| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| MMBE 42103 | Accounting in public institutions | Үшінші курс | 5 | 150 | 1 | 2 |
The discipline forms students theoretical knowledge and practical skills in the organization and maintenance of accounting and reporting in state institutions. In the course of studying the discipline, students acquire the skills of maintaining synthetic and analytical accounting in state organizations; reviewing the procedure for summarizing budget accounting data in reporting; studying legislative and regulatory documents regulating the activities of budget organizations in Kazakhstan
Group work, work in pairs, blitz questions, creative learning method, making financial decisions and analysis, problem learning method, brainstorming
| 1 | LO 1- Knows the general principles of Organization of accounting in state institutions in accordance with the current regulatory acts of the Republic of Kazakhstan, the primary documents and accounting registers used, the chart of accounts, the basic concepts of formation of Budget Accounting and reporting in the public administration sector. |
| 2 | LO 2- to develop a rational system for organizing accounting of transactions with budgetary and extra-budgetary funds of state institutions, make managerial decisions and analyze accounting and reporting information in order to obtain an assessment of the efficiency of functioning, apply in practice the principles and rules for conducting an audit of business transactions; |
| 3 | LO 3 - Provides Organization of Financial Accounting, Audit and Economic Analysis, Financial Management. Able to evaluate the effectiveness of work and analyze reporting information. |
| 4 | LO 4- performs economic calculations, assessment and analysis, is able to master the implementation of management and financial analysis for the purpose of making effective economic decisions. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Principles and main qualitative characteristics of the preparation of accounting and financial statements | |
| 2 | Unified accounting policy in state bodies and institutions | |
| 3 | The procedure for organizing accounting | |
| 4 | Procedure for accounting for funds and their equivalents | |
| 5 | The procedure for accounting for financial investments and financial liabilities | |
| 6 | The procedure for accounting for receivables | |
| 7 | Procedure for accounting for accounts payable | |
| 8 | The procedure for accounting for settlements with employees | |
| 9 | Inventory accounting procedure | |
| 10 | The procedure for accounting for fixed assets | |
| 11 | Procedure for accounting for investment real estate | |
| 12 | Procedure for accounting for biological assets | |
| 13 | Procedure for accounting for intangible assets | |
| 14 | Lease accounting procedure | |
| 15 | Procedure for preparing and submitting financial statements in state institutions |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Sharipov A.K. Memlekettik mekemelerdegi buhgalterlik esep. Almatu, 2014 |