| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KIBE 42104 | Accounting in financial institutions | төртінші курс | 5 | 150 | 1 | 2 |
As a result of studying the discipline, students receive knowledge about regulatory and legal regulation in financial institutions and the organization of accounting and tax accounting. Develops the skills of reflecting operations in accounting, forming reporting. Masters special terms related to the process of accounting for operations, the main approaches to accounting and management accounting in financial institutions, modern methods of systematization and analysis of information in financial statements..
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | LO 1- Can keep accounting records of investment institutions |
| 2 | LO 2- Organizes accounting of holding companies, financial companies, investment banks in compliance with the requirements of International Financial Reporting Standards |
| 3 | LO 3- Can draw up documents for financial statements in insurance organizations, pension funds |
| 4 | LO 4- Performs accuracy, reliability and periodicity of accounts and financial statements and economic calculations, assessment and analysis and calculates mandatory payments to the tax and budget |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | The essence and content of investment institutions | |
| 2 | Specifics of the activities of investment institutions and the organization of accounting work in them | |
| 3 | Organization of accounting in holding companies | |
| 4 | Financial and industrial groups and features of accounting work in them | |
| 5 | Accounting in financial companies | |
| 6 | Accounting and reporting in investment banks | |
| 7 | General concept of insurance organizations and financial statements in it | |
| 8 | Features of the organization of accounting work in pension funds | |
| 9 | Features of the organization of accounting in charitable foundations | |
| 10 | Dealer organizations: accounting and reporting | |
| 11 | The essence of brokerage activities and the work of accounting in it |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Karjilik esep – 2, okulik, Almati, Ekonomika 2015, R.N.Alpakova | |
| 2 | Shigindardi esepke aluteoryasi men adisnamasi jane onimderdin, jumistar men kizmetterdin kalkulyaciyasi. Oku-adistemelik kurali, Almati, 2015. K.Taigashinova, I.Berdimurat |