Magistracy
Speciality Code:
7M04117
Speciality Name:
Accounting and Audit
Faculty:
High School of Economics and Business
Qualification:
- Scientific and pedagogical direction - Master of Economic Sciences
- Model of graduating student
- Mandatory disciplines
- Elective disciplines
- Professional
Upon completion of this program, it is expected that undergraduates will be able to:
ON1 Use research and development programs in accounting, management and tax accounting, auditing and business analysis and monitor their implementation
ON2 Assess the surrounding reality on the basis of ideological positions formed by knowledge of the analysis and methodology of the audit of financial statements;
ON3 Implement a comprehensive vision of modern problems of accounting, management, tax accounting, auditing and business analysis and understanding the relationship of the management process in general and the organization of all types of business accounting and analysis
ON4 To work with the skills of public business and scientific communications (presentations, negotiations) to solve communication problems of modern technical tools and information technology.
ON5 Analyze financial, accounting and other information contained in the financial statements of enterprises of various forms of ownership, organizations, departments and use the information obtained to make management decisions
ON6 Develop options for management decisions and justify them based on criteria of socio-economic efficiency
ON7 Manage economic services and divisions in enterprises and organizations of various forms of ownership, in state and local authorities
ON8 Discuss the scientific position based on a deep understanding of the accounting system and scientific macroeconomic analysis
ON9 Assess situations in the system of in-depth management accounting and financial reporting of insurance organizations
ON10 Prepare project tasks for technologically solving a scientific problem in new accepted international standards on accounting and auditing
ON11 To be capable of analytical work, the ability to carry out research and innovation activities in order to obtain new knowledge, the willingness to apply this knowledge for expert assessment of real management situations
ON12 Formulate a problem and create teams of professionals and work effectively in teams, defend your position, convince, find compromise and alternative solutions
ON1 Use research and development programs in accounting, management and tax accounting, auditing and business analysis and monitor their implementation
ON2 Assess the surrounding reality on the basis of ideological positions formed by knowledge of the analysis and methodology of the audit of financial statements;
ON3 Implement a comprehensive vision of modern problems of accounting, management, tax accounting, auditing and business analysis and understanding the relationship of the management process in general and the organization of all types of business accounting and analysis
ON4 To work with the skills of public business and scientific communications (presentations, negotiations) to solve communication problems of modern technical tools and information technology.
ON5 Analyze financial, accounting and other information contained in the financial statements of enterprises of various forms of ownership, organizations, departments and use the information obtained to make management decisions
ON6 Develop options for management decisions and justify them based on criteria of socio-economic efficiency
ON7 Manage economic services and divisions in enterprises and organizations of various forms of ownership, in state and local authorities
ON8 Discuss the scientific position based on a deep understanding of the accounting system and scientific macroeconomic analysis
ON9 Assess situations in the system of in-depth management accounting and financial reporting of insurance organizations
ON10 Prepare project tasks for technologically solving a scientific problem in new accepted international standards on accounting and auditing
ON11 To be capable of analytical work, the ability to carry out research and innovation activities in order to obtain new knowledge, the willingness to apply this knowledge for expert assessment of real management situations
ON12 Formulate a problem and create teams of professionals and work effectively in teams, defend your position, convince, find compromise and alternative solutions
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Psychology of management
- Number of credits: 3
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: Formation of knowledge about the fundamental concepts of management psychology for the practical application of the most critical aspects of management in professional interaction. Basic principles of management psychology, personality in management interactions, management of personality behavior, modern ideas, psychology of managing group phenomena, motivation, and practical reflection.
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Organization and Planning of Scientific Research (in English)
- Number of credits: 6
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the research culture of the future specialist, and to study the theoretical and methodological principles of organizing research activities in the context of the development of science and society. The discipline is aimed at developing the ability to conduct independent scientific research using methods and techniques of analysis, and information scientific resources.
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Financial account (Advanced)
- Number of credits: 6
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form in-depth theoretical knowledge about the essence of the conceptual foundations, principles and methods of financial accounting and reporting in accordance with IFRS. As a result of training: - to resolve issues of assessment, accounting registration and accumulation of information on the financial and economic activities of organizations; - check the validity of the formation of reporting information; - draw up financial statements, analyze them in order to control and evaluate the effectiveness of the organization's activities; -to form a professional judgment on accounting and financial reporting issues.
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Strategic Accounting and Analysis
- Number of credits: 5
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the role, concept and goals of strategic management accounting in improving the competitiveness of business, to use methods and means of accounting and analysis that are the basis for making management decisions. As a result of training: 1. to summarize the processes of strategic accounting, planning, forecasting, reporting; 2. classify strategic management costs and keep track of them; 3. possess the skills of determining and assessing the value of the company, environmental factors, risks, drawing up strategic budgets; 4. make decisions on long-term investments and innovations, business segments.
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Auditing financial statements (Advanced)
- Number of credits: 6
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: form an in-depth study of theoretical and methodological approaches to conducting an audit of financial statements and scientific research in professional activities. As a result of training: - apply the norms and requirements of legislative and regulatory acts in auditing activities; - to form an idea of the nature of the subject and his environment - assess the nature of the internal control system - understand the logical sequence of the process of conducting an audit of financial statements; - generate working documents and an audit report.
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Foreign Language (professional)
- Number of credits: 6
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose is to acquire and improve competencies by international standards of foreign language education and to communicate in an intercultural, professional, and scientific environment. A master's student must integrate new information, understand the organization of languages, interact in society, and defend his point of view.
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History and Philosophy of Science
- Number of credits: 3
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: Purpose: Understanding of modern philosophy as a system of scientific knowledge, including worldview in rational-theoretical comprehension. The discipline includes aspects of the evolution and development of scientific thinking, historical moments, the contribution of scientists and scientific schools to the formation of science, and ethical and social aspects of scientific activity.
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Pedagogy of Higher Education
- Number of credits: 5
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: Purpose: To provide pedagogical theories and practical strategies for effective teaching in higher education, fostering critical thinking, and academic success. The course explores instructional methods, curriculum design, assessment techniques, and classroom management strategies preparing educators to create inclusive and stimulating learning environments.
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Modern systems of digitalization of accounting, audit and analysis
- Number of credits: 5
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: Purpose: to form the skills and abilities of using digital technologies in professional activities, methods, methodology for processing accounting information. Will be able to: 1. use basic digital technologies in accounting, auditing and analysis 2.explain, describe the structure and content, as well as draw up and present forms of financial statements; 3. Interpret in practice the workflow on digital media.
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Accounting and analytical support for business performance management
- Number of credits: 9
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form in-depth professional knowledge and skills of accounting and analytical support of the object of information management for making managerial decisions. As a result of training: - own the methods and ways of obtaining, processing and generating accounting and analytical information; - to study the essence and composition of information of accounting and analytical support for business process management; - get acquainted with the main methods for describing indicators and modules of business processes; - analyze the effectiveness of managing the organization's activities.
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Financial management advanced
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The discipline is aimed at forming a complex of knowledge among undergraduates in the field of theory and practice of financial management, its role and significance in modern market relations. When studying the discipline, the following aspects will be considered: Fundamentals of financial management. Tasks of financial management and corporate finance. Financial results of corporations. Investment decisions of companies. Risk management. Lending to small and medium-sized businesses. Financial planning. Portfolio management. Bankruptcy and anti-crisis policy. Financial management and state support.
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Business analysis and assessment of the competitiveness of the organization
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form competencies aimed at mastering theoretical knowledge, methodology and the formation of practical skills in business analysis and competitiveness assessment and management of competitive advantages. As a result of training: - demonstrate knowledge of the basics of modern methods and methodology of business analysis and assessment of the competitiveness of an organization; -apply business analysis and evaluation techniques; - identify the success factors of the organization and sources of competitive advantages; - justify the choice of objects of analysis.
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Internal Audit
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form theoretical and practical knowledge, acquire skills in the field of theoretical and methodological foundations, knowledge of methodological and scientific and applied issues of setting and organizing internal audit. As a result of training: - own the methodological and methodological provisions of internal audit; - draw up a general plan and programs of internal audit; - evaluate the effectiveness of the system of collective management and internal control based on risk, - use modern methods and techniques used in the internal audit of organizations.
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Consolidated Financial Statements and Analysis
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form in undergraduates the ability to assimilate systemic and deep theoretical knowledge in the field of consolidated financial statements and analysis of business projects. As a result of training: - understand the role of consolidated financial statements in a market economy, as the main means of communication and the most important element of information support for financial analysis; - evaluate the role of consolidated financial statements in the formation of reliable information necessary for users to make informed and informed decisions; - summarize the results of the company's statement of financial position and be able to draw up a consolidated statement of financial position, - develop and manage the results of analytical calculations on the analysis carried out in individual case studies and group projects.
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Methodology of the state audit
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the subject is the formation of skills in the use of methods, tools and standards for the organization of state audit within the framework of the activities of state bodies of the Republic of Kazakhstan, local governments. Undergraduates can make decisions in the process implementing a state audit.
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Methodology of accounting and auditing in public institutions
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: the formation of basic concepts, patterns, principles and methods of organizing and maintaining accounting and auditing in public institutions. As a result of training: - analyze and interpret financial, accounting and other information contained in the reporting of state organizations; - use the information received to make management decisions; - identify problems that arise in accounting; -apply information gathering methods; -apply knowledge of accounting and auditing and its institutional framework.
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Methodology of accounting and control in public institutions
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to to form the skills of applying theoretical knowledge of practical skills in accounting and auditing of internal and financial control in public institutions. As a result of training: 1. own tools for analysis, diagnostics and assessment of aspects of activities; 2. apply knowledge of accounting and control and its institutional framework; 3. analyze the specifics of the work of control and audit services; 4. apply the methods of researching the problems of the functioning and development of accounting, control in state institutions.
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Accounting modeling in MS Excel environment
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: formation of competencies of undergraduates in the field of accounting on the use of economic and mathematical methods and models. As a result of training: -demonstrate knowledge and understanding in the field of studying the theoretical foundations of the organization of research activities -understand the methodology of organizing and conducting scientific research in professional activities; - evaluate the main forms of displaying the results of scientific research; -to know the definitions of the effectiveness and expediency of the planned scientific research.
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Financial institutions: activity, regulation and risks
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The discipline is aimed at the formation of knowledge about the peculiarities of functioning and the main trends in the development of financial institutions of the Republic of Kazakhstan, supervisory and prudential regulation of banks, insurance and management companies, microfinance organizations, and methods of financial risk management. When studying the discipline, the following aspects will be considered: Structure, functions and main trends in the development of modern financial institutions of the Republic of Kazakhstan. Regulation of financial institutions. The concept of development of the financial sector of the Republic of Kazakhstan until 2030. Problems of development of the financial sector of the Republic of Kazakhstan. Ensuring financial stability and maintaining confidence in the financial sector. Development of innovation, financial technologies, new business models and competencies in the financial market. Methods of financial risk management.
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Financial control and state audit
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to develop theoretical knowledge and practical skills in accounting and financial control, state audit in public institutions As a result of training: - diagnostics of tools for evaluating and studying types of Public Services; - knowledge of the structural foundations of accounting and financial monitoring; - study of the specifics of the activities of financial control and types of state audit.
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Analyzing and Visualizing Data with Excel
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: Is to develop knowledge and practical skills in data analysis and visualization in Microsoft Excel and efficiently create complex visual interactive charts for visualizing reports and data. As a result of training: 1. create pivot tables and pivot charts, both basic and advanced; 2. format numbers and dates, and create advanced calculations; 3.convert data sources, including merging multiple files from a folderҢ 4.build and refine models, apply M and DAX functions.
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Business Analysis (Advanced)
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose: to form in-depth theoretical knowledge and practical skills of analytical calculations, analysis, company valuation, to develop modern methods for solving management problems. As a result of training: demonstrate theoretical knowledge related to analytical calculations; 2.use the basic methodological principles of business value analysis; 3. identification of key issues of the basic structure of the business and determination of the market value of the enterprise; 4. Development of research projects for business valuation.
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Consolidated Financial Statements
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The purpose of the discipline is to form the ability of undergraduates to present and understand the specifics of international financial reporting standards, scientific knowledge and research methodology in the preparation and presentation of consolidated financial statements, to acquire skills and practical skills in the preparation of consolidated financial statements.
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Tax audit methodology
- Type of control: [RK1+MT+RK2+Exam] (100)
- Description: The goal is to form the ability to develop the conceptual foundations of tax tax audit. Learning outcomes: - to summarize the patterns of development of tax audit; - to interpret the concepts and theories of the development of tax audit abroad; - to conduct scientific research in the field of tax audit methodology in the context of digitalization; - develop recommendations for audited entities to improve the system of internal control and tax audit, etc.
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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.