The department trains specialists in the field of accounting, audit, state audit, assessment. The department offers three bachelor's programs and two master's programs, which are developed in accordance with the Professional Standards of the Republic of Kazakhstan, modern demands of employers, as well as taking into account the experience of leading foreign universities.

A feature of the programs is the possibility of obtaining dual-diploma education with European universities, internships in large domestic and foreign companies of the country, gaining practical experience in the process of studying at a university, 100% employment of graduates (including in domestic and foreign companies).

Groups with Kazakh and Russian languages of instruction are trained for all programs of the department. In the magistracy, some of the core disciplines are studied in English.

Students are offered educational programs that are in demand in the market of Kazakhstan and abroad in relevant and scarce professions in the labor market.

The department offers the study of such topical disciplines as International Financial Reporting Standards; International Standards on Auditing; Financial Accounting; 1C accounting; State procurements; Accounting in trade, tourism, restaurant and hotel business, construction, agriculture; Management Accounting; State audit; State financial control; IT audit; Business valuation; Property valuation; Land valuation and land registry; Assessment of machinery, equipment and vehicles; Estimated business; Technical supervision of real estate; Statistics and system of national accounts, etc.

The department is actively engaged in scientific activities, conducts various research in the field of accounting and auditing, government audit, socio-economic processes, property valuation.

The department works in close contact with the Institute for Digital Economy Research of the University. Within the framework of the Institute's activities, undergraduates and master students of the department have the opportunity to take part in the implementation of grant research projects, in competitions of scientific works and subject Olympiads, to publish joint articles in leading scientific journals of the near and far abroad.

The department annually holds five Olympiads among students of universities and colleges in the programs "Accounting and Audit", "State Audit", "Assessment", including 3 International Distance Olympiads "International Financial Reporting Standards", "International Auditing Standards", "International assessment standards", as well as two regional Olympiads: in accounting named after Professor K.K. Karakesov and 1C: Accounting.

The Department of Accounting and Auditing has repeatedly been the base university for organizing and conducting the Republican Subject Olympiad for the educational program "Accounting and Audit" and the Republican competition of students' research papers in higher education institutions for the educational program "State Audit". The department constantly conducts educational activities with the participation of students, postgraduates and teachers of the department, as well as various competitions, festivals, exhibitions that reveal the creative potential of students.

Dates and facts

History:
The Department of Accounting and Auditing was founded in 1974. At the stage of formation, the department was replenished with practical workers, including Doctor of Economics, Professor A.A. Alimbayev, A.P. Telnov, L.V. Savina.
In 1979, the staff of the department was replenished with young specialists - graduates of the Faculty of Economics of the University L.A. Popova and N.I. Kruglova and practical workers-associate professors: B.A. Akanov, V.K. Saybel, A.M. Zevakov, A. Zh. Sultangazin, senior teachers B.S. Beysengaliyeva, B.B. Beysengaliev.
In 1985, the training of economic personnel began in the specialty "Accounting, control and analysis of economic activity." The department has become a graduate.
Led by Candidate of Economic Sciences, Associate Professor L.I. Ivanova in 1989, the first graduation of students was carried out in three specialties: "Accounting in industry"; "Revision and control"; "Accounting in budgetary organizations".
Since 1998, the heads of the departments were: Candidate of Economic Sciences, Associate Professor L.A. Popova, Doctor of Economic Sciences, Associate Professor BopievaZh.K., Candidate of Economic Sciences, Associate Professor Vorobyeva S.M., Candidate of Economic Sciences, Associate Professor Omasheva A.B., Candidate of Economic Sciences, associate professor Saginov N.A.
Since 2014, the department has been headed by the Candidate of Economic Sciences, Associate Professor Syzdykova Elmira Zhaslanovna.

Teachers:
Currently, the department employs 14 full-time teachers with scientific degrees and masters of sciences degrees. Concurrently, representatives of the business community work in the person of chief accountants and accountants of enterprises of various forms of ownership, which has a positive effect on the quality component of the taught disciplines with a focus on practical activities in the field of accounting, audit and evaluation. Professor of the Department, PhD Sitenko D.A. is the owner of the title of the Ministry of Education and Science of the Republic of Kazakhstan "The best teacher of the university", teacher of the department Shulgina I.I. is the owner of the title "Honored Worker of the KarSU named after Ye.A. Buketov ".
Преподаватели кафедры имеют сертификаты профессиональных бухгалтеров Республики Казахстан, являются членами Профессиональной организации бухгалтеров «Союз бухгалтеров и бухгалтерских организаций Казахстана»; прошли повышение квалификации преподавателей ВУЗов РК в АО "НЦПК "Өрлеу", Алматы; являются официальными рецензентами журнала «Вестник Карагандинского университета. Серия Экономика».
The teachers of the department have certificates of professional accountants of the Republic of Kazakhstan, are members of the Professional Organization of Accountants "Union of Accountants and Accounting Organizations of Kazakhstan"; passed advanced training of teachers of universities of the Republic of Kazakhstan in JSC "NTSPK "Orleu", Almaty; are official reviewers of the journal" Bulletin of Karaganda University. Series of Economics". The teachers of the department speak several foreign languages, including English, German, Spanish.
Head of the Department Syzdykova E.Zh. is a member of the EMC in the direction of training "Business and Management" (Audit and Taxation) of the REMC of higher and postgraduate education of the Ministry of Education and Science of the Republic of Kazakhstan; member of the Advisory and Expert Council on State Audit and Financial Control under the Accounts Committee for Control over the Execution of the Republican Budget; member of the Professional Organization of Accountants "Union of Accountants and Accounting Organizations of Kazakhstan"; the official reviewer of the journal “Bulletin of Karaganda University. Series of Economics".
Profiles of the teaching staff are actively represented in the scientometric databases Scopus, Clarivate Analytics (Publons), Google Scholar, ResarchGate, ORCID, LinkedIn and many others, which allows them to actively collaborate with foreign colleagues in the preparation of joint scientific publications, grant projects, various international events.

Academic mobility and internships:

1. Academic mobility of teaching staff
- Prof. Sitenko D.A. was received an international scholarship of the Republic of Slovakia to conduct post-doctoral research on the topic "Academic entrepreneurship" in the period from 10/12/2021 to 12/12/2021 at the Comenius University in Bratislava, Slovakia in the amount of 2000 euros.
- Prof. Shakeev S.S. received the International educational scholarship of the first President of the Republic of Kazakhstan Nursultan Nazarbayev "Bolashak" in the amount of 2703829 tenge for an internship abroad (Russia, Moscow State University named after M.V. Lomonosov (MSU) Higher School of Management and Innovations). 3 months. (06/01/2022 - 08/25/2022)

2. Participation in international Erasmus+ projects
- PhD Lambekova A.N. received an International Erasmus grant of 1510 euros for an internship in Poland (Powiślanski University). grant agreement. (from 05/24/2022 to 05/28/2022).
- PhD Lambekova A.N. received an International Erasmus grant of 1910 euros for an internship in the Netherlands (Netherlands Business Academy, the Institution Jan van Zwieten). From 11/01/2022 to 11/05/2022
- Akhmetova A. B. completed an internship in Poland (Powiślanski University) under the Erasmus program. grant agreement. (from 05/24/2022 to 05/28/2022).

3. Foreign internships of teaching staff
- Prof. Sitenko D.A. completed an internship abroad in the Republic of Latvia from 04/24/2019 to 07/17/2019 at the University of Latvia.
- Prof. Sitenko D.A. passed the foreign internship "Summer School of Central European Studies" in the Czech Republic from 07/01/2019 to 07/14/2019 at Charles University.
- Atabayeva A.K. passed a foreign scientific online internship at the Omsk State Agrarian University. P.A. Stolypin (Russia) in the period from 26.04.2021 to 26.05.2021
Students of the department study within the framework of academic mobility in universities of the near and far abroad and Kazakhstan, namely Babesh Bolyai University (Romania), RUDN University (Russia), etc. The department accepts students from other universities to study within the framework of academic mobility.
The department was visited with guest lectures by foreign professors and practitioners:
- Doctor of Economics, Professor of the Faculty of Taxes, Audit and Business Analysis of the Financial University under the Government of the Russian Federation, Grishkina S.N. with the course "International Financial Reporting Standards" (Russian Federation);
- PhD, Professor A. Agapova with the course "Corporate finance and Basics of investing" (Florida Atlantic University, USA);
- PhD, Professor of Delta International University A. Tolymbek with the course "Management of the organizations development in the real and financial sectors of economy" (USA);
- Director of Taxation of PKF Ukraine LLC, certified auditor, Vice-President of the All-Ukrainian professional public organization "Union of Auditors of Ukraine" D. V. Khutornoy (Ukraine);
- Doctor of Economics, Professor, Head of the Department of Accounting and Taxation of the Nikolaev National Agrarian University Dubinina M.V.; Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation of the Nikolaev National Agrarian University Cheban Yu.Yu. (Ukraine), etc. The Department of Accounting and Auditing regularly conducts master classes by practitioners - representatives of the business community and employers in order to strengthen the practical component of training and further passing the annual practice of students, as well as to facilitate the further employment of students of the Department of Accounting and Auditing. Master classes were held by:
- Deputy Director of the Department of Internal Audit of the Ministry of Education and Science of the Republic of Kazakhstan Sherubay S.B.;
- Head of the Department of Applied Scientific Research LLP "Center for Research, Analysis and Efficiency Evaluation" of the Accounts Committee of the Republic of Kazakhstan Karybaev A.A.-K .;
- Head of the Public Services Department of the State Revenue Department for the Karaganda Region Z.K. Zhoikimbekova;
- Deputy Head of the Department of the Bureau of National Statistics in the Karaganda region Magauiya A.R. and Chief Specialist of the Department of Household Statistics Eremina T.B. etc.
The teachers of the department are constantly improving their qualifications. They go on business trips abroad, scientific internships, attend conferences, symposia, seminars, study on international educational platforms:
- 18.11.2015 - 26.11. 2015 senior teacher Atabaeva A.K. completed advanced training at the ISEP University of Porto (Portugal);
- 01.06.2015 - 10.06.2015 - PhD, Associate Professor Syzdykova D.I. completed an internship at Newcastle University, Newcastle, England "Learning and teaching in higher education";
- 25.04.2016 – 29.04.2016 - PhD, Associate Professor Syzdykova D.I. participated in the Erasmus + mobility for teaching program, University of Economics in Katowice, Katowice, Poland;
- 26.09.2016 –26.06.2017 - PhD, Professor Sitenko D.A. within the framework of the Erasmus Mundus program, she completed a 9-month internship at the University of Deusto, San Sebastian, Spain;
- 25.04.2016 –29.04.2016 - PhD, Associate Professor Syzdykova D.I. lectured for students at the University of Economics (Katowice, Poland) - 6th International week "Internet Communication Management", University of Economics in Katowice, Poland);
- 2013-2014 - senior teacher Saduakasova M.B. completed a scientific internship at the Higher School of Economics (Czech Republic), courses “The economy of multinational companies”;
- 2012-2013 senior lecturer Temirbekova L.A. completed a scientific internship at the University of Finance and Management (Czech Republic);
- 2013-2014 senior teacher Shakirova G.A. completed a scientific internship "Management of economy of transnational companies" (Czech Republic, Prague);
- 10.06.2012 - 22.06.2012 - PhD, Associate Professor Syzdykova D.I. studied at the Summer School at the University of Lodz, Poland “The Summer School Program“ Cohesion and Socio-Economics Tensions in the Process of International Integration ”;
- 06.05.2015 –29.04.2016 - PhD, Associate Professor Lambekova A.N. completed an internship at Solbridje International School of Business, Woosong University, in Daejeon, South Korea "New approaches and Technologies in Research Methodology";
- 15.07.2017 –30.09.2017 PhD, Professor Sitenko D.A. within the framework of a grant from the Government of Latvia, carried out a scientific internship at the University of Latvia (Riga);
- 28.05.2017 - 09.06.2017 - PhD, Associate Professor Lambekova A.N. completed an internship at the Czech University of Life Sciences in Prague, Prague, Chech Republic “Advanced course in Modern methods in scientific writing of research articles and PhD dissertations";
- 03.12.2018 - 20.12.2018 - PhD, Associate Professor Syzdykova D.I. studied at the language school Intensive English course, Jipka, Prague, Check Republic.
Every year undergraduates of the department undergo foreign scientific internships.

Students:
Today, the total contingent of students of the department is about 200 people, of which 24 students study on a state educational grant, including holders of the Altynbelgi mark. Among the students are representatives of other regions of Kazakhstan and abroad. The average growth of students in the specialties of the department over the past three years was 30%, which indicates the popularity of the proposed educational programs. Students of the department annually become the owners of the presidential scholarship, scholarships of the First President Foundation, prize-winners of subject international and republican Olympiads, scientific and creative competitions.

Employment:
Средний показатель трудоустройства по программам бакалавриата и магистратуры составляет –100%.

Dual degree programs:
7M04107402-Economic security: Master's degree in cooperation with the National Research Nuclear University "Moscow Engineering Physics Institute".

Projects:
The department implements grant projects funded by the Ministry of Education and Science of the Republic of Kazakhstan and the Governments of foreign countries. So, for example, PhD, professor of the department Sitenko D.A. received a grant from the Government of Latvia (within the framework of a bilateral agreement between the Republic of Kazakhstan and the Republic of Latvia in the field of education and science) for conducting scientific research at the University of Latvia (Riga). PhD, Associate Professor Syzdykova D.I. participated in the grant theme of the Ministry of Education and Science of the Republic of Kazakhstan "Strategy of technological development of the mining and metallurgical complex of Kazakhstan: PPP as a driver of investment growth and foresight positioning in the conditions of industry 4.0". C.e.s., professor Shakeyev S.S. participated in the implementation of the scientific project 5164 / gf4 "Modeling scenarios for the dynamic development of regional ecological-socio-economic systems in the context of reindustrialization of the EurAsEC countries".

Partners:
Moscow State University named after M.V. Lomonosov (MSU) Russia
BIP-University of Law and Social Information Technologies (Belarus),
Higher School of Economics in Prague (Czech Republic),
Charles University (Czech Republic),
National Academy of Statistics, Accounting and Auditing (Ukraine),
Nikolaev National Agrarian University (Ukraine),
Omsk State Technical University (Russia),
Omsk State Agrarian University (Russia),
Volga State Technological University (Russia),
RUDN University (Russia),
Tashkent State Transport University (Uzbekistan),
Deusto University (Spain),
Vilnius University (Lithuania),
Babes Bolyai University (Romania),
Ural State University of Economics (Russia),
Financial University under the Government of the Russian Federation (Russia), Chuvash
State University named after I.N. Ulyanova (Russia),
University of Economics in Katowice (Poland)etc.

Accreditation and Leadership:
The programs of the department have national accreditation and take worthy positions in national ratings:

Training base:
The department successfully operates specialized classrooms with installed software: the project work room of the Department of Accounting and Auditing (with software: Financial analysis + appraisal, Stata MP, Investment analysis, Smart PLS, SPSS Statistics, Real estate appraisal); specialized office "1C: Accounting" (with software "1C: Accounting"); specialized "State audit" (with software "Audit-expert"); specialized office "Appraisal" (with software "Design and estimate business").

Educational programs

6В04106 - Accounting and audit: bachelor's degree. The program is related to the study of the theory and practice of accounting and auditing in enterprises and organizations of all forms of ownership. A feature of the program is the opportunity to receive a double-degree education with European universities, to undergo an internship or internship in large appraisal companies in the country, to gain practical experience in the process of studying at a university, 100% employment of graduates in Kazakhstan and abroad.
During their studies, students will study such relevant disciplines as: Management Accounting, Financial Accounting, 1C: Accounting, International Financial Reporting Standards, Accounting in Construction, Accounting in Trade, Accounting in Tourism, Accounting in Restaurant and Hotel Business, Agricultural accounting, Audit, Government procurement, Government accounting, Financial management, etc.
The program is coordinated with major employers, it allows students to gain knowledge and additional competencies during their studies also in the direction of "financial manager".
In the course of training, the student will learn: to organize the accounting and audit process at the enterprise, the process of processing primary information, accounting registers and accounting forms, developing accounting policies, solving practical issues of the economic activity of the organization; will know national and international financial reporting standards, international auditing standards, as well as other legislative and regulatory documents in the field of accounting and auditing; professionally maintain accounting records and prepare financial statements of the organization in accordance with national and international financial reporting standards; learn to process, form, analyze and audit financial statements in accordance with national and international financial reporting standards in order to make management decisions, develop recommendations to improve the financial and economic situation of the enterprise; plan and conduct an audit, evaluate the organization's internal control system, competently draw up an audit report.
Upon completion of the bachelor's degree, graduates receive a bachelor's degree in business and management and can work as accountants and auditors in commercial, industrial and budgetary organizations, in audit and consulting companies, in state and local authorities, in financial and tax institutions, in banks and insurance companies, in service organizations, company leaders.

6В04107 - «State audit»: bachelor's degree. The program is related to the study of the theory and practice of government audit and financial control of the execution of the republican budget and the use of assets of the state and subjects of the quasi-public sector; implementation of state, government and budget programs, plans for the development of national holdings and companies, the shareholder of which is the state; as well as with an assessment of the reliability, validity of financial statements, accounting and financial condition of the object of governmental audit; with verification of compliance by the object of governmental audit with the norms of the legislation of the Republic of Kazakhstan. A feature of the program is the opportunity to get a double-degree education with European universities, to undergo an internship or internship in the Auditing Commissions, the Department of Internal State Audit, as well as large companies in the country, gaining practical experience in the process of studying at a university, 100% employment of graduates in Kazakhstan and abroad.
During the training, students will study such relevant disciplines as: State Audit, State Financial Control, 1C: Accounting, IT Audit, International Auditing Standards, State Audit Standards, Performance Audit, Financial Statement Audit, Compliance Audit, Public Procurement, Management Accounting, Financial Accounting, International Financial Reporting Standards, Industry Accounting, etc.
The program is coordinated with major employers, it allows students to gain knowledge and additional competencies during their studies also in the direction of "internal auditor".
In the course of training, the student will learn to plan and conduct all types and types of governmental audit and financial control, assess the functioning of the internal control and management system based on the risk management system of internal processes (business processes), competently draw up audit reports, audit opinion, report on results internal audit; learns the competence of the Accounts Committee, the Audit Commission, the authorized body for internal governmental audit and the internal audit service; will master the methods of research of procedures of governmental audit and financial control of assets of the state and subjects of the quasi-public sector, formulate recommendations and proposals.
Upon completion of the bachelor's degree, graduates receive a bachelor's degree in business and management and can work as state auditors, auditors, internal auditors: in the Accounts Committee for Control over the Execution of the Republican Budget; in the Auditing Commission; in the Department of Internal Government Audit of the Ministry of Finance; at large enterprises in various fields of activity.

6В04108 - «Assessment»: bachelor's degree.  The program is related to the study of the theory and practice of the valuation of all types of property, including companies, movable, immovable property, intellectual property valuation. A feature of the program is the opportunity to receive a double-degree education with European universities, to undergo an internship or internship in large appraisal companies in the country, to gain practical experience in the process of studying at a university, 100% employment of graduates in Kazakhstan and abroad.
During the training, students will study such relevant disciplines as: Business Appraisal, Real Estate Appraisal; Assessment of machinery, equipment and vehicles; Valuation of intellectual property; Estimated business; Technical supervision of real estate; Metrology, standardization, certification; Product quality assessment; Inspection and assessment of the technical condition of buildings and structures; Pricing and appraisal in construction; Expertise of real estate; Real estate inventory; Assessment of the financial assets of the enterprise; Assessment of seismic resistance of buildings and structures; Land valuation and land registry; Assessment of natural resources and subsoil; Assessment of labor resources and many others.
The program is coordinated with major employers, it allows students to gain knowledge and additional competencies during their studies in the direction of "Estimate business".
In the course of training, the student will learn to: conduct a qualified analysis, collection of information and market survey for the assessment of all types of property; apply sound approaches and methods to the appraisal of all types of property; make estimates when determining the value of all types of property; competently draw up a report on the assessment of all types of property; will know the trends in the development of valuation activities; will know national and international valuation standards, legal framework and other normative documents in the areas of valuation activity.
Graduates receive a bachelor's degree in economics and can work as an expert appraiser of movable and immovable property, machinery, equipment and vehicles, intangible assets and intellectual property, business, manager, top and middle-level specialist of an enterprise, firms and organizations of various industries and forms of ownership.

7В04106 - «Accounting and Auditing»: Master's degree.The program is related to the study of production and management, accounting and analytical, organizational, financial and economic, administrative, research and teaching activities, including the study of accounting for business transactions at enterprises of various organizational and legal forms and sectors of the economy, the acquisition of skills in drawing up financial reporting and the ability to analyze and audit it, using modern methods, tools and programs for accounting, auditing and information processing using International Financial Reporting Standards and International Auditing Standards.
In the course of training, the students will learn how to organize accounting, analytical and control processes at enterprises of any form of ownership; will acquire the skills of planning financial and economic processes; make scientifically grounded conclusions about the financial stability of the organization; make optimal management decisions; manage and control the activities of the organization as a whole; plan and conduct an audit, correctly draw up an audit report; conduct independent research work; apply modern pedagogical technologies, psychological methods and techniques when conducting classes in economic disciplines.
A feature of the program is the opportunity to get a double-degree education with European universities. Students have the opportunity to study some of the subjects in English.
Graduates receive a Master of Science degree and can hold the following positions: chief accountant, financial manager, chief financier, economist-analyst, head of various divisions of enterprises of various forms of ownership and industry affiliation, researcher at research institutes, teacher at universities.

7В04107 - «State audit»: Master's degree.The program is related to the study of assessment, monitoring, comparison, verification and analysis: planning, formation, distribution, execution of the republican budget and the use of assets of the state and subjects of the quasi-public sector; implementation of state, government and budget programs, strategic plans of central state bodies, plans for the development of national holdings and companies, the shareholder of which is the state; as well as with an assessment of the reliability, validity of financial statements, accounting and financial condition of the object of governmental audit; with verification of compliance by the object of governmental audit with the norms of the legislation of the Republic of Kazakhstan.
In the course of training, the undergraduate will learn how to plan and conduct all types of governmental audit, assess the functioning of the internal control and management system based on the risk management system of internal processes (business processes), competently draw up audit reports, an audit report, master the methods of researching governmental audit procedures and financial control of assets of the state and subjects of the quasi-public sector; analyze the results of scientific research, taking into account their evidence and evaluate the results obtained from the standpoint of their effectiveness; conduct independent research work; apply modern pedagogical technologies, psychological methods and techniques when conducting classes in economic disciplines.
A feature of the program is the opportunity to get a double-degree education with European universities. Students have the opportunity to study some of the subjects in English.
Graduates receive a Master of Science degree and can hold positions: expert, auditor, internal auditor, state auditor: in the Accounts Committee for Control over the Execution of the Republican Budget; in the Auditing Commission; in the Department of Internal State Audit of Ministries, at large enterprises of various fields of activity, an economist-analyst, head of various divisions of enterprises of various forms of ownership and industry affiliation, a researcher at research institutes, a teacher at universities.

Teacher profiles

Akynov D.M.

Amirkulova M.B.

Berdikhodjaeva M.S.

Kabdybay A.K.

Kasymkhanova G.S.

A. N. Lambekova

Mazina A.K.

Saduakasova M.B.

Sitenko D.A.

Syzdykova E.Zh.

Syzdykova D.I.

Temirbekova L.A.

Zh.T. Khishauyeva

Shakeyev S.S.

Shakenova G.A.

Shakirova G.A.

Shuren T.K.

Regulation
Information letters

Зеленый путь Центральной Азии: Казахстан и Кыргызстан на пути устойчивого развития. Учебное пособие.

Внутренний аудит. Учебное пособие.