| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KI 6305 | Financial Accounting (Advanced) | Екінші курс | 6 | 210 | 2 | 2 | 0 |
The purpose of studying the discipline is to develop the knowledge and skills of undergraduates about the process of creating accounting information, as well as the methodological principles of building an accounting system and reporting, including the preparation of basic financial reports in accordance with IFRS. his discipline is focused on the study and study of methodological, methodological and scientific and applied issues of the formation, presentation and interpretation of statements, formulation and organization of accounting
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| 1 | He knows the techniques of using financial accounting techniques and techniques in order to generate reliable information about business activities |
| 2 | Controls the performance of commercial organizations using financial accounting and reporting information |
| 3 | Analyzes financial reporting indicators in order to improve the efficiency of economic activity of commercial organizations |
| 4 | Develops new ways to use the information obtained in making managerial decisions in professional activities |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | The essence, content and purpose of financial accounting | Ауызша |
| 2 | Distinctive features of accounting financial information and principles of financial accounting | Ауызша және жазбаша |
| 3 | Principles of accounting and presentation of financial statements in accordance with IFRS | Ауызша және жазбаша |
| 4 | Methods of generating financial accounting information | Ауызша және жазбаша |
| 5 | Accounting and the time value of money | Ауызша және жазбаша |
| 6 | Accounting for financial assets | Ауызша және жазбашаСұрақ-жауап |
| 7 | Accounting of fixed assets | Ауызша және жазбаша |
| 8 | Accounting for intangible assets | Жазбаша |
| 9 | Accounting for financial liabilities | Ауызша |
| 10 | Accounting for short-term liabilities | Сұрақ-жауап |
| 11 | Income accounting | Сұрақ-жауап |
| 12 | Methods of detecting and preventing errors in the financial accounting system | Жазбаша |
| 13 | Methodological basis for the formation of consolidated financial statements | Ауызша |
| 14 | Problems of interpretation of financial statements | Ауызша және жазбаша |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Financial accounting in accordance with International Financial Reporting Standards : a textbook. / Ministry of Education and science of the Republic of Kazakhstan, 2019. Keikova zh. I | |
| 2 | Financial accounting 2: textbook-Almaty. : Publishing house 'economy', 2015. - G. N. Appakova | |
| 3 | Consolidated financial statements. // I-START. 'Innovative entrepreneurship: reboot 3.0': Collection of materials of the annual scientific and practical conference of students and undergraduates, April 14, 2017. – Almaty Konovalov A.A. | |
| 4 | 'Analysis of financial statements' Knorus. Moscow.2016 Barilenko V.I. |