1:)q 2

I;}]KI'I'I.]MIII

<JI.ll. I-1,tru.lur

a.l Y.rr.I..r

r,rK vltIlRepcu Oxy ici xouiruc

2020

Nr,l.'r r,r

t(a6sulaHarsr u6

IJIIM AJ]VIII BI

Ijlective Ciourses Catalogue on the Educ

y'I'UEP}KIIAK)

I

lpopcrtop rro v.rc6rroii pa6ore

Pl- fI [IXB <Enpa ruircxr.rii rraqnoHa,,rsrrsrii yrrrrBepcurc'r')> _Hiu. JI.ll. I'vuu,resa

Jlapra

apHaL'rraH

<<7M04126

Ecen

Nare

al,,lr.r.r>

6i

_",r i^,r

6araapraraacrr 6oii srrrrua'::lertu gri traHlep r(araJlorbt

Kala,rol lrreKTr

BH r-,rx

ar.rcua

n,qu

It IItl 05

pa3otra.re.J]

blroti rlpor.paMMe ( _1M

₀₄

I26 V.rel

u

'I ^ooyqaolrHx c, npr.icMa 2020roaa

a l.j't)

ittion

I)ro1.lrat11

( 7M04

126

- Accountine

and

auclit) lirr the students ol'thc 2020 year adrrission 6

1:)q ²

K

1t

n E.A.

Vicc-lle ctor firr Academic Affairs RSE REM <'I'he L.N. Gumilvov llurasi:rn Nat ional

U n

ivcrsity, APPROVED BY

fleuHiqarayu / Ha:sanfie l.ucu,unlwns I

Name of the coursc

llpeperau:nr.r.ep/

flpepexeu:a.rsr/

Prerequisites

I cclre

,v!

Ilau

u

in tta

n-rr

i /

I [H x:r

ilncrtunnH

ur,r

/(iycle

ol'the

co

ulse

Kpe4ur Kpe4ur Credit

KstcKaua aHHoraqaq/

Kparxar asuorauwsl Annotation

5

clp /l couecr p /

Scnr

cstcr

I KI I

XOOK

I

rll

BK PD I,IC

)l{(X) ronrouerrri _/ By 3oecruii xonrrrorrurr / [Jn

3KoHoM kKanbt(

flpouecrepli

carr

tvers

I

co m onent

[iopceT),'

l

{rrlrpoar':aurr

3KOHOi\'lllrtecl(ux rpoueccoB

Digitalization of

econontic process

KI I

)K(X)K iJrorou

rlrauur KyKbr KTbr K pe.rrey

Kypc ur$paaur,rpy

ylrepici

rypaasr 6i,riu xyiiecirr

xa.rrLlltrac tt,tpaltr,ri

uuQp,rauaurpy arel,eriu.

lll,lli

f Ko IloM t-r KaHbr

H rypli cilrrartaplt

MeH

proccsses. teveals ploccss

in

various entalion

ol

digital

ol

Kazal(hsta0.

Kapxbr,rbtK ecefl I

<DuHaucoeurii y,1sl I

Financial accounting I

ce KTopnapLtHAa

fbl cillr:,ll,li

Itpo

uecrrrt epeK[eni(Tepiu

_ropcc

rcli.

^(a.rarcrau

fKoHoM r Kac br

ltna ulrfptrstx

o

HIey xaHe

a(napaTTbrK

alMacy xyiielepiu

eHr lyAr Tanlarjtbr

Kypc {ropr'lupyer cucteuy rHaurii o

npoueccax qu(rpoor.rtartuu. pirc,.pbtBaer

noreHuxzLn [tldlpos-]aurrr. oco6eruocru npouectl rrrr,1,p,lr,,.,u,rr,

"

l1-tj.lrl"^ ^{orpilc rr\} _-

^rr_

^c(repax ?KoloM,JKl.l,

a,r,.-rrr.r

rpy,,j1.

BrelpeHre

rx(ppoBbr\ cxcrcNr

' *-'narl.r

NI U

O6MeHa

rn40pvartucii- ,

.)KOr(JMr{Ke Ka:laxcraHa-

2.

The course lorms a svstem

ol

knowledge about digiralization the potential

ol disilillirltion.

lcatUrcs

ol'the

disilalizal _ion industlies and seckrrs

of

the cconorn

y,

analyzes

the

implcnl

rocesstn and

iI

li)rntatton exchan stenrs in tlte econotn

) ^Kypc

Ka

es

laliclaH

)KOHONllr}(acbt

trc

\llrlbtriilplt,fthr}(

O Fllly 70ll-0l- lg

Ka,a,ror

^r.cLlnn,ruH no o6paioBa

renr,'oii

oporpaMMe. 14rrtan,e nro;.roe

(+KbrKTbr(

peTTey xa

(apxur"rrlrr. _{ecerr I}

ll! ^r]K

Pt)

t

lc'

Ilpaoaooc pery,rupoBaH ^{e rKoHoM r.rKr.t} [-egal regulation

of

the

ecorotrtl

KIIx(X)K

Jt rlK

l,l) llK

of account irl

Taruta 6oiir,r

u

rra Kor\trloHerrre

XanLrmpan6rl( ecen xaHc ayilxr: 1copx,

xaHe parr

xa

Moxn)HapoIHLril

yvcl

x

alilttt:

tcopH,

11 ltpaKTrKa

lnlernational Accounting und Auditing:

'lheory and Practicc

lt XLILIIII]TC

Ey,r

^rcypc

Kapxbrnbr( ecenri,,rixriu

xanbrKaparTbrK craHAaprrapbtHa caiiNec yiibr'4AapahrH KapxbrJ'Ibrx

ecenriliriu

Kanbtlrracrbrp)

luriH la:aerli

rNfiaparrbl

rauy,

^6ara,ray

xaHe auyar,rrt

HerypnhrM

repet acnelrilcpiu

Kanacrbtpar'lbt.

IlJurapuarulr,rrrr raci6n niripnep, apryp,ri racirrleptc.

^r.o ;xilP.icrapra,

e,4icrauara. 5yxra.nrep,rix ecenri6 reopurcut uen Satsttstttl ueriue-lreu

6i-q

iu.

B :rou rypce

u3yqarcTCfl 6o,ree yr,ry6,relHule

acflefirbl opx]HaHl!.

oueHKrl l'I

pacKpbrrl.r,

uuSopuaLtuu,

Heo6xoa

Moii alr (toprurtpouaHll

(ruHaucono oTqeTHocTrl

opfaHtllalLri:i

B cooTBeTcTB14l,

c

Mex,[ytlapor'lll],lM l.l craHAapTaMu t[r.ruaucoeoii or.rer

noclr.

Kpearuauute npo$eccuouan ^{u tt ute}

cynitetr r.

3HaHIlrl ocHoBhtBarcb Ha pal.rrlrrHbrx llotrxoaax, ToYKax 3peHrir. Mel ollorlo tl.lu.

Teoprll

u Hafl paaJ'rellfirx pa]Bll1 l1l vrleTa.

This course examincs the more in-clepth aspects

ofthe

rccogtrilion. assessutent

and disclosure ol inlbrmation

necessary

for the loflllatiorl ol

^financial

statements

ol

organizalions

in

accorclance

with

internarional

linancial repolting

standards.

Creative plolessional

.judgrnents,

knowledge

[.rasetl

on ^vlrious

approaches, poinls

oi'vicw,

methodology, theory and directiorls

ot

developtnent

/ Konrrrolre

rr

lr,l u0 Br,t60 to tional ^(lom oncnts

lleHae 6yxra,rrepriri ccett ner

KapxblJIbrK

ecen 6epyli

YiibtN{rlacrbtpyaalu xarbr(apaJrbrK

r;rNipu5e, aya

ropJu,ui

eraH[apttlp!bt atilrrr't Nrtte

o,raprut npaxruKaaa Konralr), u.rcereJtepi napacrurput,raAtt; xa-!btKapiutblK

ecer

xeHe

aytrfiT craHAap'rrapblI KonraHy oaicrepir urepy.

^xa,r Lr\apa-'rr,r

tt

^ecenKe

aryab*l

ryxt,rpr,r\1,tarta-nt,t(

ueri:i. Eyxra,lreplir ecert

^)i.1Hc

ecen

6epy'

voae,llepi.

Ej-poniL'rhrK

Olarrarut Syxra,lrep,rir

ecen

xf iieci. Ali[l] ccenrir x\iieci.

xanLrK;rpir.r,r,

il\rrl u'IaHlaptrill)hlu,rtl epclrueriltcpt rtett

uel

irti

(apxsr,rrrr

ecen ^I OlHaHcoBbrii

y,rcr

I

Financial accounting I

(apxur,rurr

ecen I

Oh HaHcoBr,rii ),,rc r I

Financial

accountirg

^I

OuHa

coBbrii ^y.re

r

^I Financial accounting I

laxipr6e

^lypa,rut

6i,rilt xyiiecitt

Karbrnrac'Ibtparbt.')(oHoMtrKa]rbrK Kbr3Mclllll

ryp,ri

ca-ra,rapurrr KyKr,rKrbrK

pcrrey

Kypannapbt tHhlKTarl.ilbt,

lteu,tetetrir

SKOtrOMlKa,lbtK CaflCaTThrrl

MaKcaflapblHa KoJl )h!'Thil)lleri

N+t(bltiThlK NlpaJrx.rpJhrL ^t

uivai,rit

i 6at i. tattust.

Kypc rpopvupyer cucreNly rHaHxii o crcreire

rrl'\aBoBol'o peDnllpoBallxfl

3xoHoMrlKlr Ka:axcraua I

NlexiayHapoaHoM

onbnc.

PacKpbtBarcTc, xHcrp)iNleHrr,t IlpaBoBofo

pefynupoBaH,

pa3,'lxtlHblx

c(lep lxottilun'tectoii aerrerbHocrl.r. aaerc! ^o[eH!(a tQ$errrenocru

^fl paBoBbrx rlrrcrpyMerrroB B

AocrrxerrIr.r (ejreii

^]Ko Hor\111rrecI(o

ii

flo,,rllTaKr rocyaapcrBa.

The course tbl.l]rs ^a systenl

ofknowledge

about the system

oflegal

regulation

of

the economy

ot

Kazakhstan and international experience. I-he

instru[ents of legal regulation of various

spheres

of ^economic activily are

^revealed, the eff'ectiveness

of

^legal instrunrents

in

achieving the goals

of lhc

state econornic

-) Kapx6rnLrK ecen (repetLitr-rinrcH) 5

OrHaHcoBL,rii yqer ( n po,l B tr rr.""T LI ii ₎

Finacial accourting ( advnnced)

)

:l KIIIK ,I/I

KI}

l'l) l,('

o l:lly 70ll-01-lq KrrarrorrrcuHtt-,rutt ttoo6patoBlttc:ttutlii

ttporpaltnte. H3ltallrie Blolloe

I

Dolicy is assessed.

,4ucrlr.ttr,rrlra o\BalLrBaer BOnpocbr

\lexlyHapolltofo onr,t]a

opfaHU3allul.l

6yxrarrrepcroro ylera u Sluatcoeoii orrterltocrr.

pa3pa6orK14 craHllaproB

aya Ta IX

tlcIIOrtb3OBaHIle

a

rrpaxrt.t.tecxoii

IeflTe,lb ocTlt;

^ocBoeHOe

NleToIoB

rrpr'rNleHeHu, Mei*(.ayHapoilHr,lx

cTaHAapTOA yrteTa tl

^ayaxTa.

Kon ue

nrvarrsrrre

ocHoBbt MexayHapoilHofo

y,rera. Moae,rl 6yxralrepcroro yrreTa

olqeTHocTt-t.

cucreua ylera

B cTpaHax Eeponeiicxoro coro:a.

cucreua

yrera CIIIA. Oco6esuocrl r ocHoBrbte pxHuxlhr

MexayHaponHbrx cTaHtapros ayauTa.

The

discipline

coveN _issues

of inlenlalional

experience

in tlte

organization

of

accounting and

flnancial

reporting.

thc

developrnent

ot auditing

standal.ds and their use in practice; mastering the rncthods

ol'applying

inrernational accounting

and auditing

standards.

Conceptual liantcwork of international accou

tins.

Models ol'accounting and reporting. Accounting systeor in the European Union.

US

accourting

systenl. Features

and

basic principles

of

international audjting standards

llapsr riraplut

ca,larbrK yiibrMtacTbtpy,

HapLlKTbt

K

ca,,ranbr( yiibtMAapI6trl KypbrJrbrMLr. calJraJrblK

Hapbttc cy6r,eriri_repiuirt o3apa

ic- Knw ^ur,r rr H.[a r-"-brrula iirr,rH

xyiie,lir xaue

o6r,eKrrrsri Nr.r(clLlrL,p. lhoHoMtlKurbrri rlaMyllbrH

rreIilri yplicTepi

MeH npoSJreNt

anaph|l vllil_lr,t

lI{olroM ll Kilrrbr

K oiinav

^N4eH

6irrilruiu

r yrac

xyiieciH

ra,r lr nrac rr,rpalur.

(l)op\,iupyeT llenbHyK] ct{cTeMy lKolloMx,lccrorl) Mblttljreflr, B

^o6nacTr

orpaciteBoi:i opTaHxlaux pbtH}(oB. lalio oMepHocTeii

o.rpactretoii

r

aH taur r pbtHKots, cIcTeMllocTI I

O6]eITUB OCT

l ^1{lIlK

,r(

u)

I'I)

^I,L]

Mcv:rerc r-lir ar,;tur NiUc (apx6r.jlr,lK 6ilKt,r,1a\

I oc)l(apq Bcr r

lLtii

a\',1ul

r

tfxHaHcos6rii KOI r l)OilL

Slatc au(iit u d llt)ilneial control

) ^') (oHoMIKaHbtl

MeMneKerriK ceNTopr,tHL,r{

cv6r,erriaepiHae

MeMreNerriK

ayltur xaHe 6arcrr,lay xyfieciHir{

[yp:r-t.lapsru

r,rH Heri3ri

e,{icreMeniK

lpurrtunrepin, TecinAepiH 3epTTcv. MeM,reKerrir ayAuropnrr{

NoHe xaJlbrKapanbrK cTaHtrapTTapra

ceii(ec Kapxbt ecenri,ririHirl

ayAuTiH xannbl MaKcarrapbt.

'faxrrplrnru xJHe olibt(

optacsrrr

6i,ryre lteri3aerreH

erteyri 6\ pvirraH\,rap.lbr aHbr K r

a]

xeHe ^.r ;r) cxe. r r i

6lr

a,ra) .

H'.tylaer ocuoalrtc MeronrqecKrte lrplrlltltrbr. norxorbl

l-iHcrpyMeHToB

crcreMbr rocyaapcrBeHHoro ayrula u KoHapoJu o cy6texrax

rocynapcrBeHHoro ceKTopa

fttoHoMuru. C)6ure ueru

rocyaapcrBeHHoro

ayArropa

npoBeAeHue

ayAura SuHarrcotoii oltcrnocrr

B coorBerct.Br1l{ c NlexnyHilpoAHhtMr.t

craHAapraMx. l,llurll(rurautr u oueHt<a p

cKoB cyruecTtseHHbtx

ucraNeulrii

Ha ocHoBe 3Harru, cv66eKTa x efo cpeau.

Studies

the basic methodological

prirrciples. approaches

of the tools ot

rhe system

of

state

audit

and

control in the

subiects

ol the public

sector

of

the econonty. I he general objectives

of

tlre state auclitor and the audit

of

financial slatcments

in

accordance r,vith internarional slanclards.

ldentificatio[

ancl risl(

assessnient

of

material misstatenterts basecl on kn0rvlcdge

ofthe

sub.iect

aId

its environntcnt.

Ar.Lrlt Icr ir,repi Ocrrorrr,r ar',tu la

Fundamentals of audit

6

bII

^I'K

ri.rl Kti

I'

l)

lr( ^l

4 (apziuu

ur x eccrr I

Orltanconltti v,rer

I

[' inancial accounting I

(1, Fll

ly

708-01- 19

KaraloT jtlculn,q

_{rr rro} o6paroaalc,qsno

ii

npofpaNr\,lc

Il

l.tilulrc Bropoe

-fte11.

(liutilllr,rK r aJrllit\

( )t pac.reroii lttta-rrr lndustn:rnrrlrsir

BQlHriKaKlruxx

B xore

B3aIN.1OAefiC]B

i:i

Cy6reKTo

xblrbrK

ecetl

flIltlH

rarlnaii

B

OTpacJteBol() pbrHxa,

,1b1. Kanura,rAaftr e:repicrep

rvparlbl rr,raBrrbrx reHr:IeHllli

ii

tr lrpob:reu

4tyuruuorrlp

Forms

a wholc

svslent

ol-econornic thinkin g

anci kno',vlecigc

in the llcld

ol' o8aHn, o].pacJrcabr\ pLtlti()B

industtJ

organization

ol

rrarkets.

the

paftefl]s

of the

sectoral

orllatrizalion of

mafkets, the systentic and obiective _nature

ofproblems

arising in the intcraction

of the

sub.jects

of the industrl

m

alket, the

rnain trcnds

and

problents

ol

the firnct ion in

ofthe

industrial _markets

[iy-l rypc

rap;ritr ecerrr i.,rir irrTarnayltbtR Her

i3ri

atric.repiH,

xr,r,rts[i

.r.a6utcrur Kap rt

(apxbrnbtK

ecenririxr.i

lart,t1ay. AKLUa-qai (apaxaT-rapAbtrt Ko3ralbrcbr _ryllan6t Kapxbr,,rbt

(

ecefl 'r'ir

irri

ra_rrlay

B :rou rypce H3yLlaorc,

ocHoBHhte

Meroabr aHanlJ]a O

^llaHcoBoii

oT.leTHocTx,

AHan 3 rlruarcoerrii or,terHocrl.l o

coBoxvnHoN4 rojoBoM

,[oxotre. Asa,ru: $urraucoeoii or!erHocrr.l o6 n:tueteuun

co6clBeHroro KaluTiUIa.

Aua,ru: r[utatcoao,

oTqeTHocTLt o

IBrxeHIu

AeHexHbtx

loroKax.

This course

examines

the basic

ntethocls

of analyzing finuraiui ,toi.r,"ntr.

Analysis of financial

sratenrcnts

on total

annual

lnco,ni arotyri. oi-in"r.iot

statements

on

changes rn

equity.

Anarysis

of

financiar statenrents about cash flows.

/_

Auarroaa

I

.ltrruct,/rortt,r/sigrtatLrrc _I

0\,ot.to

(A r Lr-x{rI r/OH( )r'Nantc)

(nala/l(yUi/dlte) 7

tirr tK

b/l

Kt]

Pl)

t(

l(ap;rcr,rirr,r( cccr rri,rir<r.i ratrrllw n llt]rH3

(] |a

coBoii orrt!-t.Hoct.i{

lri na|cial Stalentent Analysis

1

O EI{y

708-01-19 Kilraulor

rl]crrxnrllu

no o6pa.roaare,r s r r o

ii

nporpau

ve.

l,l3taHxe Blopoe

SuQ.apu orbrpblcbrHla (apacrbrpbrnxbr xaHe 6exirin.qi

Paccuo rpeuo yrBepxAeHo

Ha

3acelaHtrH r<arltelpsr ('orrsielcred alrd

appro-r

ed at the mecting ()l

_thL,

dcpatlruent

KyHi / rrala / date ^(1q. ftJ ^, L) *rir.r" / rrpuro*o-,17 Record

J\s

Kapxerrrsr x ecen I

tDHHarrcosurii v,rer I

Financial accounting I