| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| SSBE 42107 | Accounting in the field of trade | төртінші курс | 5 | 90 | 1 | 2 |
The discipline is aimed at the formation of theoretical knowledge on the management of industry accounting in a commercial organization and obtaining practical skills in the implementation of the accounting process of receipt, disposal of goods in wholesale, retail trade, reporting. As a result of mastering the discipline, the student is able to organize accounting at a commercial enterprise in order to obtain reliable and timely information about economic activity.
Problem solving, comparative analysis method, case study method, business games,
| 1 | Master the basics of the organization of accounting in trade organizations in accordance with IFRS, the procedure for registration of operations, document management, accounting |
| 2 | Master the design of financial reporting accounting documents in trade organizations |
| 3 | Analyzes and evaluates the accuracy, reliability and frequency of financial and tax reporting in trade organizations and economic reports |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Accounting at trade enterprises | |
| 2 | Accounting of commodity transactions in trade | |
| 3 | Calculation of sales of goods | |
| 4 | Accounting of losses of goods. Accounting of goods in storage facilities and reporting of material and responsible persons | |
| 5 | Inventory of goods and containers in warehouses | |
| 6 | Grounds and objectives of the organization of accounting for settlement operations for goods sold | |
| 7 | Accounting of settlements with suppliers of goods | |
| 8 | Accounting of fixed assets in trade organizations | |
| 9 | Accounting of intangible assets and their amortization | |
| 10 | Accounts receivable accounting | |
| 11 | Investment and securities accounting | |
| 12 | Equity accounting | |
| 13 | Cost accounting for liabilities and debts | |
| 14 | Recognition of income and expenses and accounting of financial results | |
| 15 | Characteristics, significance and composition of financial statements |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Osnovy býhgalterskogo ýcheta.Ýchebnoe posobıe. Almaty, 2019 B.B.Sýltanova | |
| 2 | Býhgalterskıı ýchet v otrasláh nepromyshlennogo sektora. Ýchebnoe posobıe. Almaty 2019. A.K.Nızamdınova | |
| 3 | Saýda salasynldaǵy býhgalterlik esep. Oqý-ádistemelik qural. Túrkistan, 2017. A.R.Qalymbetova http://library2.ayu.edu.kz | |
| 4 | Býhgalterskıı ýchet v torgovle : Ýchebno-metodıcheskoe posobıe. . - Kostanaı: KGÝ ım. A. Baıtýrsynova, 2017. - G.V.Jýsýpova http://rmebrk.kz |