| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SHKE 6307 | Consolidated financial statements | Екінші курс | 6 | 210 | 2 | 2 | 0 |
The issues of preparation and presentation of consolidated financial statements for a group of companies controlled by the parent company are considered. Consolidated financial statements are designed to meet the needs of users for information about the financial condition and performance of a group of enterprises. Users of the financial statements of the parent company are usually interested and should be informed about the financial position, financial results and changes in the financial position of the group. Based on these documents, the management of the organization can make a forecast of economic development, plan work and make strategic decisions
creative learning method, problem solving essay, problem learning method, brainstorming
| 1 | Performs accounting consolidation procedures; generates consolidated financial statements based on international standards |
| 2 | Analyzes accounting information in consolidated financial statements and presents the results of reporting and analytical work on accounting accounts |
| 3 | Calculates financial reporting indicators based on international financial reporting standards and reflects the results of work in accounting forms |
| 4 | Organizes the financial statements of the company, keeps records of the concentration of capital and financial results. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | The essence and content of the consolidated financial statements | Сұрақ-жауап |
| 2 | Information system of consolidated financial statements | Сұрақ-жауап |
| 3 | Principles of the consolidated financial statements | Ауызша және жазбаша |
| 4 | Methods of preparation of consolidated financial statements | Ауызша және жазбаша |
| 5 | Preparation of consolidated financial statements | Ауызша |
| 6 | The method of registration of income and expense accounting | Жазбаша |
| 7 | Presentation of consolidated financial statements | Ауызша және жазбаша |
| 8 | Calculation of indicators of consolidated financial statements in accordance with the IFRS standard | Ауызша және жазбаша |
| 9 | Preparation of a report on non-current assets and inventory savings of the combined and subsidiary enterprise | Сұрақ-жауап |
| 10 | Accounting of fixed assets and accounting of financial investments | Ауызша және жазбаша |
| 11 | The method of analyzing the company's equity | Ауызша және жазбаша |
| 12 | Accounting for income and expenses of combined and affiliated companies | Ауызша |
| 13 | Birleştirilmiş ve bağlı şirketlerin alacak hesaplarının ve yükümlülüklerinin muhasebeleştirilmesi | Ауызша және жазбаша |
| 14 | Audit of financial statements of combined and affiliated companies | Ауызша және жазбаша |
| 15 | Preparation of a report on non-current assets and inventory savings of the combined and subsidiary enterprise | Ауызша және жазбаша |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Financial accounting in accordance with International Financial Reporting Standards : a textbook. / Ministry of Education and science of the Republic of Kazakhstan, 2019. Keikova zh. I | |
| 2 | Financial accounting 2: textbook-Almaty. : Publishing house 'economy', 2015. - G. N. Appakova | |
| 3 | Consolidated financial statements. // I-START. 'Innovative entrepreneurship: reboot 3.0': Collection of materials of the annual scientific and practical conference of students and undergraduates, April 14, 2017. – Almaty Konovalov A.A. | |
| 4 | 'Analysis of financial statements' Knorus. Moscow.2016 Barilenko V.I. |