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Eirirra 6epy 6argap,ranacu 6;xramep,rir ecen xeHe ayaHr czllracbrH.qa MaracrpaHrrapabr aalbrHAayFa apHanraH O6pasoeare.nsHar [porpaMMa nperHa3Haq€Ha a]lf, no;rroroBKH Mafr.rcrpoB g o6lac'ru 6yxra.rrepcrcoro yqera
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Yuer u aynur 7M04126- Accounting and audit<Bi,riu> rypa,rsr (a:a6crau Pecny6rnracuHtrH 3aHrr
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otqy opH;IHaH xeftisri 6i,riu 6epyain naeruerel"riK xarnbrrauix4erri
crangapru (31.10.2018x. N604). KP <6yxra.mepnir<ecer xaHe Kapxbr,rbrI1 ecenri,rir rypa,rsr> :ar1tt 28.02-2007, Ns214 (02.07 .2018 N. e:reprylepiueu)
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epeNerepi (30.10.2018x.
J$595). Kpe4r.rrrir rexHorroru, 6ofu,rnurao(y
ypAiciH yfibrMAacrbtpy epexe.nepi (12.10.2018x.
Ne563.Xorapsl xeHe xorapsI oKy opHtIHaH xefiiuri 6i.rirr.ri 6ap r<agp.nap4sr .(afLrHAay 6arsrrapsrHsrrl cslHbrnraybmrbrH 6eriry rypa,ru (13.10.2018x.
N1569). Y.nrrsrr< 6inircri.nirc rueH6epi (eleyr'aerrix epinrecrix xaue ereyuerrir xene eq6erc KarslHacrapblH pe'ITey 6ofiutuuraPecny6luraruq yru
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oarepry.repiuen).3aroH Pecny6,rr.mN Ka:axcran <06 o6pa:oaanNu). focyaapcrBeHHufi
o6qeo6r:arerrusr
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28.02.2007, J',li:214 (c rn3MeHeHr.rrMr.r Ha02.07.2018 r.).3aroH
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perynhpoBaHHro couu:rlrbHr,rx r.r rpyaoBLrxorHoueHr{i).
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cn]rKauHx.Yre. npara:ou
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Tlrnosrre Keaau{raxaquoHusre xapaKrepxcrr.{xr gonxxocre [eAarorHqecKl.{x pa6orxHKos H npIlpaBHeHHbrx K Hr.rM JrHU. yTB. npHKa3oM Munucrpa o6pa:oBaH]/., Lt P,ayKlt Pecny6,rarr Ka:axcrag 13.07.2009 roAa Ne 338 (c n:ueueHnxuu na 12.05.2017r.)Law <On Education> of the Republic
of
Kazakhstan. State General Education Standard on higher education (31.10.2018, No 604).Standard Rules
for
the Activitiesof
Educational Organizations that Implement TheLaw of the
Republicof
Kazakhstan <On Accounting and Financial Reporting> dated 28.02.2007,No.
214(with
changesfor
02.07.2018). The Lawof
the Republicof
Kazakhstan <On Auditing> dated 20.11.1998, No.304 (with changes for 01.01.2019),
Civil
Code, Tax Code, Entrepreneurial Code.Study Programs of Higher and (or) Postgraduate Education (30.10.201 8 Nr595). Rules for the Organization of the Educational Process on the Credit Technology of Education (12.10.2018, J1!563).
Classifier of Areas
of
Trainingwith
Higher and Postgraduate Education (13.10.2018 J\r569). National framework of qualifications (approved by the protocolof
16.03. 2016 by the Republican tripartite commission for social partnership and regulation of social and labor relations).Typical qualification requirements for administrative public positions
ofthe
building"B".
Approved by the order of the Chairmanof
the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption Affairs dated '13.12. 2016 r J\! 85 Typical qualifuing requirements
to
categoriesof
postsof
state auditorsof
authorized bodiesof
intemal state audit and financial control, being administrativecivil
servantsof
the building"B".
Approved. Order of the Ministerof
Finance of the Republicof
Kazakhstanof
27.10.2018, No. 573
Qualification reference book
of
positionsof
managers, specialists and other servicemen. Approved by the order of the Ministerof
Labor and Social Protection
of
Populationof
the Republicof
Kazakhstan dated21.05.
2012r
Ns201.
Typical Qualification characteristics ofthe posts of pedagogical workers and persons equated to them. Approved. bytheorderof the Ministerof Education and Science ofthe Re blic of Kazakhstan on 13.07.2009 No.338 with sfor
l2-05.201Eiliu
6epy 6ar4apaJraMacr aflcbrnqa gaiisrnqay 6efiHiuiq rapracr,r / Kapranpor[x.rr
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map of educationBB uaKcarsr
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6yxra,rreplir, ayAr.{T )KeHe aKnaparrr,rK-aHararuKirlrbr( (on.qay canacr,rHAa reopu.f,nbrK x6He npaKTHKzlJrEr( Aauulu(neu
66cexenec rcagprapasr ,qairrH4ayflogroroara KoHryperHoc[oco6usrx xa.4poe, BnaAeroulnx yuy6reHHofi reopernvecrcofi
u
npaxruuecrcofi noarorosxofis
o6,'racru 6y<ra,rrepcrcoro yqera, ayafiTa u r,rH$opuaqnouno-auaJrHTHqecKoM o6ecneqesne 6n:seca.Preparation
of
competitive personnelwith
profound theoretical and practical trainingin
thefield of
accounting, auditing andr
lness.MACbI
ovip cypyi
6apstcr,rHra Nana 6irir,aai r.repyre 6a6i,remi uarncrparmaplrrA XEHE JI a3brM.qbrK no3Hqr,rrJra
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The concept of education program
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The EP regulates the goals, expected results of the preparation of undergraduates who have a wide range of theoretical and practical knowledge in the professional field, capable
of
self-improvement, self-development and masteringof
new knowledge throughout their active life. The EP is implemented through classroom activities using interactive teaching methods, the independent work ofthe learner, and the performanceof
experimental research work. The passageof
practices (production) that allow the graduate to becompetitive in the labour market and
qualifi for
a wide rangeof
positions, career groMh in organizations as real, and the state sectors of the economy. The development of the programwill
provide an oppoftunity to independently and in the team to develop reasoned intemal re doc as well as effective use them in the ractice of accountin and auditinTyrexriq 6irirri.rir
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Graduate ualifi cation Characteristics Eepi.rerix gepexe
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education.
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KapxsrlrbrK, ay,u,HTopnr,rK-KoHcalrusrrir xase ecenriK-TarAaMar6rr 6el il,ruelepaeri KsrsMer
Opraur.r:aqlroHHo-MeroAl.iqecKoe o6ecneqeHue yqera
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accounting and auditof
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economic, financial, audit-consulting and accounting andanalytical units and servicesKaci6n rquruer o6r.exrici
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The object of professional activity
Kaci6n
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Functions of professional activity
Keci6n rsrruer:
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ryxupuMAaMacbr ryprHcbtaau 6yxralrep,rix xeHe TaHy xaHe 6aralay,xutay
xaHe uHT tubrFhrH aKnaparbrH ryciu4ipy yfibrMHbr( Kur:lueriHe 6arsr,ray xacay Ma(carbtH,[a txbrrr,rHAap MeH txLtrbtH.(ap, sKoHoMxKanbrt( AarAapbrc xarAaf,HHAa reyexen.qepai 6apsruura a:airyra 6arurrra,rran ruivAi ueuir'laepai :rip,rey yLuiu tuicri a(naparrbr (anbrnracrbrpy; MrrHHAapAbr 6ara,ray, 6rogxerrir xocnap,ray, repcerriurep.4i 6aKurnay xeue o,rurey Txiuli 6ac4apy ueLliu,qepiu yaxru,ru Ka6rr,r4ay yuin urrrrtruaparr ecenxe ary 6ofiunua xener aKnapar aaihtHAay;xo6a,rrtK xese 3KoHoMt tcllrbrK
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eugipicri cunarra[Trrn ece[Te;rren MarepfialrAapAbr 6o:rxay tapxu- O EHy 708-02-19 Oopa:ooareasnaa nporpaMMa. H3AaHre aepBoeYfisrrr.rgap, Snpua,rap,
6aplu6
ueHurix rypiugeri xopnoparlNrnap Oprauu:aqna, $uprusr, ropnopaquu acex $optr co6crBeHHocrr Organizations, firms, corporations of all forms of ownershipYiiblMAacrl'tpyurbt,'ruK xeue 6acKapyusuru6
-
ereylrerrit< MeHeaxMeHT xyie,repiuiq arrarHocruKacbrH Nypriry, r:cinopstHHbtl Mllccr.trrcbtH Maqbr3abr cxrrarraManapblH aiit{brrlaayra 6arurrra,rrarr ic-ruapalapalr erip,rey xaue icxe acsrpy;ayAllropnbtK Krt:uer
-
racinrir (br3Merre xanbr(apilJrr,r( ayAr.rr craHlaprrapsrrrr{
eAicreuecin xeue agicrepiu (oJtraHy, MeMne6errix cegopcy6'uexrinepiH.qe lreu,rererrix ayAr.rr xeHe Sac4apy xyfieciu KypacrhtpyAbt{ eAicreuenir nprHuunrepi, roci,raepi, xocinopuxga (oJrAaHLtrarHH ecerlKe any xyiiecinirl AypHcTbrruu 6ara,'ray, 6yxra-nrep,rir [epcoHarAbrrl 6yxra,rrep,rir Kyr(arraMara (raccaluK olepaulflrapnbr ecetrxe a.]ryAbr
rexcepy,6roaxer ecenrepi, ougipicrir KoprapMeH xJHe rayapnapMeH oflepa(xqnap, eq6ex:a44apu uex roleuaep 6oiiuarua ecernepAi rexcepy [poueaypanapbtH riprey 6aprtcuuaa ic-epe rerrepixir( ,4ypr,rcrun rH 6araray) eu6er, ecenri xe3e(ae axivruinix ic-apexeTrepin ecerIKe any, ranaay xaue 6ara,rayAurq
uilui.ririH
ra,'lgay,reiiuri
r(e3eE4e 3(ouoMuxa,rsr( rnivai.nirriq aeureiiiu rorepy xonAapblg IaMsrry ryparbr ecelrepai (apay, KoHcyJrbratrru,rap xypri:y;uapyauLlJ'lblK (H3Merifl 6ipHeue xunAap 6oilbr (aMTaMacbr3 ery MarxcrpniK ArcceprauHrHhr xylere acbtpy yutiH Kaxerri xocoapnay xeHe Ha(TH MaTeplanAapAbl TarAay YUiH KaxerTi Ko3Aep xxbrHrblrbr Mep3iMAi Typne I{aoeApa MoxiricTepiHAe KaHlxlaTTbr( A CcepTaUxflnapnbr xY3ere acbrpy 6apbrcbr Typarbr TbrHliuraTbrH xeTeKtxinepre ecen 6epeAi.
flpoQeccxoua,r rxar Aeqr€rbrrocrb:
yqerHo-aHa,'uruqecxa{
-
c6op, pefiIcrpauxr t-r o6pa6orxn unQopuaurn, Heo6xoarzMofi4lr
$opurpoeanur rp[naucoaofi orqerHocrn opraHx3auxB
coorBercrBt{[c
MexAyHaporHbrMu craHAapraMr{, Qopuupoeanfie )Aerso-aHarrrrl{qecKoii [HoopMaur[B
xoHTeKcrecoorBeTcTByloueii KoHUe[UxIl [HTerp[poBaHHofi ru$opuaquoxuoi cr.rcreMbr
Arq
qe.nei ynpae,reuur 3KoHoMaqecxrrM cy6,exrou, c6op, o6pa6orua tl flepeaaqa {uuaxcoeofi n ne0ruaxcoaofi uut}opuaqru, aJu trJlaHflpoBaH[s x I(oHTpon, 3a xoaoM aeflTerhHocu{ [oapa34eneg[ii, [ptl3HaHxrl I-l oqeHKI-r SJIeMeHTol {uaauconoii oTqeTHocTr-t, c6op n uHTepnpeTaqau tuQopuauaa o 3arparax, r3Aepxxax ,t ce6ecrot{MocTlI peueHl,li, HarlpaBreHHLrx Ha MfiHlrMl,l3a(xlo pucxoB B ycJroBrl'x 3KoHoMu{ecl(oto Kpx3r-tca; oueHKa 3arpar, 6roAxerHoe ruaHl{poBaH[e, KoHTpoJIb u u3MepeHrre IIot(a3arelei Qyuruuoaupoaauar.[oAroroBKl.l ofleparuraoii lnSopuauuu o6 yvere rarpar Alt cBoeBpeMeHHoro [prlurrru :Sr[exueHblx ylpaaJreHqecKrlx peueH[ii;
npoeKTHo-?(oHoMH.IecKa{ - aHiLIIn3 lrHBecrllpoexroB I{
Bupa6orrarpaMorHblx ylpaBJ'IeHqecxfix perueHIIii, t[opvllponanue npoeKToB B lpooeccxoHa! bHoil AexreJ'rbHocrH, Bbrpa6orKa 0606ueHHux cnoco6oe nyrerv ]
pa3BllTX' pa3Hbrx KOMIIOHCHTOB IIpoeKTr{poBorHbrx yMeH{ii;
caMblx BaxHbrx xapaKTepr-rcTr.rK opfaHrl3arlfitI;
ayAllTopcKa, AeTTeJILHocTL - [ptlMeHeHrl, MeTo,[oJlorl-lfi [.I MeTOAITKII MexAyHapoAHLIx cTaHAapTOB ay,Uura e rpoQeCCroHalbHoii AerTeJrbHocTt{,
Meron[qecx[e llpt{Huxnbl, fioAxotrH I-IHcrpyMeHToB ctlcreMbl rocylapcrBeHHoro ayArrra
I
KoHTpoJ'rr a cy6r,exrax rocy[apcrBeHHoro ceKropa 3(oHoMt{KrI, oueHKa rIpaBHJIbHocrIt [p[MeHreMoi Ha npeArIpr.I{TxI-, cficTeMH yqeTa, orIeHKa flpaBlrlbHocrl-l leiicrBHii freTHoro nepcoHara B npouecce Qurcaquq xo3rrcraeHHLlxu
Qnnanconrrx o[epaqxi B 6yxmrrepcKofi AoK),.N{errraur[ (npoeepxaf{era
onepaquiic
AeHexHr,rMrr cpeAcTBaMI-{, pacqeToB c 6toAxerou, onepaqtrfic
[pox3Bo.qcTBeHHhrMr,r 3a[acaM[, r.r ToBapaMr-r, co6,rro4euun rpyAoBoro 3axoHoAaTeJrLcTBaI
pacqeroB rlo o[nare rpyAa, yi{era 3arpar }r KaJIbKyJ'rxpoBaHxr ce6ecroruocrl.r flpolyxunu, y.{era roroBoii npoAyxuxfi rr ee pe:rna3au[[ H T..{.), KoHcyJlbrau[[ [o cocTaBreHtllo oTqerHocr[, aHa"nIB 344eKr[BHocr[ ucnorb3yeMofi Qopr.ru yuera, aHartB I{ oueH(a AeficTBff a.qMI-IHI-,cTpaUut,I 3a orqerHlli [epIIoA, pa3pa6orKa n]Teii rloBblueHflfl ypoexa srf$exrrrHocr}-r xo3riicrBoBaHuf, B fiocneAyo[IeM lrepl{ole;
HanpaBneHxr, onpeAeneHxe reHAeHUUi pa3BLlTx, pbrHoqr{brx cTpyKTyp Ha ocHoBe tHAycrp[arbHo-]rHHoaauxoH
oii
tIoJ,lHTl]KH, nprMeHeHa, HayqHHx MeToAoB cacreuara:aquu, o6o6u1euur, cortoctaa.nenlrr u o6pa6orxu craTficTuqecKux n oTqeTHHx AaHHbrx, [polHo3[poBaTb pacqeTHbre Marept anhr, xapaxrepa3xpylou[x npox3BoAcrBeHHyo u $flrrancoao-x03riicrBeHHyro AerrerbHocrh opraHr{3a(l{u 3a prA ner, o6ecnevurr na6opar-rcceprauur.r Ha 3aceAaHn,rx xaQeapbr
O EHy 708-02-19 O6pa:ooare,ru.rar rporpaMMa. [,I:aaHte neproe
Professional activity:
accounting and analltical
-
the collection, registration and processingof
information necessary for the formation of financial statementsof
organizations in accordance with intemational standards, the formation of accounting and analytical information in the context of the relevant concept of an integrated information system for the purposes of managing an economic entity, collection, processing and transfer of financial and non-financial information, for planning and monitoring the activities of departments, recognizing and evaluating elements of financial statements, collecting and interpreting information on costs, costs and production costs for the purpose of monitoring the activities of the organization, the formation of relevant information to develop effective solutions, aimed at minimizing risks in the context of the economic crisis; cost estimation, budget planning, control and measurement ofperformance indicators.
preparation ofoperational information on cost accounting for the timely adoption ofeffective management decisions;
project and economic - analysis ofinvestment projects and development
competent management decisions, the formation of projects in the professional activity, the development of generalized methods through the development of various components of design skills;
organizational and managerial - to carry out diagnostics of social management systems, develop and implement measures aimed at improving, establishing the mission of an enterprise, detailing the status of an enterprise, declaring the principle of operation, determining the most important characteristics of an organization;
auditing activities
-
applying the methodology and methodology of international auditing standards in professional activities, methodological principles, approaches ofthe tools ofthe state audit and control system in the public sector, assessing the coftectn€ss ofthe accounting system used at the enterprise, assessing the correctness of the actions of the accounting staff in the process of fixing business and financial transactions in accounting docurnentation (verification of accounting of operations with cash, settlements with the budget, operations with production stocks and goods, compliance with labor laws and calculations for remuneration, cost accounting and calculation of production costs, accounting for finished products and their implementation, etc.), consultations reporting, analysis of the effectiveness of the used formof
accounting, analysis and evaluation of the actions of the administration during the reporting period, the development of ways to improve the level of economic efficiency in the subsequent period;research actiyities - to carry out scientific and theoretical, methodological and economic substantiation ofthe chosen direction, identifuing trends in the development ofmarket structures based on industrial innovation policy, applying scientific methods of systematization, synthesis, comparison and processing ofstatistical and reporting data,
predict the calculation materials characterizing the production and financial-economic activities ofthe organization over a number ofyears, provide a set ofnecessary sources for analyzing the planning and factual materials needed to complete the master's thesis, periodically report to the research supervisors who are heard on the progr€ss ofthe master's theses ofthe department.
O EHy 708-02-19 O6pa:orare,rsrar rporpaMMa. I43AaHle repBoe
2 I,I
x/6eiin
racsr/Ka I IIJIIT I{OMII€'I eH I|I|Xa.rnu
xeci6n4YrsIPerri,rix/
O6qenpoQeccuoHaJrbHbre Kourrerenrlr.rr
(OIfK) /
General professional competences (GPC)
Orqsrry nornxe.repi
(OIIK
u.nurepi)/ Pery.lsrarsr o6y.reunn(esnxuquOIIK) /
The result of training(GPC units)
04ury rornxecin
rqarsrnracrrrparsrn(4yruperri,rix
nrerurepi) naH,(ep araysr/Hauuexoaaune gncqnn.nux, Qopmrlpyrcrqlrx
pe:ynrraru
o6yvennn (e.qnxnqr,l nounerenqnfi)/The name of courses that form the results of training (units ofcompetences)
MK, -
fienaroruxa.n urr6sr:uerreri
coHrt,rxericrixrepai nparrrxaaa
icxeacLryy,
rbrJrbrMn 3epTTeynep canacbrH.4aor 6iniuiH
r<errerl
xaHe repeH.{ery
OIIK1 -
Cnoco6uocrspelxaTb
coBoKyflHocTh npoSeccnoxansx6rx 3aAaq HaocHoBe
r{HTefpHpoBaHHbrx:Haxrafi,
yueurfi
H otrbrra, a TAI(XE J'II'T{HOCTHbIX KAI{ECTB,fio3Bonrrculux
eS$ercrusuo ocyulecTBJ rT6npoOecclroHanbHyro AerTeJl L HOCTb
GPC,
- The ability to
put the latest achievementsin
the fieldof
pedagogicalactivity
into practice,to
expand and deepentheir knowledge
in
the fieldof
scientific research.
OHl - Bac6apy yaepici Ke3iH.qe ncHxoJrorxflJrLrK enicrepai r<eci6n ic- epexerri Ny:ere acupy xe:iHne Kon.qaHyra AafibrH 6ony, xo6arLr(- reprrey xyMbrcrapbt MeH pKbtMra
xerexuilix
ery.PO1 - I-oroaHocrb
npuMeH.f,Tb ncHxoJlorfiqecKr.reMeroA;r
BnpoSeccnoxa,rrxofi
AerrerbHocrr.t B npouecce
y[paBneHr.rr, pyKoBoAHTb npoeKTHo-HccIeaosare,'rlcrco aerTeJ'lr'HocTbto uKOIJIEKTHBOM.
RT1
-
Willingnessto
use psychological methodsin
professional activities in the management process, to lead design and and research activities and the teaml. lller
ri,ri (reci6x) / I,lHocrpanuufi n:rrx (npoQeccraona,rtuuii)/
Foreign language (professional)2. MeseAxuesr / MeHeIN.uem / Management
3. Ilo.rxororue ynpaeleHur / Eac4apy ncnxo,rornrcu
/
Management psychology
O EHy 708-02-19 O6pa:orare,rrnar nporpauua. I,l:sanne nepaoe
Keci6u
rqruperri.rir/
IlpoQeccuoxa.nr,nure
RoMnererrqrfi (III9/
ProfessionalCompetences
Orqr,rry uaruxeci
(ftr(
rue,ruepi)/Pey,rxrar
o6yrennn (eannxquIIK)/
The result of training@C units)
O6rtry
uaruxecin rqa,rrrnracrrrparr,rn (6yruperri,rix
rue.rurepi) uanAep arayr,r/Haxmenonaxue 4lrcqrrnrrrrr, OopMHpyrcu[x pery.ru,raru o6yuenun (e4xnnqsr rounerexqnft
)/
The name ofcourses that form the results
oftraining
(units of competences) OH2
- Aua,rnrrrarsul o
,ray4sr xsHe K6ci6[ cKemr.ruu3MAi Kepcereorbrpbrn cbrHrl rzrnAayAbr na .qanaHy apKLrnbt aKnaparrapry,r ra6y, la6rngay xeHe xyfie.rey
PO2
- foroaurr,
aHarH3r.rpoBarb r.{ HHrepnperHpoBarb rlHQopMarluro,HcnoJl63yr aHaJII{THqecKoe MbrrrrreHue
u rpuru.recxlrfi
aHaJrH3aeMoHCrpHpy, npoSeccaouar sHsrii cKenrlluri3M
RT2
-
Finds, receives, and systematizes information using analltical thinking and critical analysis demonstrating professional skepticism[.(apNunu6 ecen (repe44eri,'rreu)/OnuaHcorrrE y,rer (npognnuytrft )/Finacialaccounting ( advanced)
2.Xa,rsr6apa,rsr6 ece[ xaHe ayAltr: Teop[, xaHe nparrNxa./MexA3zuapo4Hui yqer r{ ayAlrr: reop[f, l.r
npaKTHKa/
lntemational Accounting and Auditing: Theory and Practice
3.I(apNr,rlr'r( ecenriaiKri ra-n.(aylAHanrl3 0lrHaHcoBoii orqerHocrH Financial Statement Analysis
4.Oxlipicr
ir
npaxrrra,/flporraoacrBeHHa, nparrNxa,/lnduslrial-teaching placement OH3
-
Yfirrrrl(u:verisiq 4axerri,rirrepi
*reu eperue.rirrepiH ecrepeorupun 6yxralreprir
ecen carac;rHAaFbt 3aHaMalrap ueH uoptuarneri- KYKbtKru,rKarcrilepre
cexec Ecen
carcaTbrH, rxoTTapALrq xyMbrc xocnapbrH xJHe e3re.aeiuri
aAicreve.nir Kyxarrap,ubt KypaAbrP03
-
OopnupoBarsyqerHyn
rronHTHKy, pa6ouuir ruraH cr{eroB r.r Apyryrc BH)'rpeHHrcrc MeTOAHqeCKyTO AOKyMeHTaqHTO B COOTBsrcTRaxc rpe6oBaHHtMH 3aKoHoaareirbHr,rx r.r HopMarHBHo-npaBoBLrx aKToB B
o6nacru 6lxra.nrepcroro yqera c yqeroM fiorpe6Hocre i
oco6enHocteii Aefl TerBHocru opf aHu3atlHH.
RT: -
Forms the accounting policy, work planof
accounts and otherinternal
methodological documentationin
accordancewith
the requirements of legislative and regulatory acts in the field ofaccounting, taking into account the needs and characteristics ofthe organization.l.(apNrrrsr6 ecen (repeugerinreu/OuHaHcoBbtI yqer (npo4ar.ruyrsrfi )Finacialaccounting ( advanced)
2.Mewexerrix aynur xeHe KapxbrJtbtK
6a6sr,raylfocyaapcrseHHsr ayAHT lr OHHaHcoBr,rfi KoHrponb / Stateauditandfi nancialcontrol
3.Xa,rstlapa,rr,r4 ecen xsHe ayAur: Teopu, xeHe
nparcrr.t<a./ Mex<,4ynapogusrfi yqer H ayAr.rr: Teopu, t.{
nparrura./lnternational Accounting and Auditing:
Theory and Practice
4.Ougipicrix nparrnra/llpoursogcraeuua.r nparcrlrxa./
Industrial-teaching placement
I{I(z -
Xalurapa,rbr( ecetr xoHeayLAT craHAaprrapbrHa cefiI(ec
uapyaubrJ'rbrK
xypri:yrui cy6r,exri,rep.qiu 6yxra,rreprix xene aHanr{Tr{xaJrLl(xeHe
6aru,rayxrt,ucriraeri
veuclNepaep.ait (lyuxur.rl,rapunxy3ere
acbrpyl.tytrr xiHgiri .
fIK2
-
Cno6nocrL ocyqecrBJlflrb rlyxunH pyroaoaurenei:i B y,rerHo-
aHalxrr4recKofi
r.r
KoHTpoJrt Hoxc$epax
aerreJrbHocrlt 3(oHoMr.rqecxr.rx cy6r,exroa
BcooTBeTcTBr.[r c MexnyHapoaHbrMl4 cTaH.{apTaM u ytreTa Lt aylr,tTa.
PC2
-
The abilityto
exercise the functions ofmanagers in accounting and analytical and control activities of economic entities in accordancewith
international accounting and auditing standards.OHa - Eyxra,'rrepnix ecenriq yfisrunacrbrpbr.nybr MeH xypri3inyiH, oHLrH
iu-rirqe yfirtrr.rueu oprrHAanFaH 6ap,rsr6 onepaqurnapAr,rH 6yxra-nrep.nir ecenre xopiuic ra6yuru perre
rin 6eririrren iruxi
6yxarrapauq 6ap 6oryrrH 4avrauacsr: eregiyvera, a
TOM
rrr.rcJre Hiurr.rqHe yTBepx(aeHHbrx BHyTpeHHHx aoKyMeHToB,l
Xalrt4aparu6 ecefl xaHe ayar.rr: Teopa, x6He nparruxa,/MeNayuapo.4ur,rfi yqer H ayAHr: Teopufl Hnpaxrura/Intemational Accounting and Auditing:
Theory and Practice
3.3noHouaxaHu
xyxurrur
perrey/ flparatoeperynHpoBaHHe 3xonounxn/Legal regulation of the
@ EHy 708-02-19 O6pa:oearenrnaa nporpauua. I,I:ganne nepaoe
pefJraMeHTHpyroulrrx nopraoK oTpaxeHHfl B 6),TfanTepcKoM yqeTe Bcex coBeprxaeM6rx opf aHn3auHeii orlepauufi .
RTa
-
Ensures the organization and maintenance of accounting records, including the availabiliql of approved internal documents regulating the accounting for all transactions performed by the organizationeconomy
4.I(apxrr
ca.JracbrHAarbrcaHA6r(
TexHoJlorHrnap/I-{u$poerre rexHo;rorlru
r
$uHaHcoaofi c$epe/ Digital technologies in the financial sphereOH5
-
Aqnaparrsrqiuxi
xauecupr4u
nailla,raryursrlapsrHa 4axerri (apxbrnbrK xarAafi,
Kr,r3Mer HernxeJrepiuex
cy6r,exriuirt 4apxrurrrq xar.qaiisnnarsr oarepicrep rypzrJtu ronbtK Naxe ceuiruAi aKnaparrsr (aJlblrrracrbrpaAbrxeHe
yaKsrrbrn6r yc6rHaALI. couAafi-aK (apxsrnbtKraprinri 6eriryre
6arsnra:rran urapzurapasr o3ipnefiAixaHe
xy3e.eacbrpaAbr
PO5 -
Ooprr.rr.rpoBarbu
cBoeBpeMeHHo npeAcraBnrrb rronHyro HaocroBepnyrc r.rHQopr'.raquro
o
SHHaHcoBoM noroxeHnu, pe3ynbrarax aerreJlbHocryIl
n3MeHeHHrxn $auaucorou
noJroxeHnu cy6r,emoa, Heo6xoar.lMo BH),,TpeHHlrM r{ BHe HIIM florr,3oBarer'rqM H$opMau]r[, araxxe pa:pa6aruBar6 u ocyulecrBJlrrs Mepo[parrr,rr, HanpaBr'leHHbre Ha yxpen,reHae $nuaHcosoft AlrcuHrurxulr.
RT5
-
Forms and timely provides complete and reliable information on the financial position, performance and changes in the financial positionof
the entities neededby
intemal and extemal information users, and develops and implements activities aimedat
strengthening financial discipline.I .(apxruru4ecen(reperqeri,rreu)/ OunaHcoatri yver (npo.qnaa)"rH )
Finacialaccounting ( advanced)
2.(apxruru6 ecenri,rir<ri ralaay/ Aua,ur: SuHancoaofi
OTqCTHOCTI'
Financial Statement Analysis
3.3roHoulrxaust ryr<rrrrsr6 perrey/ llpanaroe perynupoBaHr.re 3xoHovur<u/ Legal regulation of the economy
4. Sronolruxarsrrl nporlecrep,4i caHgtr6 rcopcery/
I-{r.rSposn:aqr.rr 3KoHoM(qecKHx
npoqeccon/Digitalization of economic process
OH6
- I(apxrrrsr( ecenri,rirri 4ypyra 6axerri ecenriq
ueryp,rrrurypaeri
6e,riuAepi6o
unrua aKnaparrapasr,aaEbrHAay,xyfierey
xeHe ycblHyaarbl KypbInbIMALIK eMec MocenenepAi auu4ra 4ur xeue ureureqi P06-
Onpege,rrrLu
pe[rarb HecrpyKrypupoBaHHr,re [po6neMbr npu noAroroBKe, cHcreMarH3aIIU,H
npelcraBneHr.tu llH$opuaqr.rH no uan6o,ree c;roxHr,rM pa3AenaM yvera, neo6xognuo An[ OopN.u4poBaHH, Qr.rHauconofi orverHocru.RTr
-
Defines and solves unstructured problemsin
the preparation, systematization and presentationof
information on the most complex sectionsof
accounting necessaryfor the
formationof
financialstatements
l.(apxsrrsr6 ecen (repeq4erinreH)/@uHaucoer,ril yver
(npoaruultr
/Finacial accounting ( advanced)2.(apxuru4 ecemirirri
ra,rgaylAHa,ru: QnHaucoaofi or.rerHocrH/Financial Statement Analysis3. 3r<oHoruarca,rrrK npoqecrepai caHAbr( Kopcery/
I lr.rtf por
r.r:aqnr 3KoHoMr{qecKr.rx
npoqeccon/Digitalization of economic process
OHz
Ayar.rarirl o6r,exri,repix aarrxray, ayaurriq 6acuu 6arurrapu uen6arrrrraoug aH6IKTav. InexTev:ri oecvncraora 6afilaHucru inrri
avlul
rrene l.l(apxrr,rsrq ecen (repeqqerinreu)/@unaucorrryrer
MeMJleKeTTlK ayAnT )KAHe I(apxr,lnr,r( oaKr,uay c,LIIacSlHAa 3epTTeynep xypt-l3y
xeHe ayrxropJ'rtr( rortrap.u,rH, (ror:uerrepairt) xyMbrcr,rH yfihrM,{acrbrpy aafabrr,Iapbl H aaMbrTy.
2. (apxr,mrr4 ecenri-nixri ralnay/ AHa,rlr
SzNancoaofi or.rersocra/ Financial Statement Analysis O EHy 708-02- 19 O6pa3oBarenhHa{ fiporpaMMa. H3AaHI{e fiepBoe
Ki[ -
Ayauroplur Ku:uerrepAi eAicnauaru( (aMTaMacbr3 eryAexeHe
ayauTopJtbr( (r,rguerri xt 3ere acHp)aa ueue,rxeplepai4Qyurqrarapuu
opbraAayuyuxiruiri.
flK:
Cno6xocreocyuecrBnflrhQyruuu pyKoBorr.rrereii
BMero,4(qecKoM
o6ecleqenutcryx6 ayarra x
Bht[orHeurre ayAxropcKux Mepo[pr{rrnii.PCr
-
The abilityto
exercise thefunctions
of
managemin
themethodological support
of
auditservices and lhe implementalion o[
audit activities.
PO7
Onpeae.rlru, o6ocnoauaarr o6r,emu ay4uta, ycraHoBtrrb rrpuoprrrerbr u HarrpaBneHrrfl ayAr,rra, npoBoArlTL rlccreAoBaHrr n c$epe auyrpeuuero ayar{Ta,rocyrapcrBeHHoro ayrLtra
y
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u
aupa6arsraarr HaBbrKrl opran[3aulu pa6oru ayatmopcxrx rpynr (cryx6).RTr
ldentify, substantiate the objectsof
audit, establish priorities and directions of the audit, conduct research in the field of intemal audit and state audit and financial control, subjectto
limited resources and develop skills in organizing the work ofaudit teams (services).3. Ca.na-nrr( raraayl Orpac,renofi aHanrc/ Industry analysis
4.3roHouuxarsr4 [pouecrepai caHAbrK Kopcery/
l
{uQpoen:ar1r.rr 3KoHoMr{qecK}.rx
npoueccoB/Digitalization of economic process
5. 3roHousrasu (yKLrKTr,r( perrey/ flpasasoe peryrHpoBaHr.re 3KoHoMr.rKul Legal regulation of the economy
7.
MarxcrpaHrruq raxipr.r6elir-aeprrey xyMblc3rcneplrueuralrHo-HccreaoBarerbcKa,
pa6ora uarncrpaHra,/ Experimental and research workof
the undergraduate student5. Ouaipicrir< npaxrrra./ [Ipon:eo.qcr eeHua, npaKrt,tKa
Industrial-teaching placement OHs
*
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xo,raau6aru :eprreylepaiH aaraucurua ae 6o,ry.
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ayafiTa, BJ.laaeTb HaBbrxaMr-rcaMocrorrer.l,Horo trprlx;raAHot-o rlccne4oaaarlr a npor[eccaonalruofi cQepe.
RT6 - Able to interpret professionally-oriented research on the functioning and development
of
accounting and auditing using intemational accounting and auditing standards, and own the skillsof
independent applied research in the professional field'l.Xa,rrr5apa,rrr6 ecefl xaHe ayrkr: Teopfi, xeHe nparrnxa,i MeNgyHapoAHEri yqer w, ay1r'l. reoptrfl l,
npaKruKa-/ lnternational Accounting and Auditing:
Theory and Practice
2.Ayazmiu xanst5apa,ru6 craunaprrapr/
Mex<nynapo4usre craH,4aprLr ay.q ral International Standards on Auditing
3.Meu.nexerrir
ayllrr
xeHe (apxbrnbr(6arqrmay/focy.rapcrseuurri ayaur ra SnHanconurft rorrpo.ns//State audit and financial control
4. MarNcrpaHrrsrn
raxipr6el
ir-reprrey xyM btc3rcnepuuerna,rr,Ho-r,Icc:reaoBare:rEcKar pa6ma]
varucrpaHra./ Experimental and research work
of
the undergraduate studenlO EHy 708-02-19 O6pa:ouare,rrHal nporpaMMa. I,Ir4anue nepooe
3 Bi.rinr 6epy 6argap.nauacr'rHtIH Ma3MyHr,r /
Cogepxanue o6pasorare.lsHoft nporpaurru
/ The contentofthe
educationprogram
llouailt roasrKoa a]lcusn,llrrrrl>r
Coxrse Code
shT 5201
IYa 5201 FL 5201
lllerer
ri,ri (r<aci6u/I4uocrpauHsrfi
f,3r,rK(npo$eccr.roua.nrnsrfi )
Foreign
languagefessional
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IIur"'r,
KOMItOHe
ur Cycle, Compone
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ll 15' r Xoa
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The volume ofhours by tylres of
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5202Men
5202Men
5202MeuegxueHr (Lnrepneue.ni) Meuegxrr.reur (npo.4nnH1,rufi ) Management (advanced)
EII
xooK
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(a:ardOpuc Ka3axcKr.ril PyccxI-Ii KazaW
Russian
2 7 15 38 Eurlrxaa
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XKK, onKr
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KOI6t Ha:eanne
t
ro,uMOAync Module Name and
Code
EDUC5 I OO I
Marrcrprir
naiiuHgsr6 eAicreueci MetoAololnn uarncrepcrcofi
TIOAIOTOBKH
Methodology
theMasters training PsiU 5203 BPsi 5203 MPsi 5203
flcnxo,rorns ynpaBneHH{
Eac6apy ncnxororurcsr Management psychology
7
Oleyuerrix
rleaafofl-{Ka xaue o:iN-eti rany Counarluaq neAarofHKa H
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(a:adOpurc Ka:axcrrfi/
PyccKrfi KazaW
Russian
l5
38 EursxaH3rc:aueH Exam
XKK, ofIKr
GPCI
selfknowledge O EHy 708-02-19 O6pa:oaarerurar nporpauua. l4:ganue neproe
II,H arayr,r HaltMeHoBaHrre arlcrlt,rn,,IuHLt
Course Name
a
q
I
cemecrp /1 ceMecrp / SemesterI
2
ACCT 62002 Lrrep,rerue,ri
(apxBrnbrK
ecelIIeH
ayAlrT caJIacLrHAafbr MOAyJrbMogyrr
a o6lacrlr ymy6lexHoro$rxaucoaoro yqera H ay4llra The module in the field ofthe
profound financial account and audit
KEt 530t FUp 5301
FAa 5301
I(apxr,rruK ecen (repergeri.nren)
@uHaHcoasrfi yver (npoaruxyrsrfi) Finacial accounting ( advanced)
KII
xooK
I]A
BK PD UC(a:ardOprrc Ka:axcxrfr/
Pyccrxii Kazakh/
Russian
5
l5
105 Ev luxaH3rgaveu Exam
K(2
K, PCzEcen xaHe ra,r,4ay Yqera n ana,rN:a Accounting and analysis
EPSK 5302 cE,P 5302 DEP 5302
KtI
xooK
NA BK PD UC
Ka3aK/Opbrc Ka:axcxuii/
Pyccxafi Kazzkhl Russian
5 30 15 105 Enaruxau
3x:auen Exam
K(2 IIK
2PCz
MarelrarurcaruK xSHe
rcounrrorep,rir
MOAEJII,AEY
Mat:euanaqecxoe
r,r KoMnbroTepHoe MOAenr.{poBaHHe
Mathematical and computer
modeling EKR 5303
PRE 5303 LRE 5303
3r<oHouuras sr (y(brKTr,rK peTrey
Ilpanaaoe
perynupoBaHue3KOHOMHKH
Legal regulation ofthe economy
KfI
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5 30
l5
ACCT 62003 A6naparru6-
AHAJ HTI.IKITJI bI K
6yxra.rrep:rir ecen )KeHe ayar{T npoueAyparapbr caJlacbtHAafbt MoAynb
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rporleAyp yqera M
ayalrTa
Module in the field of informative and analytical
accounting and auditing procedures
105 EnrxxaH 3r:auen Exam
Xalur rapa.l sr r<
KYKbIK
MexgyHapo4noro
rrpaBa
International law
O EHy 708-02-19 O6pa:roaare,rlnan nporpar'lua. I4:4auue lepaoe
30
3xououNra,ru6 npoqecrep4i caHAbr( Kopcery
I [uQpoausaqux
3KOHOMHqeCKHX [pOqeCCOB
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economicprocess
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r
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AHAJI HTI.IK:TJI I,I K
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Mo4ylr r
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npoueAyp yqera r.r
ay]].r4Ta
Module in the field of informative and analltical
accounting and auditing procedures
KET 5204 AFO 5204 FSA 5204
I(apxr,uru4 ecenri,rirri
TA'AAY
AHa,ru: Qunancoaofi
OTqETHOCTI,I
Financial Statement Analysis
ETI TK BA KB BD EC
(a3ardopblc Ka:,axct<qit/
PyccxI-rfi Kazakhl Russian
4 t5 30 75
Elrrrxa
H
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H
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2PCz
Ecen xexe ra,rgay Yqera lr anarlrsa Accounting and analysis
ACCT 62004 I(apxsl,rrr6 ecenrinir xaKrsr Narga
laprrula
xymuc icreyiu yfiuruqacrurpy@fiHaHcosar
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B KOHKpeTHbtx ycjroBHrxQyHrcqr.rou*rposaH H.f, OpraHr.I3aqur.{
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statements
in
th€specific
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oA
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Pyccxnfi Kazakh/
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4 75
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K(2 flK
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Accounting and analysis
O EHy 708-02-19 O6pa:orare,rrnaa nporpauua- I,l:ganue nepaoe
l5
30environment of the organization
Eipeyin ranaa,/ Bsl6pars oglln/ Choose one ACCT 62002
Ln rep.nelre,r i
KapxbInbr(
ecelneH
ayaHTczrnacbtHlafbr MOAyJrb
Mogy,rr
r
o6.nacru yr.ny6renuoro {uuaHcoeoro yqeTa H ayaLffaThe module in the
field of
the profound financial account and auditHEATP 5306
MUATP 5306 IAATP 5306
Xaru4apa,rr,r6 ecen
aylv't:
TeopH{IlpaKTHKa
x6He xaHe
Mex.qyuapogHufi yqer
HayAHr: reopH, r, [paKTHKa lnternational Accounting and Auditing: Theory and Practice
KTI TK
TII
KB PD ECKa3aK/Opbrc Ka:axcrlriT Pyccxuii Kazakh/
Russian
5 15 30 r05 Euruxa
H
Srsaue
H
Exam
K(l
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IPCt
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ACCT 62004 I(apxrrrrrrl ecemi,rir uaxrrr xargafi,raprruga
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Meu,rercerrix aynar xeue 4apNsrrsrq 6a4sr.nay
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KNTK
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5 t5 Euraxa
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focyaapcroeuHsrfi ayalfr
State audit
O EHy 708-02-19 O6pa:osarerr,uar nporpauua. I4:.4auue nepaoe
30 105
oP 5304 PP 5304 lP 5304
Ougipicrirc nparcrNrca
flpoa:rogcrsexxar npaKrHKa Industrial-teaching placement
KII
xooK [T
BK PD UC5
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r
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andanalysis ACCT 62002
Ilreprerlreni KapxGrnbrK ecen
neH
aynuTCZUIaCITI HIafEI
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Mogy,rs
r
o6,racru yr,ry6,rexHoro$uuaHconoro yqeTa A ayatlTa The module in the
field of
theprofound financial account and audit
MTZZh 5401 EIR 54O I ERW 5401
MarucrpaHrrsrq
rexipu6erix-:eprrey xyMbrc 3rcnepuueura,rrHo-
HccJreAoBareJrbcKar pa6ora MarlrcTpalrTa
Experimental and
researchwork of the
undergraduate student13 Ecen
Orqer Report
K(2 I]K
7PCz
Ecen Naue ra,rgay Yqera q aqaJru:,a
Accounting
and analysisMFA 42005 (opsrrsrugtr aTTecrarray rraogyri
Mo4ynr
urorosarATTECTAUI{'
Module of
finalassessment
Marucrp.nir xo6aurr paciuaey xeHe Kopray O$opuleuue u :aurara MarHcrepcKoro npoeKra
Design and defence ofthe masteCs thesis
M.{PuK Ou3Mfl DaDMT
12 Ecen xaHe raraay
Y\era
t
anaJruzaAccounting
and analysisEi.flinr 6epy 6argap,rauacsr 6ofisrnula
6ap.lxrr
rllroro
no o6parosareu'IrHo nporpaMMe Total for education program60 157 609
Financial
statements
in
thespecific
operating environment of the organization2 ceuecre
D
ceuecrp / Scmester 2134
O EHy 708-02-19 O6pa:ouare,rsaar nporpauua. I{r4anue nepnoe