-жауапtest |
| 14 | Payments based on equity instruments. IAS 32 and IAS 39 | Ауызша және жазбашаСұрақ-жауап |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Appakova g. N. oeconomus ratio 2. artem. Almaty, 2016 | |
| 2 | Tuleshova G. K., Akimova B. J., Saparbayeva s. s. progressivus oeconomus ratio: artem. - Almaty: Oeconomica, 2017 | |
| 3 | Torshaeva sh. M., Zhumabaeva Md Financial ratione 2. Artem. Almaz Press, Almaty, 2023 | |
| 4 | Kuzhukeeva k. internationalis financial renuntiationes signa. Algumas informações. Kostanay, KRU nomine a. Baitursynov, 2022 |