| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| KSHE 42108 | Accounting for financial decisions | төртінші курс | 5 | 150 | 1 | 2 |
Accounting for financial decisions forms students with specific theoretical knowledge and practical skills in organizing accounting for entrepreneurial activity, developing, justifying and making decisions in the field of financial policy in managing the economy, as well as preparing and presenting financial information by various users for taxation. In the course of studying the discipline, students acquire the skills of preparing and presenting financial information that meets the requirements of various users (internal and external).
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | LO 1- Can keep records of financial results in compliance with the requirements of International Financial Reporting Standards; |
| 2 | LO 2- Can draw up documents related to short-term and non-current assets; |
| 3 | LO 3- Able to analyze and evaluate financial statements. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Economic content of the report of financial results | |
| 2 | Accounting of enterprise income | |
| 3 | Accounting of income from sales of products (works, services) | |
| 4 | Calculation of gross income | |
| 5 | Calculation of income from the main activity | |
| 6 | Short-term assets: cash accounting | |
| 7 | Short-term assets: accounting for funds | |
| 8 | Short-term assets: accounting for financial investments | |
| 9 | Short-term assets: accounts receivable accounting | |
| 10 | Non-current assets: calculation of fixed assets | |
| 11 | Non-current assets: accounting for intangible assets | |
| 12 | Forms of financial statements: balance sheet | |
| 13 | Forms of financial statements: statement of cash flows | |
| 14 | Forms of financial statements: income statement | |
| 15 | Forms of Financial Statements: Report on changes in the composition of the property capital, explanatory note |
| 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 | Karjilik esep – ІІ, oku kurali, Almati, Ekonomika baspasi, 2016, B.J.Akimova | |
| 3 | Shigindardi esepke aluteoryasi men adisnamasi jane onimderdin, jumistar men kizmetterdin kalkulyaciyasi. Oku-adistemelik kurali, Almati, 2015. K.Taigashinova, I.Berdimurat |