PhD courses
Speciality Code:
8D04108
Speciality Name:
Accounting and Audit
Faculty:
High School of Economics and Business
Qualification:
- Scientific and pedagogical direction - Doctor of Philosophy (PhD)
- Model of graduating student
- Mandatory disciplines
- Elective disciplines
- Professional
Upon completion of this program, it is expected that doctoral students will be able to:
ON1 Interpret scientific knowledge to summarize concepts in accounting and auditing.
ON2 Develop new and justify the use of existing methods, mechanisms and tools for the functioning of accounting and auditing, organization and management of economic entities in the research environment.
ON3 Form the mechanisms for the sustainable development of analytical indicators of industrial sectors, complexes and enterprises.
ON4 Apply tools of the audit methodology in a globalizing world economy and free trade.
ON5 Analyze the theoretical and methodological foundations of the effectiveness of the development of enterprises, industries and complexes of the national economy.
ON6 Evaluate methodological and methodical approaches to solving problems in the field of accounting and auditing, organization of management of industries and enterprises.
ON7 Analyze the methodology for the development of business processes and business planning in the power industry, oil and gas, coal, metallurgical, engineering and other industries.
ON8 Compare and compare methodological and methodological issues of accounting and analytical support
ON9 To formulate a justification of forecasts and prospects of accounting and analytical support.
ON10 Choose a conceptual and methodological apparatus for the formation, development and operation of the accounting and analytical apparatus.
ON11 To build the organizational and economic aspects of the accounting and analytical system of the enterprise.
ON12 It is intelligible to argue and present your conclusions and conclusions, both for specialists and for the audience that does not have the appropriate professional training.
ON1 Interpret scientific knowledge to summarize concepts in accounting and auditing.
ON2 Develop new and justify the use of existing methods, mechanisms and tools for the functioning of accounting and auditing, organization and management of economic entities in the research environment.
ON3 Form the mechanisms for the sustainable development of analytical indicators of industrial sectors, complexes and enterprises.
ON4 Apply tools of the audit methodology in a globalizing world economy and free trade.
ON5 Analyze the theoretical and methodological foundations of the effectiveness of the development of enterprises, industries and complexes of the national economy.
ON6 Evaluate methodological and methodical approaches to solving problems in the field of accounting and auditing, organization of management of industries and enterprises.
ON7 Analyze the methodology for the development of business processes and business planning in the power industry, oil and gas, coal, metallurgical, engineering and other industries.
ON8 Compare and compare methodological and methodological issues of accounting and analytical support
ON9 To formulate a justification of forecasts and prospects of accounting and analytical support.
ON10 Choose a conceptual and methodological apparatus for the formation, development and operation of the accounting and analytical apparatus.
ON11 To build the organizational and economic aspects of the accounting and analytical system of the enterprise.
ON12 It is intelligible to argue and present your conclusions and conclusions, both for specialists and for the audience that does not have the appropriate professional training.
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PhD thesis writing and defence
- Number of credits: 12
- Type of control: Докторская диссертация
- Description: The main purpose of "PhD thesis writing and defence": of a doctoral dissertation is the formation of the doctoral students' ability to disclose the content of research work for the defense of the thesis. During the study of course, doctoral student's should be competent in: 1. to substantiate the content of new scientifically grounded theoretical and experimental results that allow to solve a theoretical or applied problem or are a major achievement in the development of specific scientific directions; 2. explain the assessment of the completeness of the solutions to the tasks assigned, according to the specifics of the professional sphere of activity; 3. they can analyze alternative solutions for solving research and practical problems and assess the prospects for implementing these options; 4. apply the skills of writing scientific texts and presenting them in the form of scientific publications and presentations. 5. to plan and structure the scientific search, clearly highlight the research problem, develop a plan / program and methods for its study, formalize, in accordance with the requirements of the State Educational Establishment, the scientific and qualification work in the form of a thesis for a scientific degree Doctor of Doctor of Philosophy (PhD) on specialty «8D07502 – Standardization and certification (by industry)». During the study of the discipline doctoral student will learn following aspects: Registration of documents for presentation of the thesis for defense. Information card of the dissertation and registration-registration card (in the format Visio 2003). Extract from the minutes of the meeting of the institution, in which the preliminary defense of the thesis took place. Cover letter to the Higher Attestation Commission. Expert conclusion on the possibility of publishing the author's abstract. Expert opinion on the possibility of publishing a dissertation. Minutes of the meeting of the counting commission. Bulletin for voting. A shorthand record of the meeting of the dissertational council. List of scientific papers. Response of the official opponent. A review of the leading organization. The recall of the scientific adviser.
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Academic writing
- Number of credits: 2
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The goal is to develop the ability to master the skills of academic writing. Learning outcomes: - to summarize financial data with a readiness for communication in oral and written forms in the state, Russian and foreign languages; - to apply the skills of drawing up and execution of scientific and technical documentation, scientific reports, reviews, reports and articles; - analysis, synthesis and generalization of the information received in the form of writing scientific publications.
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Theory and practice of international accounting
- Number of credits: 5
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the doctoral students' ability to master modern concepts of international accounting, to understand the methods, laws and principles of international accounting. During the study of course, PhD students should be competent in: 1) to highlight the main trends in the development of international accounting and auditing, 2) to regulate the relationship between the main directions of international accounting, 3) apply methods and techniques of international accounting in practice, 4) сonduct organizational and informational activities on the issues of methodological support of the process of preparing financial statements in organizations of different forms of ownership, industry affiliation and functional purpose; 5)perform accounting and logical verification of the correctness of recognition and formation of indicators included in the financial statements disclosure of information in the explanatory note. Purpose of discipline. Discipline is focused on the formation of skills and skills in the use of professional activity concepts, principles and methods of international accounting, based on honesty, openness, the ability to function effectively in the market in accordance with the rules of law, established rules and traditions. When studying the discipline, the following aspects will be analyzed, for example Anglo-Saxon and Content accauting model: principles, concepts, laws and methods of international accounting, accounting for intangible assets, fixed assets, accounting for investments, accounting for own capital, accounting for liabilities, recording income and expenses, methods for calculating depreciation.
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Scientific Research methodsific
- Number of credits: 3
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The goal is to form the ability of scientific thinking and an idea of the main components of the process of research and development in the current areas of audit and internal control. Learning outcomes: - to summarize quantitative and qualitative methods of scientific research and business process management in the field of audit; - to apply modern information technologies for the implementation of research; - demonstrate logical thinking when conducting research; - to develop analytical materials for the management of business processes in the field of audit services.
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The system of management accountin
- Number of credits: 5
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to develop in-depth knowledge of doctoral students in the field of management accounting at manufacturing enterprises on the basis of studying legislative and regulatory acts that regulate the accounting of production costs, the use of accounting information to make managerial decisions. Discipline is focused on the formation of skills and skills in the use of the management accounting system in key areas of management: planning, control and regulation, measuring the performance of the enterprise, making management decisions. In studying the discipline, the following aspects will be considered: the theoretical and methodological foundations and essence of management accounting, the classification of costs for decision-making, the accounting of costs for materials and labor.
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Digital technologies in accounting and auditing
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the ability of doctoral students to acquire and acquire practical skills in the field of digital applications in various fields of professional activity, based on the knowledge of the principles of computation of accounting, basic methods, methods, and methodology for processing accounting information. As a result of studying the discipline, the doctoral student will be ablemethods, methods, and methodology for processing accounting information. During the study of course, PhD students should be competent in: ) to mainstream digital technologies in accounting, 2) streamline the preparation and presentation of financial reporting forms on digi 3) explain and examine the structure and content of the balance sheet, 4) to interpret in practice the workflow on digital media; 5) to forecast the processes and financial results of the activities of economic entities on Smart-carriers In the study of this discipline, doctoral students will study the following aspects: the methodology of transformation of accounting based on information systems, the study, collection and creation of the latest characteristics, methods for collecting and processing economic information, as well as its integration with information about the external environment and other aspects of the business, studying the methodology information support for management decisions, the formation of accounting, control and analytical information necessary for interested users to develop economically FIR solutions. in the framework of this discipline, information systems such as 1 are studied: Enterprise 8.3, Audit XP, SAP ERP, Oracle, Galaxy ERP and other systems to ensure the transformation of the organization into a digital economy.
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Theory and Methodology of Cost Accounting and Cost of Production Work and Services
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to create the ability of doctoral students to apply theoretical knowledge in the field of theory and methodology of cost accounting and calculating the cost of production, works and services. During the study of course, PhD students should be competent in: 1) to generalize the methods of accounting for costs and calculating the cost of production, 2) rank the parameters of the theory and methodology of costs and calculation of production costs, 3) to evaluate the main methods of accounting for costs and calculating the cost of production, 4) explain the importance of methods for calculating the cost of production, 5) calculate the basic methods of calculating the cost of production, using the basic methods of management accounting Purpose of the discipline. The theory and methodology of cost accounting and the calculation of the cost of production, work and services is an applied discipline in which specific quantitative relationships of economic objects and processes are studied. When studying the discipline, the following aspects will be considered: the basic principles of organizing cost accounting and calculating the cost of production. The concept of prime cost and its types. Accounting for the actual cost of production based on real, average and standard costs. Full and variable cost accounting systems. Organization and methodology of accounting for total production costs. Advantages and disadvantages of the system of accounting for full costs. The essence of the "direct-costing" method. Simple and developed direct-costing: differences in the calculation of cost and financial result, methods for allocating costs of service centers. Absorption of overhead costs, the essence of the ABC method. The main methods of calculating: the method of dividing and accumulating costs. Per-order and custom costing. Varieties of redistribution calculation. Accounts in the recalculation. Ordering (cumulative) calculation, scope, features of the compilation. Ways to improve the ordering calculation. Accounts in the ordering calculation method.
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Modern trends in the development of accounting and reporting
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the ability of doctoral students to acquire the skills and skills in the current trends in the development of accounting and reporting, to acquaint them with the main indicators and methods of accounting and reporting, to disclose the content of accounting and reporting. As a result of studying the discipline, the doctoral student will be able to: 1) to adhere to the principles and laws of accounting and reporting, 2) Rank the types and instruments of reporting, 3) explain and assess the financial situation, 4) interpret the results obtained in the preparation of the accounts, 5) forecast risks and possible socio-economic consequences, suggest ways to address them.
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Theory and Methodology of the Analysis and Assessment Ofinvestment Projects
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the ability of doctoral students to assimilate categories, concepts, terms in the field of theory and methodology of analysis and evaluation of investment projects, understand the interrelation and interaction of methods for analyzing and evaluating investment projects and their application in specific conditions of social and economic development of society. As a result of studying the discipline, the doctoral student will be able. During the study of course, PhD students should be competent in: 1) 1) to adhere to the basic concepts, functions and patterns of development of methods for the analysis and evaluation of investment projects, 2) to streamline the concepts of investment projects, 3) assess the impact of investment projects on the activities of the enterprise, 4) interpret the conditions for achieving profit in investment projects; 5)substantiate information support systems with the aim of minimizing the inevitable uncertainty and risk when making decisions on the implementation and achievement of project efficiency of investment projects throughout its entire life cycle. When studying the discipline, the following aspects will be considered: the method of simple (accounting) rate of return, the method of calculating the payback period of the project, the method of net present value (NPV), the internal rate of return (IRR) method, the axiomatic rationale for discounting (discrete case) alternative projects, alternative cost method, general view, peculiarities of the method of alternative costs, three methods for measuring alternati method, the axiomatic rationale for discounting (discrete case) alter projects, alternative cost method, general view, peculiarities of the method of alternative costs, three methods for measuring alternative costs, one-time and current alternative costs, alternatives the total cost of the resource, the optimization of design parameters, the optimization of financial parameters the total cost of the resource, the optimization of design parameters, the optimization of financial parameters.
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Theory and methodology of tax accounting and tax auditing
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the doctoral students ' abilities, skills and abilities of tax accounting and mastering the methods of tax audit based on knowledge about the laws of development of tax accounting and audit in Kazakhstan and abroad, the theory and basic principles, accounting methods for professional activities in organizations of various forms of ownership. As a result of studying the discipline the doctoral student will be able to: 1) understand the role of tax accounting and tax audit in a market economy, its tasks in ensuring control over the full and correct accrual and transfer of tax liabilities to the budget; 2) generalize patterns of development of tax accounting and tax audit 3) rank the main stages of development of accounting systems in the world, explain and describe the main differences and similarities between accounting and audit systems in different countries, interpret the views, concepts, and theories of major foreign scientists in the field of tax accounting and tax audit, 4) summarize the results of audits, draw up audit opinions, and make recommendations to the management of the audited entities on improving the system of internal control, accounting and tax accounting; 5) forecast the prospects for the development of the main tax models, conduct research in the field of tax accounting and tax audit methodology in the conditions of digitalization. The discipline "Theory and methodology of tax accounting and tax audit" considers the history and stages of development of tax accounting and audit as a separate science, principles, concepts and methodological foundations of tax accounting and the purpose of tax audits. When studying the discipline, the following aspects will be considered: methodology for accounting for tax liabilities, features of tax reporting, assess the level of materiality and risk in a tax audit, form audit samples; develop plans and programs for tax audits and conduct audits by type of taxes, prepare an audit report.
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Pedagogical
- Type of control: Защита практики
- Description: Aim оf discipline: formation of the ability to carry out educational activities in universities, to design the educational process and conduct certain types of training sessions using innovative educational technologies.
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Research
- Type of control: Защита практики
- Description: The purpose of the practice: gaining experience in the study of an actual scientific problem, expand the professional knowledge gained in the learning process, and developing practical skills for conducting independent scientific work. The practice is aimed at developing the skills of research, analysis and application of economic knowledge.