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  • Speciality Code:

    6M050800

    Speciality Name:

    Accounting and audit (scientific and pedagogical direction)

    Faculty:

    Faculty of Economics and Management

  • Contingent of master students on educational program for 01.10.2016
    13
    Master students, studying on the basis of the state educational order
    12
    Master students, studying on a paid basis
    1

The content of the educational master's program in the specialty 6M050800 "Accounting and Audit" assumes the study of such disciplines as "Theory and methodology of accounting", "Theory and methodology of audit", "Advanced management accounting", "In-depth management accounting", "International Financial Reporting Standards "And others. The development of this program allows you to account for business operations at enterprises by various organizational and legal forms and sectors of the economy, to obtain skills in preparing financial statements Knowledge and skills in analyzing it, evaluating and analyzing information, various programs on accounting and audit accounting, financial reporting and international audit standards in practical situations.
Graduates of the Master's program for educational program 6M050800 - "Accounting and audit" as objects of professional activity can choose:
At scientific and pedagogical training: higher educational institutions, research organizations.
Graduate is awarded an academic degree:
- on the scientific and pedagogical direction - Master of Economic Sciences in the specialty "Accounting and Audit";
Training term:
in the scientific and pedagogical direction – 2 years.
Form of education – internal.


Degree of the Study Program: Master of Economic Sciences in the specialty 6M050800 “Accounting and Audit”
Degree and Duration of Study Unitary Degree (120 ECTS Points/ 59 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:
      Pedagogics, Methods and Technologies of Instruction in Higher Education Institutions, 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 scientific and pedagogical 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 and research 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 given study program contains research-related components: research work of the Master students and research internship. 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
    • Doctoral Studies
  • D) Style of Teaching
    • 1.Approaches to Learning and
    • 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
    • 1. 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 research activity.

      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 able to use the knowledge of pedagogics and psychology of higher education in their own teaching activities.

      4.      Be fluent in one of the foreign languages at a professional level and use the knowledge of the language in the research and teaching activities.

      5.      Be competent in the methodology area of scientific explorations, teaching activities, research activities in professional field.

      2. 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 research work and research practices undergraduates, internships at research centers or passing foreign graduates can demonstrate the ability of 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
    • 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.
    • Discipline 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.
    • Discipline Pedagogics The program of the course "Pedagogy" is intended for undergraduates. The course is designed for 2 credits, of which 15 hours are lectures, 15 hours - seminars, 30 hours - SRMP, 30 hours - SRM.
      The separation of the pedagogy of higher education into a relatively independent field of scientific knowledge is caused by the needs of the development of modern society in improving and improving the efficiency of training specialists for all branches of modern production. Today, the quality of vocational training of graduates of higher education is characterized not only by the high level of professional knowledge and skills. At the forefront comes a personal factor that determines the ability to competently and responsibly perform professional and social roles, produce new ideas, technologies and solutions, the ability to communicate effectively in the areas of scientific, practical activities and education. Accordingly, higher education should be directed not so much at the armament with the knowledge and skills of the student, but rather in revealing the essential forces, the person's ability to reflect and the need for continuous self-education and self-development. In this set of problems, it is important to train teachers, which largely determines the effectiveness of education. The teacher in modern conditions becomes not so much the carrier and transmitter of scientific information, but rather the organizer of cognitive activity of students, their independent work and scientific creativity.
      At present, the educational process in higher education institutions has become more complex in terms of its tasks, intensity and content. It requires profound psychological reflection by teachers of the laws of educational activity, the principles and methods of teaching and upbringing, and the formation of personality. The reform of education, the transition to three cycles of study (bachelor's - master's degree - doctoral studies) and the credit system of instruction actualize a new layer of knowledge and pedagogical science aimed at the competent design and implementation of innovative educational technologies.
      Among the many factors that determine the effectiveness of the teacher of higher education, his professional and pedagogical competence is brought to the forefront.
      This program of the course "Pedagogics" (for the master's degree of the University) is focused on the preparation of undergraduates for teaching and methodological activities in higher education.
      The course content reflects the current trends of humanization and democratization of the teaching and upbringing process in higher education, new technologies of teaching and upbringing, and focuses on the individual and creative style of pedagogical activity.
      The purpose of teaching the course is to master the basics of the professional and pedagogical culture of the teacher of higher education, to familiarize future teachers with the general problems, the methodological and theoretical foundations of high school pedagogy, modern technologies of analysis, planning and organization of teaching and upbringing, communicative technologies of subject-subject interaction between the teacher and student in Educational process of the university.
      Mastering the course should help students understand:
      Actual problems of modern higher education and pedagogical science;
      The essence of pedagogical activity of the university teacher;
      The role of subject education in the professional training of a future specialist;
      Himself a subject of professional activity and master the way of self-determination and analysis of his own professional activity.
      To master the skills:
      The separation from the reality of pedagogical facts, phenomena, events and their description in the language of pedagogical science, relying on the laws of pedagogical theories, explanations, prediction and development;
      The construction of the educational process, based on new concepts of teaching and upbringing;
      Creation of a creative and developing environment in the process of education and upbringing.
      Be competent in:
      Solving problems of higher pedagogical education and prospects for its further development;
      In the application of effective university learning technologies;
      The main types of pedagogical communicative interaction, means and technologies of uncontrolled learning;
      Solving current psychological and pedagogical problems, assessing the results achieved;
      Organization and management of students' activities.
      Designed for undergraduates of all specialties.
      Full name of the lecturer: Doctor of pedagogical sciences, professor Mulikova S.A.

    • Discipline HISTORY AND PHILOSOPHY OF SCIENCE The course "History and Philosophy of Science" is universally binding for all
      Specialties of magistracy. He forms the culture of scientific
      Develop analytical skills and research skills.
      Activities.
      The course introduces the phenomenon of science as a subject of special
      Philosophical analysis, forms knowledge about the history and theory of science; about The laws of the development of science and the structure of scientific knowledge; About science as Profession and social institution; On the methods of conducting scientific research; about The role of science in the development of society.
      The aim of the course is to study the laws and trends of development of a special Activities on the production of scientific knowledge, taken in their historical Dynamics and considered in the historically changing socio-cultural
      Context. Course Objectives:
      The identification of the specifics and interrelationship of the main problems, the themes of philosophy Science and the history of science;
      The disclosure of the self-consciousness of science in its social and philosophical perspectives;
      Understanding of the phenomenon of science as a profession, social institution and Immediate productive force;
      Disclosure of disciplinary self-determination of natural,
      Social and technical sciences, their community and spilled.
      A short essay on the development of history and the philosophy of science. Historical- Philosophical interpretation of the genesis and development of science.
      The prerequisites of science in Ancient Eastern civilization - Egypt, Babylon, India, China. Role Ancient Greek philosophy in the emergence of science. Science in the Western and Eastern medieval. Development of logic, mathematics, philosophy, medicine. Preconditions for the emergence of an experimental method in the Renaissance. Formation of experimental science in modern times. The formation of classical natural science and its methodology. Creating a mechanical picture of the world. Formation of evolutionary ideas. Formation of ideas and methods of non-classical science. The emergence of history and the philosophy of science as an independent branch of philosophical reflection. Positivism, empirio-criticism, neopositivism, postpositivism. Scientific revolutions. The theory of the development of science as the replacement of scientific paradigms. The growing role of philosophy in the development of natural science and other sciences. Scientific rationality. Formation of science as a professional activity. Ideals and norms of science. History and philosophy of natural, technical and sociohumanitarian sciences. Formation and development of science in Kazakhstan. Features of the modern stage of development of science. Philosophical problems of development of modern global civilization. Core competencies:
      As a result of studying the discipline "History and Philosophy of Science", the master student must: Know:
      Nature, structure, principles of the organization and functioning of science;
      Genesis and history of science from the standpoint of the formation of its models, images and Styles of thinking;
      Interrelation of scientific and philosophical thought;
      The fundamental basis and conceptual apparatus of history and philosophy of science;
      The production of knowledge, the laws of the formation and development of scientific disciplines;
      Basic principles of scientific research.
      Be able to:
      Formulate and solve problems arising in the course of research activities and require in-depth professional knowledge;
      Select the necessary research methods, modify existing ones and develop new methods based on the tasks of the specific study;
      To analyze and comprehend the realities of modern theory and practice on the basis of the history and philosophy of science, the methodology of natural-science, social and humanitarian and technical knowledge;
      To apply methodological and methodological knowledge in the conduct of scientific research, pedagogical and educational work.
      To have skills:
      Conducting independent research and scientific and pedagogical activities that require a fundamental education in the corresponding direction;
      Writing scientific articles, abstracts, speeches at conferences, symposiums, round tables, discussions and debates.
      Prerequisites: Philosophy Post-requisites: disciplines of specialization
      Full name of the lecturer: Candidate of Philosophical Sciences, Professor Klishina M.V.

    • Discipline 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.

  • The list of disciplines at the choice of the educational program 6M050800 - "Аccount and audit" scientific and pedagogical direction Course of choice 1
    • Organization and planning of scientific researches
      Pre-requisites: Philosophy, History and philosophy of science.
      Post-requisites: research practice, writing of a master thesis
      Purpose: To give knowledges necessary for full understanding of the role and the place of scientific sphere as a subsystem of modern society, essence and content of scientific research as a type of professional activity, and also to create for master program's students an idea of process of standard and documentary maintenance of a scientific research.
      Brief description of the course: Science as a system of ideas about the world and as an institute. Institute of science in a modern society. Elements of Kazakhstani science. Science resources. Current state of science in Kazakhstan. Essence and content of a scientific research. Methodology of a scientific research. Logical bases of a scientific research. Methods of a scientific research. Preparatory stage of research work. Collecting scientific information. Carrying out researches. Process of maintenance of scientific research.
      The expected results:
      A. To seize the basic concepts, methods and stages of implementation of research work, according to the last requirements to scientific and innovative activity.
      B. To be able to put theoretical knowledge into practice and to understand their appointment and role in the solution of professional tasks.
      C. To develop arguments and to make decisions by means of search, collecting, analysis and systematization of information.
      D. To provide information in various forms of messages, to cooperate and work in-group, to discuss and defend the position, to make decisions.
      E. To gain skills on realization of a complex of research actions when developing of the chosen direction of master research.
  • Course of choice 2 Methods and technologies of teaching in higher education
    • Prerequisites: Pedagogy, Psychology
      Purpose: To form competencies in the planning, development and organization of the educational process in the university.
      Brief description of the course: Priorities for reform and modernization of higher education in Kazakhstan. Content and forms of methodical work of the university teacher. Forms of organization of training of students in higher education. Methods and means of teaching in the university. Modern technologies of teaching in higher education.
      The expected results: To know the prospects for the development of pedagogical science and professional activity of the university teacher, to understand the essence of technological education; To apply in the professional activity the methods of instruction adequate to the purposes and content of the academic discipline, effective pedagogical technologies for training specialists; Carry out analytical and synthetic activities in assessing the possibilities and limitations of methods, means, forms and technologies of education in the university, reflecting the training sessions conducted and formulating conclusions on this basis; To represent the interpretation of positive pedagogical experience, educational materials and the results of the student's educational and cognitive activities in various forms of communication (references, reports, expert opinions, mini-studies, etc.); The need for personal development and professional self-education.
  • Course of choice 3 Professional teaching the basics of relationship
    • Prerequisites: «Pedagogy», «Psychology»
      Purpose: pedagogical relations during basic training graduate professional-important qualities, the formation of knowledge on the theoretical foundations of the discipline. Tension (in the conflict), to consider the person and interpersonal relations.
      Brief description of the course: he historical development of public relations pedagogics aspect. Relationships and folk wisdom. Analysis of the domestic issues of the pedagogical relationship. The development of communication problems in foreign countries. Innovative teachers and teaching about relationships. The purpose of the professional and educational relations. Professional and educational relations functions.
      The content of the professional and educational relations. Professional and educational communication tools. The structure of the professional and educational relations. Pedagogical leadership style of management. Psychological climate of relations. Psychological barriers to communication. Tension (conflict) in the context of relationships.
      The expected results: undergraduate educational organization should be aware of the following: a deep knowledge about the contents of the teacher; methods of organization of independent work of students, the educational development of the methods of organization of work; assessment of trends in modern education and training practices.
  • Course of choice 4 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 5 State Audit
    • Prerequisites: In-depth financial accounting
      Postrequest: Master's dissertation
      Purpose: to familiarize with features of state audit.
      Brief description of the course: Legislation of the Republic of Kazakhstan on state audit and financial control. State regulation in the sphere of state audit and financial control. System of state audit bodies. The competence of the internal audit service. Council on State Audit and Risk Management. The procedure for conducting state audit. Recognition of the results of state audit.
      Audit evidence. Features of the audit report on financial statements. Quality control. Monitoring of documents adopted based on the results of state audit.
      The expected results: Be competent in the organization and conduct of state audit.
  • Course of choice 6 Теория и методология бухгалтерского учета
    • Prerequisites: Financial accounting 1 and 2
      Postrequest: Master's dissertation
      Purpose: Studying the theory and methodology of accounting
      Brief description of the course: Construction of the theory of accounting; History of development of accounting; Conceptual bases of accounting; The economic environment of accounting; Theoretical bases of assets; Methodology of accounts payable; Own capital: theory and practice; Disclosure of financial information; Perspective accounting issues.
      The expected results:
      - know the problems of accounting theory and methodology;
      - demonstrate the integration of theory and practice in the study of accounting problems
      - to build arguments and proofs for writing a dissertation.
      - to present in the form of professional judgment the results of a study of the problems of accounting for assets, liabilities, capital, income and expenses;
      - have the skills of independent work for personal growth in professional work.
  • Course of choice 7 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 8 Financial management (advanced course)
    • Prerequisites: Economic theory, Economics of enterprises, Business law, Finances.
      Postrequest: Master's dissertation
      Purpose: Studying of this discipline by undergraduates allows filling in the existing gap in knowledge about the technique and art of financial management of the company taking into account the accumulated foreign experience in this field of knowledge. In this discipline, the content, necessity, significance and functions of financial management in the modern economy of the Republic of Kazakhstan are disclosed; Terminology and basic indicators of financial management, the logic of the financial mechanism of the enterprise; Special attention is paid to the adoption of financial decisions in various aspects of the operating, investment and financial activities of firms.
      Brief description of the course: Risk and Return: Portfolio Theory and Asset Valuation Model. The theory of capital structure: Modigliani-Miller models: compromise models. Criteria for choosing investment. Dividend policy and capital structure. Working capital management. Management of cash and liquid securities. Short-term financial planning. Budget of funds. Corporate restructuring. Corporate Risk Management.
      The expected results:
      - To know and understand the basic concepts of financial management, to own methods of managing own funds and working capital of an enterprise taking into account the risk and return on assets;
      - be able to apply elements of the strategy and tactics of financial management and develop effective forms of financial decision-making;
      - to build a financial policy based on the valuation of the company and value-oriented management;
      - be able to develop a budget for cash and dividend policy on the example of a commercial enterprise, taking into account the production orientation;
      - to have the skills of practical use of the acquired knowledge in the course of the enterprise activity.
  • Course of choice 9 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 10 Theory and methodology of the audit
    • Prerequisites: State Audit
      Postrequest: research practice, master's thesis.
      Purpose: To study the theory and methodology of the audit
      Brief description of the course: Construction of audit theory; History of audit development; Conceptual bases of audit; The economic environment of the audit; Theoretical problems of asset audit; Methodology of accounts payable audit; Own capital: theory and practice of audit.
      The expected results:
      - know the problems of audit theory and methodology;
      - demonstrate the integration of theory and practice in the study of audit problems;
      - build arguments and evidence for writing a dissertation;
      - to present in the form of professional judgment the results of a study of the problems of auditing assets, liabilities, capital, income and expenses;
      - have the skills of independent work for personal growth in professional work.
  • Course of choice 11 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.
  • International Financial Reporting Standards 2 credits / 3 ECTS
    • Prerequisites: Financial Accounting 1; Financial accounting 2; Financial management; Theory and methodology of accounting.
      Postrequest: research practice, master's thesis.
      Purpose: Obtaining master's skills in the development 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.
      Expected results:
      To characterize the tasks of the fundamental topics that provide for the study of international financial reporting standards;
      To study the organizational basis for the development of IFRS;
      To study the concepts of preparation and presentation of financial statements, to study IFRS on the accounting of assets, liabilities, income and expenses;
      To improve the skills of independent work for possession of deep, scientific, advanced knowledge and the development of personal growth in professional activity;
      Build arguments and proofs when writing a dissertation, prepare professional judgment, be able to carry out information retrieval activities in the specialty.
      FULL NAME. Lecturer: Candidate of Economic Sciences, Associate Professor Torshaeva Sh.M.
  • Financial statements of public institutions in accordance with IFRS OS 2 credit / 3 ECTS
    • Prerequisites: Financial Accounting 1; Financial accounting 2; Advanced financial accounting
      Postrequest: research practice, master's thesis.
      Purpose: Obtaining master's skills in developing financial reporting in accordance with international standards of financial reporting for the public sector.
      Short description of the course: Characteristics of IFRS. Composition, structure and content of financial statements in accordance with IFRS. The procedure for preparing financial statements in accordance with IFRS. Economic content of the balance sheet and other forms of financial statements and their elements in accordance with IFRS OS. Analysis of the main indicators of financial reporting in accordance with IFRS OS.
      Expected results:
      Availability of the required amount of skills in the preparation of financial statements in accordance with IFRS OS;
      Obtaining certain practical skills in the technique of financial reporting under IFRS OS.
      FULL NAME. Lecturer: Candidate of Economic Sciences, Associate Professor Torshaeva Sh.M.
      Audit theory and methodology 3 credits / 5 ECTS
      Prerequisites
      Postrequest: research practice, master's thesis.
      Objective: To study the theory and methodology of the audit
      Brief description of the course: Construction of audit theory; History of audit development; Conceptual bases of audit; The economic environment of the audit; Theoretical problems of asset audit; Methodology of accounts payable audit; Own capital: theory and practice of audit.
      Expected results:
      Know the problems of audit theory and methodology;
      Demonstrate the integration of theory and practice in the study of audit problems;
      Build arguments and proofs for writing a dissertation;
      To present in the form of professional judgment the results of a study of the problems of auditing assets, liabilities, capital, income and expenses;
      Have the skills of independent work for personal growth in professional work.
      FULL NAME. Lecturer: Candidate of Economic Sciences, Associate Professor Torshaeva Sh.M.
  • Prospective audit issues 3 credits / 5 ECTS
    • Prerequisites:
      Postrequest: research practice, master's thesis.
      Objective: To study promising audit issues
      Brief description of the course: Theoretical aspects of the prospects for the development of audit in international practice. The issues of the organization of audit activity in accordance with international practice. Fundamentals of scientific terminology, fixed in ISA. Use of international economic terms in the practice of auditing. Prospects for improving the forms and content of financial statements and their audit.
      Expected results:
      To know new approaches in theory, practice of accumulation and systematization of accounting and reporting information, international terminology on audit;
      Demonstrate methods for solving professional audit tasks;
      Build arguments and evidence for writing a dissertation.
      To present in the form of professional judgment the results of studying prospective audit issues;
      To improve the skills of independent work for personal growth in professional work.
      FULL NAME. Lecturer: Ph.D., Associate Professor Berezyuk VI
  • Property valuation of enterprises 3 credits / 5 ECTS
    • Prerequisites: Theory and methodology of accounting
      Postrequest: research practice, master's thesis.
      The purpose: to form a master's system of knowledge about the valuation of property of enterprises, to reveal approaches and methods for assessing the basic assets of enterprises.
      Brief description of the course: Evaluation information base. 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
      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 effectively work 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.
      FULL NAME. Lecturer: Candidate of Economic Sciences, Majitova SK
  • Business valuation (advanced course) 3 credits / 5 ECTS
    • Prerequisites: Business valuation (initial course)
      Postrequest: research practice, master's thesis.
      The purpose: - to give at an advanced level an overview of the role of the institution of appraisal activity in the modern economy, as well as basic methods for assessing the market value of the business; To reveal economic bases of acceptance of administrative decisions in sphere of an estimation of business.
      Brief description of the course: Market value and market price from the position of strategic and portfolio investors; Justification of investment decisions in the business management system; Traditional approaches to business valuation: comparative methodological analysis; Profitable approach; Accounting for business risks; Internet resources used to determine this rate and capitalization ratios; Comparative approach; Cost: restrictions in use; Modern methods of evaluation; Evaluation of share holdings. State regulation of entrepreneurial activity.
      Expected results:
      Know the organizational basis of business valuation; Standards of business valuation and be able to apply them in practical situations; Have a clear understanding of the specifics of business as an object of classification evaluation, the role of entrepreneurship in the modern economy; Know the basic approaches to managing a business as an object of ownership
      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, 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.
      FULL NAME. Lecturer: candidate of economic sciences, st prep. Mazhitova S.K.
Электронный университет
3D тур КЭУ
Антиплагиат
Темпус
Erasmus

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