| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SE 4317 | Tax accounting | төртінші курс | 5 | 150 | 1 | 2 |
The discipline forms theoretical knowledge and practical skills of future specialists in the methodology and organization of tax accounting of income, expenses, profits. In the course of training, students independently learn to form a system of analytical registers of income, expenses, assets, business transactions for tax purposes and summarize the information accumulated in them; they have the skills to build tax accounting
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | LO 1- Knows the specifics of tax accounting policies, is able to calculate deductions and analyze financial information |
| 2 | LO 2- At enterprises, it can calculate tax accounting, corporate income tax, annual total income, etc. |
| 3 | LO 3- can conduct a systematic study of methods of mathematical analysis of fixed assets. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Tax accounting and its role in the accounting system | |
| 2 | Tax accounting policy and features of the enterprise | |
| 3 | General characteristics and role of corporate income tax | |
| 4 | Calculation of the annual total income of a legal entity | |
| 5 | Maintaining current accounting for the adjustment and formation of annual total income | |
| 6 | The procedure for calculating deductions from the total annual income of a legal entity | |
| 7 | Rules for accounting for fixed assets and calculating deductions on them | |
| 8 | Tax accounting on interest for loans received. Tax accounting of deductions for doubtful obligations and doubtful claims | |
| 9 | Tax accounting of deductions for deductions to the reserve fund | |
| 10 | Tax accounting of deductions for offsetting income of employees and expenses directed to the social sphere | |
| 11 | Tax accounting of damages | |
| 12 | Tax accounting of income of non-residents | |
| 13 | Special tax regimes | |
| 14 | Procedure for drawing up tax reports (declarations) on corporate income tax (Part 1) | |
| 15 | Procedure for drawing up tax reports (declarations) on corporate income tax (Part 2) |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Salik jane salik salu. Oku kural. Turkestan 2018. G.Azretbergenova, M.Kulbayeva, T.Abdrashitova | |
| 2 | Nalogovi menedjment. Uchebnoe posobye. Almati 2018. B.Ermekbayeva, A.Mustafina | |
| 3 | Metodika iscisleniya nalogov i drugih obyazatelnih platejei v RK. Uchebnoe posobiye 2020. J.Ermekbayeva, A.Mustafina, D. Muhiyeva |