| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SHOKSBE 4398 | Accounting in small and medium-sized businesses | төртінші курс | 5 | 150 | 1 | 2 | 0 |
The study of the discipline involves the formation in future specialists of theoretical knowledge and practical skills in the organization and methodology of Accounting, its organization, implementation in small and medium-sized commercial structures, mastering the mechanism of taxation of small enterprises. In the course of studying the discipline, he will have the skills of accounting in a simplified form; tax reporting for a small and medium-sized business entity, reading and interpreting indicators of the organization's abbreviated accounting statements.
Problem solving, comparative analysis methodology, case study method, stress tests
| 1 | knows the basic provisions of accounting, the features of its conduct at small business enterprises |
| 2 | has the skills to develop a work plan for small business accounting accounts and create accounting records based on it |
| 3 | has skills in documenting business transactions |
| 4 | has the skills to reflect accounting records for expenses on accounting of sources and conclusions of inventory and financial obligations of the organization |
| 5 | He is able to apply various tax regimes in small and medium-sized enterprises; |
| 6 | has the skills to compile condensed accounting financial statements of an organization - a small and medium-sized business entity |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | The regulatory framework for the activities of small and medium-sized businesses | |
| 2 | Creation and liquidation of small and medium-sized businesses | |
| 3 | Licensing and certification of certain types of activities of small and medium-sized businesses | |
| 4 | Organization of accounting at small and medium-sized enterprises | |
| 5 | Accounting at small and medium-sized businesses | |
| 6 | The form of accounting using the accounting registers of property of small and medium-sized businesses | |
| 7 | Condensed accounting (financial) statements of small and medium-sized businesses | |
| 8 | Kazakistan mevzuat sisteminde bireysel girişimcilik | |
| 9 | Taxation of individual entrepreneurs | |
| 10 | Accounting procedure for business transactions of individual entrepreneurs |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Senatus de Imperio Reipublicae Kazakhstan datas 04 / 27 / 2022 No. 250 'de Approbatione A Conceptu progressionem parva et medium amplitudo conatibus In Reipublicae Kazakhstan 2030' | |
| 2 | Lex Reipublicae Kazakhstan datas 2007 No. 2732 'De Ratione Et Relatione Oeconomica' | |
| 3 | 'Ratio In Usu' est acta Quartaria Domus Tabulariorum Centralis. Astana | |
| 4 | Prodanova, N. A. Ratio in parvis negotiis : artem pro universitatibus / Moscuae: Yurayt Editae Domus, 2023 | |
| 5 | Inicio > el veterinario Informa https://uchet.kz/learning/ | |
| 6 | Sultanova B. B. Rationem. Studium ductor. Universitas Kazakh. Almaty, 2019 | |
| 7 | Nurmaganbetova A.Z. rationem bonorum currentium.. Studium ductor. Almaty, 2020 |