Name of the educational program

6В04105 Учет и аудит

Field of education

6В04 - Business, Management and Low

Direction of training

6В041 Business and management

Group of educational programs

В045 Accounting and audit

Рurpose

The program is aimed at the formation of competence training of specialists in the field of accounting and auditing, able to work with data from the sources used, analyze and evaluate them, enter into controversy and present their views on the problems of accounting, analysis and audit, work in a team with the team. As a specialist in the field of accounting and auditing could independently and responsibly solve various tasks of accounting, auditing and analysis of financial and economic activities of the organization, as well as provide advice to interested users of financial information on these issues.

Language of instruction

Kazakh, Russian

Volume of loans

240

Academic degree awarded

Bachelor of Business and Management in the educational program "Accounting and Audit"

Learning outcomes

ON 1. Use the legal framework in the field of accounting and auditing, interpret the adaptation of international financial reporting and auditing standards to the local market;

ON 2. To make management decisions on the basis of economic and socio-economic indicators, to use standard methods and the current regulatory framework, to assess the financial stability, liquidity, solvency of the enterprise;

ON 3. To solve the issues of organization and maintenance of financial accounting, to assess the effectiveness of the use of resources, assets of the enterprise and to calculate the main economic indicators characterizing the financial condition of the organization.

ON 4. To organize tax accounting, to demonstrate in practice special accounting registers of tax accounting, to evaluate work on deductions from the total income of a legal entity and to formulate accounting for losses and income from non-core activities of enterpri

ON 5.  Own the methodology of annual financial and tax reporting of the organization in the program 1C: Version 8, practice techniques and methods of solving problems of financial, management and tax accounting arising in the process of forming information to characterize the state of short-term and long-term assets, own and borrowed sources of property, as well as income and expenses.

ON 6.  To argue and substantiate the necessary information for the preparation of financial statements, to present to the management the results of financial and economic activities and to prepare an information review or analytical report

ON 7 To evaluate accounting in accordance with the principles of international financial reporting standards and international auditing standards, to justify the results of the audit report to improve the competitiveness of products and services of the enterprise.

ON 8. Use the system of knowledge about the principles of management accounting to systematize data on production costs, estimate the cost of production and determine profit, on the example of specific situations to solve the problem of profitability of new products, changes in the volume and range of products and capital investments.

ON 9.    Use the necessary reporting of subsidiaries for the preparation of consolidated financial statements, fill out financial reporting forms and submit them to the tax authorities, statistical office, ministries and departments.

 ON 10.   To develop internal organizational and administrative documents regulating the procedure of work in the budgeting system, to make balanced decisions on adjusting the strategy and tactics in the field of financial policy of the enterprise.

ON11.   To demonstrate knowledge in the field of accounting, audit and analysis at a professional level, personal and professional competitiveness, to take measures to improve accounting, audit and analysis, taking into account the criteria of socio-economic efficiency, risks and possible economic consequences.

ON12.  To apply in practice knowledge in the field of accounting and auditing, which has world recognition, to show a civil position on the basis of a deep understanding and scientific analysis of the main stages, patterns and originality of economic development of Kazakhstan

For applicants

https://welcome.kaznu.kz/kz/welcome/bachelor

Academic activities https://www.kaznu.kz/ru/15978/page/

The student's academic activity is aimed at the formation of learning outcomes. For this, a cycle of general education disciplines (56 credits), basic disciplines (112 credits), major disciplines (60 credits) and final certification (12 credits) are provided, which is a total of 240 credits. To carry out academic activities, the student is registered for the appropriate disciplines of the academic year, divided into two semesters. Studying the discipline, the student passes the intermediate control twice, the intermediate exam and the final exam. During 4 years of study, it is provided for the passage of educational, industrial and pre-diploma types of practice.

Scientific activity https://www.kaznu.kz/ru/5409/page/ 

Scientific activity is carried out along with the educational process, since students carry out research work to perform intra-semester tasks in certain disciplines, in addition, they are involved in organizing and carrying out the activities of scientific circles of the department: "Young accountant", "Young auditor", "Young analyst" , as well as the Center for Innovative Competencies in Accounting, Auditing and Analysis, where topical topics are studied, the results of which are discussed at meetings of circles, as well as embodied in independent research projects, projects and sent for participation in various competitions of scientific research work. Students have the right to choose the final certification in the form of a state exam or writing a thesis, in the case of choosing to write a thesis, students also study the problem on the research topic and submit the research results, their conclusions and proposals to the State Attestation Commission.   

International activities  https://www.kaznu.kz/ru/5281/page/

International activities are carried out in the form of academic mobility of students, which allows them to study and conduct research, with the obligatory transfer of the mastered educational programs in the form of loans in their university in the prescribed manner. Every year, students are sent to study on academic mobility at universities in foreign countries, relations with leading universities-TOP 200 are especially welcome, one of which is Erasmus - EPP-1-2016-KZ-EPPKA2-CBHE-SP.

Quality assurance (Accreditation, rating, work with employers) https://www.kaznu.kz/ru/19074/page/

The educational program in the specialty «Accounting and audit» has passed the international accreditation of the Agency ASIIN and  FIBAA. Foundation for international business administration accreditation. Programme  accreditation of the Bacherol programme Accounting &Audit.   Bacherol of Science. Accreditation period: January 29, 2015 - September 30, 2020.

In 2021, OP 6V04105 - Accounting and Auditing was accredited by KAZSEE (06/18/2021). Also, data are submitted annually for passing the rating of IAAR, NKAAA, Atameken (9th place out of 71 POs).

Employers are actively involved in the development of EP, offer the most popular disciplines and determine the professional competence of a future highly qualified specialist. In order to form the necessary learning outcomes, employers are involved in giving lectures in certain disciplines. In addition, work with employers is conditioned by the students' practical training.