| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SE4317 | Tax accounting | төртінші курс | 5 | 150 | 1 | 2 | 0 |
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.
Problem solving, comparison analysis methodology, case study method, ex-tests, small group method
| 1 | form the main indicators of Tax Accounting, Master the skills of organizing and implementing tax accounting |
| 2 | master modern methods of calculating, analyzing, evaluating, interpreting the results obtained, substantiating conclusions, methods of processing economic data arrays in accordance with the task |
| 3 | critically analyze how organizational aspects, market factors and a number of other social, legal, ethical, economic, regulatory and political factors influence the choice and application of accounting methods in taxation. |
| 4 | able to navigate the changing conditions of taxation policy, reflect them in accounting policy |
| 5 | master the skills of independent application of legislative and regulatory legal acts in the field of tax accounting and reporting |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Tax accounting and its role in the accounting system | |
| 2 | Calculation of the annual total income of a legal entity | |
| 3 | Maintaining current accounting for the adjustment and formation of annual total income | |
| 4 | The procedure for calculating deductions from the total annual income of a legal entity | |
| 5 | Rules for accounting for fixed assets and calculating deductions on them | |
| 6 | Tax accounting on interest for loans received. Tax accounting of deductions for doubtful obligations and doubtful claims | |
| 7 | Tax accounting of deductions for deductions to the reserve fund | |
| 8 | Tax accounting of deductions for offsetting income of employees and expenses directed to the social sphere | |
| 9 | Tax accounting of damages | |
| 10 | Tax accounting of income of non-residents | |
| 11 | Features of tax accounting in the application of special tax regimes | |
| 12 | Procedure for drawing up tax reports (declarations) on corporate income tax |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Gabdullin N. I., kaliakparova g. S. tributum ratio: artem. Almaty, 2020 | |
| 2 | Abaeva G. i. fundamenta tributum ratio. Institutio et methodica manualis. Kostanay, 2017 | |
| 3 | B. J. Iekbayeva, A. K. Mustafina, D. S. Mukhiyaeva .Methodus calculandi vectigalia et alia praestationibus facienda in Republica Kazakhstan:.Studium ductor. Almaty 2020. | |
| 4 | Proskurina Vp, Denisenko m. V. declaratio universalis a fundamentis ad calculos. Almaty, 2023 | |
| 5 | V. P. Proskurina .Ratio enim actiones ex sola proprietariis applicando plerumque statutum tributum regimen immutata est. Dux practicus. Almaty, 2021 |