The course of the discipline is aimed at the formation of students' knowledge about the content and purpose of accounting; about the study of the theoretical foundations of grouping, systematization, cost reflection and generalization of information about accounting objects; about the practical skills of registration of primary accounting documentation, accounting records, organization and maintenance of current accounting. The purpose of studying the discipline is to master basic methodological techniques and practical accounting skills in an organization by studying the knowledge system based on theoretical principles and current regulatory documents. As a result, the student will master the basic concepts and definitions used in the course under study and the basics of regulatory regulation of the organization and accounting in the Republic of Kazakhstan.

The course is aimed at developing students' knowledge about the methodology for establishing the reliability of the organization's accounting (financial) statements, the compliance of the organization's financial and business operations with the current regulatory acts of the Republic of Kazakhstan. As a result of mastering the discipline, students will master the methods of collecting and analyzing audit evidence necessary to verify the reporting indicators characterizing the activities of the organization, developing recommendations for eliminating errors.

The course is aimed at developing students' theoretical knowledge of the basics of accounting, obtaining skills and techniques for its management in organizations in accordance with current national and international standards, accounting principles, regulatory documents. As a result of mastering the discipline, students collect primary information about the facts of economic life; registers information in the accounting system; identifies the financial result of the company's activities for the reporting period; prepare the main forms of financial statements: balance sheet and profit and loss statement.