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Be careful of water!

With the onset of summer and hot weather, many residents prefer to spend their free time on the reservoirs, rivers and lakes of our country. Bathing in water and warming up in the sun keep you awake and improve your efficiency. However, not all holidaymakers think about observing the safety rules when...
Live broadcast with a student of KEUK Kosaeva Laura

Live broadcast with a student of KEUK Kosaeva Laura

On June 9, 2020, from 15:00h, a live broadcast was made on instagram on the page of the resource center @resourcecenterkeuk with a student of the specialty "Social work" Laura Kosayeva @rummynose. Laura told why she chose KEUK , shared the differences between University and school education, the experience...
Live with the student are invited KEUK by Ekaterina Yurkiv

Live with the student are invited KEUK by Ekaterina Yurkiv

On June 3, 2020, from 15:00h, a live broadcast was made on instagram on the page of the resource center @resourcecenterkeuk with a student of the specialty "Management" Ekaterina Yurkiv @katrinarina_10. Ekaterina informed about the opportunities that the University provides to its students, shared the...
PRESS RELEASE

PRESS RELEASE

International scientific and practical online forum dedicated to25th anniversary of the Constitution of the Republic of Kazakhstan, held by the Constitutional Council of the Republic of Kazakhstan andKaraganda economic University of KazpotrebsoyuzMay 29, 2020 In accordance with the National plan on...
IX International Competition

IX International Competition "Business Ideas 2020".

Perm Institute (branch) of FSBEI HE “G.V. Plekhanov Russian University of Economics” together with the Karaganda Economic University of Kazpotrebsoyuz held the IX International Competition “Business Ideas 2020”.The competition was held in 2 stages:Stage 1 - selection of bidders from 04/15/2020 to 05/12/2020...
Had opened new innovative doctoral program 8D04110 Finance

Had opened new innovative doctoral program 8D04110 Finance

Under the current license № KZ10LAA00007296, application number 010 dated April 2, 2019, the doctoral study program “Finance” was opened at the Karaganda Economic University of Kazpotrebsoyuz, registration number № 8D04100101 of the Register of Educational Programs of Higher and Postgraduate Education...

  • Speciality Code:

    6M050800

    Speciality Name:

    Accounting and audit (profile direction)

    Faculty:

    Faculty of Economics and Management

  • Contingent of master students on educational program for 01.10.2016
    3
    Master students, studying on the basis of the state educational order
    0
    Master students, studying on a paid basis
    3

The content of educational master program on specialty 6M050800 "Accounting and audit" involves the study of subjects such as "Internal standards of audit", "Financial Accounting (Advanced)", "International Financial Reporting Standards", "Advanced Management Accounting", "Internal standards of audit» "Financial mathematics" and others. The development of this program allows the registration of economic operations at the enterprises of various organizational and legal forms and industries, to acquire the skills of drawing up financial reporting and the ability to analyze it, to master modern methods and means of information processing, a variety of programs for accounting and auditing, use the International standards of financial reporting and the International Standards on Auditing in practical situations.
Graduates of the Master's program for educational program 6M050800 - "Accounting and audit" as objects of professional activity can choose:
At the profile training: organizations, firms, corporations, regardless of the type of activity, size or form of ownership, various financial structures, government bodies, foreign economic activity units;
Graduate is awarded an academic degree:
- in the profile direction - Master of Economics and Business, specialty "Accounting and Audit"
Training term:
in the profile direction - 1 year
Form of education – internal.


Degree of the Study Program: Master of Economics and Business in the pecialty 6M050800 “Accounting and Audit”
Degree and Duration of Study Unitary Degree (69 ECTS Points/ 28 Kazakhstan credits)
Institute of Higher Learning Karaganda Economic University of Kazpotrebsoyuz
Accreditation Austrian Agency for Quality Assurance (AQA)
Period of Validity This program has been confirmed by the University for the period of two years for Master students receiving their academic degree since 2016.
Level Qualification Frameworks for European Higher Education Area – 2 Cycle;
European Qualification Frameworks – 7 Level;
National Frameworks of Qualification: Level 7
  • A) Purpose
    • The purpose of this Master study program is the training of highly skilled personnel who possess a deep and specialized knowledge in the area of accounting and financial reporting, audit, methods of experimental research activities and analysis of business activities of firms. This study program also aims to provide academic training to those individuals who will be able to implement above-mentioned skills and competencies in their research-oriented and pedagogical activities.
      Successful graduates must:
      - Demonstrate developing competencies and understating, received at the level of higher education, which form a basis or serve as a possibility for original development or implementation of ideas especially in the context of research work;
      - Implement their skills, understanding and problem-solving abilities in new or unfamiliar situations in the context and frameworks of broader (or interdisciplinary) areas of study related to the field of accounting and audit;
      - Integrate their skills, cope with difficulties and be able to deliver professional judgements on the basis of incomplete or limited information with due regard to ethical and social responsibility for implementing of the above listed judgements and skills;
      - Communicate findings of their work in a clear and concise manner;
      - Continue their education independently.
  • B) Characteristics
    • 1.Discipline/ Area of Study
    • Main Disciplines:Management, Psichology, Advanced Financial Accounting, Advanced Managerial Accounting, Theory and Methodology of Audit, Evaluation of Firm’s Property
    • 2.General Information/ Specialization
    • The study program 6M050800 “Accounting and Audit” of profile areas of concentration aims to train highly skilled Masters and is based on the competencies in various economic areas and a substantial experience in the field of Accounting and Audit.
      Disciplines of the study program aim to form the following skills and abilities among the Master students:
      -solving problems of methodological nature that are related to accounting and audit and require a development of new approaches to the use of various methods of accounting;
      -skills and abilities to carry out research activities in the field of accounting and audit;
      -perform corrections in the activities of the accounting department or the firm as a whole;
      -establish in a scientific manner the goal and the choice of methods of accounting policies of the firm.
      A graduate of the study program 6M050800 “Accounting and audit” is an accountant – analyst.
      Specialization: Accounting and Internal Audit in the Real Estate Sector of Economics.
    • 3.Concentration
    • Master students of the given program of study are able to carry out their work activities in the area of management, entrepreneurship, commerce at organizations of various forms of ownership and various fields of specialization.
    • 4.Special Aspects
    • The object of the professional activities of accountants is the business activities of organizations of various economic sectors with a regard to the special aspects of the industry: state owned companies (Ministries and Departments, Tax Committee, Agency of Statistics of the Republic of Kazakhstan); research organizations, other organizations regardless of their organizational and legal forms.
  • C) Assistance with Employment and Further Education
    • 1.Job Placement
    • The study program 6M050800 “Accounting and Audit” is revised periodically with respect to the needs of the Master students, employers and society. The department of accounting and audit established working contacts with an array of employers on the mutually profitable basis. Thus, employers offer vacant job placements for the Master students and enhance the contents of the study program. The department watches closely the career paths their graduates opt to follow. Master students aim to study for the rest of their lives and strive for independent learning.
    • 2.Further Education
  • D) Style of Teaching
    • 1.Approaches to Learning and Education
    • 6 levels of “learning” are used: knowledge, understanding, exploitation, analysis, synthesis and evaluation.
    • 2.Methods of Evaluation
    • Two forms of grading/ evaluation are used such as intermediate and final. The Intermediate form of evaluation gives a feedback to Master students and instructors regarding what needs to be changed in the learning process. This form of grading is used on a continuous basis throughout the entire semester and at the end of it. The final grade gives a final estimate of the academic performance of the Master students at the end of the module or the study program and it is summed in a numeral and letter equivalent.
      Throughout the entire period of the study program, teaching staff uses the following methods of instruction: independent work of Master students, testing, essay writing, solving case studies, preparations of projects and presentations, practice work. They also employ indirect teaching methods such as questionnaire, surveys of Master students, graduates, employers, analysis of syllabuses and contents of the educational program.
  • E) Program Competencies
    • Key competencies
    • The study program conforms fully to the requirements of the State compulsory standard of graduate education “Master studies” for ensuring the quality of study programs at the second level of the cycle. This includes key competencies (also known as skills) of the future graduates of the second cycle. Below listed competencies present general and the most distinctive competencies of the study program. The graduates must:
      1. Know the methodology of the scientific knowledge, principles and the organization structure of еxperimental-research work.
      2. Be able to employ and integrate acquired skills in solving research problems and performing analytical work in new and unfamiliar situations and atypical settings.
      3. Be fluent in one of the foreign languages at a professional level.
      4. Be competent in the methodology area of scientific explorations, еxperimental-research activities in professional field.
      Special (professional) competencies
    • The graduates of the study program must:
      1. Be able to manage the work of accountants in the accounting department and take responsibility for the results of the entire personnel of the accounting or financial department.
      2. Be able to define the working strategy of the accounting department of the firm.
      3. Be able to define the strategy, manage processes and innovation activities, make decisions and take responsibility at the level of large-scale companies.
      4. Be able to understand the methodological foundations of the professional work, create new knowledges of the applied character and find resources for new information needed for the development of the country.
  • F) A complete list of study results for this training program
    • In the context of experimental and research operation and a work practice of the undergraduate, a training in the large companies graduates can show ability to the following:
      1. Demonstrate knowledge and understanding obtained at the bachelor's level, which are the basis for the original or the possibility of development and application of ideas in the context of scientific research in the field of accounting and auditing.
      2. Apply the knowledge, understanding and ability to solve accounting problems in new or unfamiliar situations in interdisciplinary areas related to accounting and auditing.
      3. Can integrate knowledge in the field of accounting and auditing, to deal with complex issues and make professional judgments based on incomplete or limited information, taking into account ethical and social responsibility for the application of these judgments and knowledge.
      4.Work out models of complex management decisions and integrate them into the activities of a real company.
      5. The development of a variety of programming languages and software tools as a means to create complex models of decision-making.
      6. Preparation of a professional written and oral reports on complex accounting issues and their solution
      7. Are able to clearly communicate their conclusions and the knowledge and support of specialists and non-specialists.
      8. Are able to continue learning on their own.
  • Disciplines
    • Financial accounting (advanced)

      Discipline "Financial accounting (advanced) gives an idea of the evolution of corporate governance models and their impact on accounting reporting, the formation of accounting reporting as a tool for corporate governance and studies accounting. Methodological and methodological features of the formation of corporate accounting reports. Analysis of the usefulness of accounting information when making decisions by investors. Ipsolzhenie kretiivnyh methods of accounting in the preparation of corporate reporting. This course examines new approaches to the formation of corporate accounting reports, the concept of value reporting, based on a balanced system of indicators.
      As a result of the study of the discipline "Financial Accounting (Advanced), a Master's student must have the following competencies:
      Knowledge of the principles of organizing and maintaining consolidated accounting and reporting;
      Ability to report financial assets and liabilities;
      The skills to account for the effects of hyperinflation, certain transactions related to employees' remuneration, and payments on the basis of equity instruments.
      Prerequisites for this course: "Financial Accounting 2".
      Post-requisites for this course: Graduation work
      Full name of the lecturer: Candidate of Economic Sciences, Associate Professor Popova L.A.

    • Psychology

      The field of higher education is one of the most responsible
      Professional training in the chain of organized Institutes of the educational system. The content of education as the most important Economic and social progress should be directed towards Creation of conditions for self-realization of the person. In this regard, the unified goal of the educational system at all its levels and stages is the creation of conditions for Comprehensive development of the individual.
      Educational landmarks that have received international recognition,
      Suggest the projection of the learning process on the personality of the trainee, to its Requests and needs, providing opportunities for its self-disclosure,
      Development of intellectual functions and abilities.
      In the conditions of formation in the Republic of Kazakhstan of a new system of education, oriented towards entering the world educational Space, there are significant changes in theory and practice Psychological science. The updating of the training is carried out in the context of Leading educational trends, including an active The mastering by man of the methods of cognitive activity. Therefore, an important The use of the possibilities of modern psychology in improving the effectiveness of educational structures, the scientific justification and
      Practical implementation of innovations. The course "Psychology" is intended for undergraduates of all specialties and Aimed at developing their professional reflection in the field of psychology Training and education, the effectiveness of which depends on Scientific approach, psychological competence and skillful use of psychological resources. Thus, the need for the development of a psychological-
      Pedagogical competence of specialists in the new conditions of public
      Development determines the relevance of this course in the higher
      Vocational education.
      The purpose of the course "Psychology" is to teach the undergraduates the basics of higher school psychology, to expand their professional capabilities in terms of applying psychological knowledge in the field of pedagogical activity.
      The tasks of studying the discipline:
      To reveal the psychological and pedagogical essence of the educational process in higher education;
      Give master students a holistic view of the most significant theoretical concepts, empirical research and basic applications of general, social, age and pedagogical psychology in relation to the course "Psychology";
      To consider the basic tendencies of development of the higher school at the present stage;
      To develop psychological and pedagogical thinking of undergraduates.
      It means:
      A) accept the idea of the uniqueness and uniqueness of each person, his mental make-up. Do not allow purely prescription actions;
      B) develop an attitude towards the person as the supreme value. This excludes the manipulation of the student to achieve other goals;
      C) to form an idea of the active, creative character of the human psyche. This will help to recognize that direct intervention in the psyche to change it is unacceptable. All skills, skills, knowledge, personality traits, interests and values are formed or changed in activity. Any external, direct interference in the psyche, bypassing its own activity, can be disastrous;
      D) understand that the relationship of man with other people is the main driving force, the source of new formations of the individual psyche.
      As a result of studying the course "Psychology" undergraduates should master the following basic competencies (knowledge, skills, skills):
      Know:
      The socio-psychological nature of pedagogical activity;
      The properties of mental processes included in cognitive activity;
      Content and specificity of psychological and pedagogical influence;
      Individual features of objects of influence.
      Be able to:
      Effectively apply modern methods and methods of teaching in higher education;
      Use the necessary psychological and methodological resources for the preparation and conduct of classes (lectures, seminars, SRMP and examinations);
      Apply adequate psychodiagnostic methods of studying the personality of the student and the student group;
      Acquire practical skills:
      Management of the learning process on various aspects of communication in the field of professional activity;
      Professional reflection;
      Possession of the main methods of psychological influence;
      Professional communication.
      The meaning of the course "Psychology" is determined by its leading role in
      Formation and disclosure of the creative potential of professional-
      Oriented personality. A graduate of a master's degree will have an opportunity
      Carry out the following types of professional activities:
      Educational, research, diagnostic and correctional;
      Expert and advisory; Cultural and educational.
      The study of the course "Psychology" is based on the knowledge gained
      Master students in mastering the previous academic disciplines: "Philosophy", "Age Psychology", "Social Psychology", "Pedagogical psychology", etc.
      The psychology psychology school is interconnected with "General psychology", "Pedagogy of higher education" and other psychological disciplines.
      Full name of the lecturer: candidate of pedagogical sciences, associate professor Kenzhebaeva S.K.

    • MANAGEMENT

      The inclusion of Kazakhstan in the global economy and the global market, the emerging new international division of labor, the forthcoming modernization of the national economy require the ability to effectively develop and use the existing competitive advantage of the country - natural capital. The solution of the problems facing the country in this sphere largely depends on the professional body of managers with university education for managing complex systems of various levels and in various spheres of the country's economy.
      The discipline "Management" considers the methodology, principles and methods of effective management of a modern organization that operates in a complex volatile environment. Studying the discipline "Management" will help develop the masters of scientific thinking, management skills, the ability to make managerial decisions in the field of practical activities.
      In this program, the theoretical and methodological foundations of management, the goals and functions of management are logically considered; Methods, content. Management is viewed as a management adequate to managing the subject in a market economy and representing a system of economic relations of an entrepreneurial nature responsive to market conditions and competitive conditions. Masters for studying this discipline should know the content of the disciplines: "Economic theory", "Microeconomics", "Macroeconomics", "Statistics", "Mathematical methods in economics" "Marketing", "World economy and international economic relations."
      Full name of the lecturer: Candidate of Economic Sciences, Associate Professor Abdikarimova AT

    • FOREIGN LANGUAGE

      At the present stage of development of the Republic of Kazakhstan,
      Education is an important reserve in the implementation of socio-
      Economic transformations in the country, the main instrument of successful
      Social activities in multicultural and multilingual
      Society, a factor of cultural and intellectual development and upbringing
      Personality, possessing planetary thinking.
      At the present time, a social order for graduates Universities with a profound knowledge of foreign languages, in connection with which The role of a foreign language in the training of specialists is significantly increased New formation. The discipline "Foreign Language" occupies a special place among Other courses in the system of training masters - specialists of the second stage Higher education, since it is impossible to overestimate the importance of foreign Languages in access to global academic knowledge, necessary Young sovereign Kazakhstan.
      Teaching foreign languages in a master's degree in a non-linguistic institution, as Profile, and research direction should be Aimed at mastering the future masters of the language for professional and Academic goals at an advanced level, which will allow to operate freely Scientific-conceptual apparatus of the specialty, to expand the scientific-Information base, master the skills of interpreting the scientific Information, argumentation, persuasion, scientific controversy, academic
      Letters.
      The peculiarity of teaching a foreign language in a magistracy is
      In the study of relevant general scientific and specialized literature, the use of
      Innovative methods and technologies, and the attraction of modern means
      (Internet resources).
      The main goal of teaching a foreign language in a master's program is to
      Systemic deepening of communicative competence within the framework of international standards of foreign language education on the basis of further development of skills and Skills of active language proficiency in the professional activities of the future Master's degree. Specific teaching objectives of the teaching correspond to this goal Disciplines "Foreign Language":
      - Improvement of oral communication skills in a foreign language in monologic and dialogical forms on the basis of skills development
      - arguments and controversies within the framework of general scientific and scientific-professional Problems;
      - further development of reading skills of foreign literature on
      Relevant specialty and articles of socio-political
      Orientation with subsequent processing and interpretation of the extracted
      Information;
      - training in the written explication of scientific information on
      A foreign language in the generally accepted basic forms;
      - the study of the linguistic characteristics of the genres of business speech,
      Official-business and scientific functional styles on the profile
      Training of a specialist;
      - improving the skills of translating texts from a foreign language into
      The language of instruction and the language of instruction in a foreign language on the basis of authentic texts of general scientific and professional orientation;
      - further improvement of listening skills on the material
      Professionally-oriented content.
      The foreign language course in the Master's program meets the requirements
      Continuity and is one of the links of the three-tiered
      Education. This typical program is aimed at continuing the study of a foreign language, improving the database created on the previous
      Stage, and is thus closely related to the discipline "Foreign Language" in
      Baccalaureate. In addition, the teaching of a foreign language is based on
      Linguistic knowledge of students, they received in practical courses on
      Kazakh language, Russian language, as well as knowledge and skills of undergraduates specialties.
      Since in the course of studying the discipline "Foreign Language" students
      Work with special literature related to the scientific project, Accordingly, they actively use the knowledge obtained in Process of studying a foreign language, for presentation in their course and Master's theses. In addition, undergraduates can draw their knowledge Foreign language, acquired skills and abilities in any related
      Discipline, studied in parallel. Thus, after completing the course "Foreign Language" Master student should know:
      - Functional-stylistic characteristics of scientific presentation
      Material in the foreign language being studied, General scientific terminology and terminological sublanguage Corresponding specialty in a foreign language, -basis of business correspondence in the framework of international cooperation;
      Be able to:
      - freely read, translate the original literature on the chosen specialty with the subsequent analysis, interpretation and evaluation of the extracted information,
      - Explain in writing (abstract, abstract, summary) scientific information,
      - participate in professional discussions, scientific debates, discussions, discussions at the round table, give presentations on scientific research (at seminars, conferences, symposia, forums), listen to and understand public speeches with direct and indirect communication (lectures, reports , TV and Internet programs);
      Have skills:
      - oral communication on the specialty in the forms of monologue, dialogue / polylogue (report, communication, discussion, debate, debate, round-table discussions), preparation of written information materials on the specialty (scientific report, communication, abstracts, poster report, Abstract, abstract);
      - work with lexicographic sources in a foreign language (traditional and on-line);
      - the use of modern approaches to the study of a foreign language (national buildings of foreign languages).
      According to the curriculum, practical classes in a foreign language are assigned not only to classroom lectures, but also to independent types of master's work (SRMP). In this connection, it is proposed to make reading and translating texts of a general scientific and professional nature for the SRMP, that is, the so-called "academic reading" with the appropriate oral and written presentation of the material, and at a subsequent monitoring stage this type of work is the basis Abstract and / or presentation of the individual design work of the undergraduate. This program consists of recommended for the type of program recommended parts: Introduction, the Basic part, the tasks for the independent work of the undergraduate, the topics of the independent work of the undergraduate, the Requirements for the control of knowledge and forms of control, the List of recommended literature.
      Full name of the lecturer: Candidate of Philology, professor Aubakirova G.T., candidate of pedagogical sciences, associate professor Yertysbaeva G.N.

  • Course of choice 1 Financial Mathematics
    • Prerequisites: Mathematics in Economics, Finance.
      Postrequest: Advanced financial accounting, Financial management (advanced course), writing a master's thesis.
      Purpose: to get acquainted with the main directions of quantitative financial analysis, using a mathematical apparatus.
      Brief description of the course: Logic of financial transactions. Simple interest. Simple interest rate. Discounting on simple interest. Compound interest. Discounting on compound interest. Complex continuous interest. Streams. Types of flows. Constant annuities. Variables and continuous annuities. Types of securities. Yield of bonds. The profitability of the action and operations with them. Financial risks. Yield and risk of the securities portfolio. Optimization of the structure of the securities portfolio.
      The expected results: Formation of strong theoretical knowledge and practical skills in the use of financial calculations to solve professional and applied problems, the ability to critically analyze and evaluate new ideas in the modern economy, applying the necessary mathematical apparatus for the development of individual directions and methods of self-improvement and self-education.
  • Course of choice 2 Company standards of audit
    • Prerequisites: Theory and methodology of the financial accounting
      Postrequest: research practice, master's thesis.
      Purpose: To study intra-corporate standards of audit.
      Brief description of the course: Development of intra-corporate standards of audit. Conceptual basis of intra-corporate standards of audit. The purpose and the general principles regulating intra-corporate audit. Conditions of agreements on audit. Quality control of auditor operation. Documentation. Reviewing of laws and regulations in case of intra-corporate audit. Fraud and errors. Planning. Auditor proof. Auditor outputs and submission of the report.
      The expected results: To be competent of practical use of intra-corporate standards of audit.
  • Course of choice 3 Advanced Management Accounting
    • Prerequisites: Economics, Business Economics, Business Law, Financial Statements, Management Accounting 2 1.
      Postrequest: Master's dissertation
      Purpose: To strengthen the competitiveness of business innovation, strategic management and logistics management in accordance with the best possible method of decision-making.
      Brief description of the course: Advanced management accounting, organizational and social aspects. The theory of activation under conditions of uncertainty. Funds for the efficient management decision-making about the formation of expenses and the cost information. The theory and the time limit factor, the quality of the product (works, services). Innovative service cost accounting. Protection of the Republic of Kazakhstan täbïğattı cost accounting. Strategic methodology of the report. Creative (new) methods for the calculation of the cost. Budgeting. Strategy, a balanced system of indicators to assess and gain strategic analysis.
      The expected results:
      - the cost for management decision-making knowledge of the general principles and methods of assessment;
      - resources in order to reduce the costs associated with the acquisition of the development of methodology for calculating the optimum size of the order;
      - functional calculation (ABC-method) using the principles of calculation of the cost of the product;
      - Learn the technique of creating budgets; estimate the operational performance monitoring and evaluation;
      Strategic management accounting and blanstalğan get an idea of the order of account statements; investment decisions and the evaluation and analysis of the financial performance of the company;
      - Preparation of information for management decision-making skills.
  • Course of choice 4 International Financial Reporting Standards
    • Prerequisites: Financial accounting 1; Financial accounting 2; Financial management; Theory and methodology of accounting.
      Postrequest: Research practice, master's thesis.
      Purpose: Acquisition by masters of skills in the formation of financial reporting in accordance with international standards.
      Brief description of the course: International standardization of accounting and financial reporting. Organizational basis for the development of IFRS, the Concept for the preparation and presentation of financial statements, the composition and structure of financial reporting in accordance with international standards, IFRS in the field of asset accounting, IFRS in the field of accounting obligations, IFRS in the field of accounting for income and expenses, the financial statements of the organization in cases of changes in activities , Disclosures of additional reporting information.
      The expected results:
      - describe the objectives of the fundamental topics that provide for the study of international financial reporting standards;
      - study the organizational basis for the development of IFRS;
      - to study the concepts of preparing and presenting financial statements, to study IFRS for the accounting of assets, liabilities, income and expenses;
      - to increase the skills of independent work for possession of deep, scientific, advanced knowledge and development of personal growth in professional activity;
      - to build arguments and evidence when writing a dissertation, preparing professional judgment, be able to carry out information retrieval activities in the specialty.
  • Course of choice 5 Estimation of property of enterprises
    • Prerequisites: Theory and methodology of accounting
      Postrequest: research practice, master's thesis.
      Purpose: o form a master's system of knowledge about assessing the property of enterprises, to reveal approaches and methods for assessing the basic assets of enterprises.
      Brief description of the course: Information base of the assessment. Information base, depending on the type of object evaluation. Classification of information. Fundamentals of the valuation of machinery, equipment and vehicles of the organization. Classification of machinery and equipment for valuation purposes. Fundamentals of the value of intangible assets of the organization. The concept of intangible assets, the purpose and organization of their evaluation. Features of the assessment of certain types of intangible assets. Estimates of the value of real estate of enterprises. Classification of real estate. Buildings, structures and land sites as objects of assessment: the concept, evaluation objectives, approaches and methods for evaluation. Analysis of the best use of the Encumbrance in the evaluation of objects. Basis for assessing the value of the organization's financial assets. Types of securities in financial markets. Basics of valuation of shares, bonds. Features of application of the financial analysis at an estimation of separate kinds of financial assets of the enterprise. Basis for assessing the value of stocks and receivables of organizations. The concept and types of receivables. Overdue and uncollectible to recover DZ. Kinds of stocks of the organization. Approaches and methods for the assessment of remote sensing. Estimation of the liquidation value of property of enterprises. Objectives, functions and tasks of assessing the property of an enterprise by the method of liquidation value. The technology of calculating the orderly liquidation value of an enterprise
      The expected results:
      - know the organizational basis for assessing the property of the enterprise; Standards of assessment and be able to apply them in practical situations; Have a clear understanding of the specifics of business as an object of classification evaluation;
      - be able to apply theoretical knowledge in practice: determine the value of the enterprise entirely or in parts; To evaluate the property of the enterprise and the share of this property attributable to the acquired stake; Determine the value of securities; Choose an effective method of assessment, based on compliance with existing legislation and the principles of evaluation; Perform work to assess the assets and liabilities of the organization and determine the value of the objects of valuation;
      - to develop the ability to collect and interpret the necessary information in order to build and substantiate its judgment on all issues of appraisal activity, to be guided by the principles and rules of evaluation;
      - be able to work effectively in a team, organize the formation of information in such a way that it would be understandable and demonstrative to all users of it;
      - be able to independently study foreign and domestic literature in the field of valuation and property management.
  • Теория и методология управленческого учета 3 кредита/5 ECTS
    • Пререквизиты: Перспективные вопросы финансового учета и отчетности
    • Постреквизиты: Производственная практика, магистерский проект
    • Цель: Приобретение магистрантами навыков составления калькуляций и смет и другой информации для целей управления .
    • Краткое описание курса: Составление калькуляций и смет. Виды калькуляций:
      • по центрам ответственности для контроля над соблюдением технологических процессов в целом и по отдельным структурным подразделения, в которых они происходят;
      • по наименованиям изделий для контроля над исчислением полных издержек и цен на конкретные изделия;
      • по видам продукции для контроля за использованием инвестиций и частичными издержками.
    • Подготовка различной информации пользователям:
      • Спрос на выпускаемую продукцию (анализ рынка продаж);
      • Возможности сбыта продукции при определённых условиях и требованиях;
      • Надёжность материально-технического обеспечения производства этой продукции;
      • Информация о ходе основного производства;
      • Информация о технической подготовке производства;
      • Затраты на производство и эффективность выпуска определённых изделий и другое.
    • Ожидаемые результаты:
      • изучить порядок составления калькуляций и смет для целей управления;
      • уметь подготавливать информацию о деятельности предприятия.
    • Ф.И.О. лектора: к.э.н., проф. Мадиева К.С.
  • Международные стандарты финансовой отчетности 2 кредита/3 ECTS
    • Пререквизиты: Финансовый учет 1; Финансовый учет 2; Финансовый менеджмент; Теория и методология бухгалтерского учета.
    • Постреквизиты: производственая практика, магистерский проект.
    • Цель: Приобретение магистрантами навыков формирования финансовой отчетности в сооответствии с международными стандартами.
    • Краткое описание курса: Международная стандартизация учёта и финансовой отчетности. Организационные основы разработки МСФО, Концепции подготовки и представления финансовой отчетности, Состав и структура финансовой отчетности в соответствии с международными стандартами, МСФО в области учёта активов, МСФО в области учёта обязательств, МСФО в области учёта доходов и расходов, Финансовая отчетность организации в случаях изменения деятельности, Раскрытия дополнительной отчетной информации.
    • Ожидаемые результаты:
      • охарактеризовать задачи фундаментальных тем, предусматривающих изучение международных стандартов финансовой отчетности;
      • изучить организационные основы разработки МСФО;
      • изучить концепции подготовки и представления финансовой отчетности, изучить МСФО по учету активов, обязательств, доходов и расходов;
      • повышать навыки самостоятельной работы для владения глубокими, научными, передовыми знаниями и развития личностного роста в профессиональной деятельности;
      • строить аргументацию и доказательства при написании диссертации, подготовке профессионального суждения, уметь осуществлять информационно-поисковую деятельность по специальности.
    • Ф.И.О. лектора: к.э.н., доцент Торшаева Ш.М.
  • Финансовая отчетность в соответствии с МСФО 2 кредита/3 ECTS
    • Пререквизиты: Теория и методология бухгалтерского учета
    • Постреквизиты: производственная практика, магистерский проект
    • Цель: Привитие практических навыков составления финансовой отчетности в соответствии с МСФО.
    • Краткое описание курса: Курс, дает основные знания и навыки в области составления, анализа финансовой отчетности в соответствии с МСФО. Дисциплина охватывает круг вопросов, раскрывающих экономическое содержание финансовой отчетности, состав и структуру различных форм финансовой отчетности и их элементов соответствии с МСФО 1 «Представление финансовой отчетности».
    • Ожидаемые результаты:
      • наличие необходимого объема навыков в области составления финансовой отчетности в соответствии с МСФО;
      • получение определенных практических навыков по технике составления финансовой отчетности.
    • Ф.И.О. лектора: к.э.н., доцент Торшаева Ш.М.
  • Оценка имущества предприятий 2 кредита/3 ECTS
    • Пререквизиты: Теория и методология бухгалтерского учета
    • Постреквизиты: производственная практика, магистерский проект.
    • Цель: сформировать у магистрантов систему знаний об оценке имущества предприятий и организаций, раскрыть подходы и методы оценки основных активов предприятий.
    • Краткое описание курса: Информационная база оценки. Информационная база в зависимости от вида объекта оценки. Классификация информации. Основы оценки стоимости машин, оборудования и транспортных средств организации. Классификация машин и оборудования для целей стоимостной оценки. Основы стоимости нематериальных активов организации. Понятие нематериальных активов, цель и организации их оценки. Особенности оценки отдельных видов нематериальных активов. Оценки стоимости недвижимого имущества предприятий. Классификация недвижимого имущества. Здания, сооружения и земельные участки как объекты оценки: понятие, цели оценки, подходы и методы к оценке. Анализ наилучшего использования Обременения при оценке объектов. Основы оценки стоимости финансовых активов организации. Виды ценных бумаг на финансовых рынках. Основы оценки стоимости акций, облигаций. Особенности применения финансового анализа при оценке отдельных видов финансовых активов предприятия. Основы оценки стоимости запасов и дебиторской задолженности организаций. Понятие и виды дебиторской задолженности. Просроченная и безнадежная ко взысканию ДЗ. Виды запасов организации. Подходы и методы к оценке ДЗ. Оценка ликвидационной стоимости имущества предприятий. Цели, функции и задачи оценки имущества предприятия методом ликвидационной стоимости. Технология расчета упорядоченной ликвидационной стоимости предприятия
    • Ожидаемые результаты:
      • знать организационные основы оценки имущества предприятия; стандарты оценки и уметь применять их в практических ситуациях; иметь четкое представление об особенностях бизнеса как объекта оценки классификации;
      • уметь применить теоретические знания на практике: определять стоимость предприятия целиком или по частям; оценивать собственность предприятия и долю этой собственности приходящуюся на приобретаемый пакет акций; определять стоимость ЦБ; выбирать эффективный метод оценки, базирующийся на соблюдении действующего законодательства и принципах оценки; выполнять работу по оценке активов и пассивов организации и определять стоимость объектов оценки;
      • выработать способность сбора и интерпретации необходимой информации с целью построения и аргументации своего суждения по всем вопросам оценочной деятельности, руководствоваться принципами и правилами оценки;
      • уметь результативно работать в команде, организовать формирование информации таким образам, что бы она была понятна и доказательна всем пользователям ее;
      • уметь самостоятельно изучать зарубежную и отечественную литературу в области оценки и управления собственностью.
    • Ф.И.О. лектора: к.э.н., доц Мажитова С.К.
  • Финансовая отчетность государственных учреждений в соответствии с МСФО ОС 2 кредита/3 ECTS
    • Пререквизиты: Финансовый учет 1; Финансовый учет 2; Финансовый менеджмент; Теория и методология бухгалтерского учета.
    • Постреквизиты: производственная практика, магистерский проект.
    • Цель: Приобретение магистрантами навыков формирования финансовой отчетности в сооответствии с международными стандартами финансовой отчетности для общественного сектора.
    • Краткое описание курса: Характеристика МСФО ОС. Состав, структура и содержание финансовой отчетности в соответствии с МСФО ОС. Порядок составления финансовой отчетности в соответствии с МСФО ОС. Экономическое содержание бухгалтерского баланса и других форм финансовой отчетности и их элементов соответствии с МСФО ОС. Анализ основных показателей финансовой отчетности в соответствии с МСФО ОС.
    • Ожидаемые результаты:
      • наличие необходимого объема навыков в области составления финансовой отчетности в соответствии с МСФО ОС;
      • получение определенных практических навыков по технике составления финансовой отчетности по МСФО ОС.
    • Ф.И.О. лектора: к.э.н., доцент Торшаева Ш.М.
Электронный университет
3D тур КЭУ
Антиплагиат
Темпус
Erasmus

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