№ | Learning outcomes: |
1 | has the ability to self-development and critical analysis of socio-economic phenomena, as well as the ability to analyze psychological phenomena in various spheres of human life |
2 | argumentatively proves its position in discussions, freely reads and translates foreign literature with subsequent interpretation, analysis, synthesis and evaluation of the extracted information |
3 | has in-depth knowledge of IFRS (International financial reporting standards) and ISA (International auditing standards) |
4 | is able to plan and conduct research activities on selected scientific topics, teach at universities, successfully carry out research and management activities |
5 | knows and applies methodological principles and methodological techniques in the field of accounting of assets, liabilities and capital of organizations of various forms of ownership and management, is able to make accounting policies and financial statements of the company both in the state and in a foreign language |
6 | knows and applies the accounting and tax accounting methodology and procedure for submission of tax reports in electronic form of commercial and non-profit organizations |
7 | able on the basis of the analysis of the features of the tax and budget system of the Republic of Kazakhstan to make a scientifically and economically sound choice of the necessary method of accounting and balance sheet |
8 | operates with large amounts of information, actively using modern software products, works with various sources of this information and presents the results of the work done in the form of reports, scientific and expert reports and articles |
9 | in the process of professional and/or experimental research and activities uses a wide range of skills, from calculating the cost of production and preparation of information for management decisions, to the preparation and analysis of consolidated financial statements of budgetary organizations in accordance with IFRS PS |