• Speciality Code:

    5В050800

    Speciality Name:

    Accounting and audit

    Faculty:

    Accounting and Finance Department

    Field of study:

    Social sciences and business

  • Contingent of students on the educational program
    770
    Students, studying at the expense of budget funds
    2
    Students, receiving personal grants, scholarships
    0
    Foreign students, studying on this program
    7
    Students, who took part in the academic mobility programs:
    15
    - inside the country
    14
    - outside Kazakhstan
    1

    Degree of the study program: Bachelor of Economics and Business With a specialization in 5B050800 “Accounting and audit”
    Degree and Duration of Study Unitary Degree (240 ECTS Points/ 129 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 four years for Bachelor students receiving their academic degree since 2016.
    Level Qualification Frameworks for European Higher Education Area – 1 Cycle;European Qualification Frameworks – 6 Level;National Frameworks of Qualification: Level 6
  • A) Purpose
    • The purpose of this Bachelor 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 professional activities.
    • Successful graduates must demonstrate an ability to fix and document the movement of assets, liabilities and the capital in accounting documents; know methods of accounting of business transactions and disclosure of financial results; prepare financial reports in accordance with International Financial Reporting Standards; develop accounting and tax policies of an enterprise.
  • B) Characteristics
    • 1.Discipline/ Area of Study
    • Main Disciplines: Economic Theory, Microeconomics, Macroeconomics, Statistics, Basics of Accounting, Financial Accounting I, Financial Accounting II, Managerial Accounting, Economic Analysis, Audit
    • 2.General Information/ Specialization
    • The study program 6M050800 “Accounting and Audit” of scientific and pedagogical areas of concentration aims to train highly skilled Bachelors 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 are intended to form abilities and skills needed for the organization of accounting of the status and the movement of assets, liabilities and the capital; the development of methods of accounting of business transactions and disclosure of financial results; preparation of financial reports in accordance with International Financial Reporting Standards; development of accounting and tax policies of an enterprise. The graduates of the study program “Accounting and Audit” are accountants. Specialization: Accounting and Internal Audit in the Real Estate Sector of Economics.
    • 3.Concentration
    • Bachelor 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) Job Placement and Further Education
    • 1.Job Placement
    • The study program 6M050800 “Accounting and Audit” is revised periodically with respect to the needs of the Bachelor 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 Bachelor students and enhance the contents of the study program. The given study program contains research-related components: research work of the Bachelor students and research internship. The department watches closely the career paths their graduates opt to follow. Bachelor students aim to study for the rest of their lives and strive for independent learning.
    • 2.Further Education
    • Master’s Degree
  • 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 Bachelor 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 Bachelor 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 Bachelor 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 Bachelor 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 “Bachelor 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 (Please refer to the website: http://adilet.zan/kz/rus/docs/P1200001080). Below listed competencies present general and the most distinctive competencies of the study program. The graduates must:
    • 1. Know the basics of econometrics, economic and mathematical methods, data analysis and prognosis, statistics for the purpose of solving economic problems.
    • 2. Know principal normative and legal documents that regulate the area of the professional activity relevant to accounting and audit in various economic sectors of the Republic of Kazakhstan.
    • 3. Be able to use basic and special methods of economic analysis of the information, organize and summarize information, prepare surveys, reports on professional activity.
    • 4. Have the fundamentals of economic knowledge, have the scientific understanding of the management, marketing, finance, etc. Know and understand the objectives and methods of state regulation of the economy, the role of the public sector in the economy.
    • 5. Know the basics of the legal system and legislation of the Republic of Kazakhstan, abide by business ethics, have ethical and legal standards of conduct and show intolerance towards corrupt behavior.
    • 6. Be able to work with information in global computer networks.
    • 7. Know the necessary skills for professional communication in a foreign language.
    • 2. Specific competencies
    • 1. Be able to develop a rational system of organization on the basis of accounting and reporting of effective choice of accounting policy, based on compliance with existing legislation and the provisions of International Financial Reporting Standards.
    • 2. Be able to carry out work under the presence of the chief accountant and document the movement of assets, liabilities and equity of the organization and determination of the results of its economic and financial activities
    • 3. Be able to use computer technology in user mode to solve economic problems.
    • 4. Own methods and procedure of disclosure of the administrative nature of the internal reporting entities, providing linkages with indicators of financial statements.
    • 5. Have the skills of taxation and its impact on financial and management decisions.
    • 6. Know the peculiarities of accounting in the sectors of the economy, the ability to apply foreign experience of accounting.
    • 7. To be able to develop accounting policies and express professional opinion in accordance with the provisions of International Financial Reporting Standards.
  • F) A complete list of study results for this training program
    • In the context of student professional practice in work organization as well as with clients, graduates can demonstrate the ability of the following:
    • Demonstrate knowledge and understanding of the basic methods of accounting and auditing, including the most advanced knowledge in the field of accounting and auditing.
    • Demonstrate the ability to perform work on account of presence and movement of assets, liabilities and equity of the organization and determination of the results of its economic and financial activities.
    • Show understanding and knowledge of tax accounting and its impact on financial and management decisions.
    • Show the ability to work with accounting software, used computer equipment in user mode to solve economic problems.
    • Apply the knowledge and understanding on a professional level.
    • Formulate arguments and solve problems of financial and tax accounting and auditing.
    • Collect and interpret information to make judgments taking into account social, ethical and scientific considerations.
    • Communicate information, ideas, problems and solutions to both specialists and non-specialists.
Электронный университет
3D тур КЭУ
Антиплагиат
Темпус
Erasmus