Osh State University

Zhalpy bilim beruu programs 080107 "Salyk Zhana Salyk Saluu"

adistigi uchun

1 Target

On the basis of fundamental, social and humanitarian education, the formation of professional qualities in students with purposefulness, faith-honesty, thrift, patience, patriotism, communication, tolerance, willpower and independent thinking, understanding, and opinion.

2 Target

Based on the Tax, Customs, Civil Codes of the Kyrgyz Republic and the regulatory and legal acts of the Kyrgyz Republic regulating the taxation of physical and legal entities, analyzing the financial and economic activity of taxpayers, forming the ability to organize work with taxpayers.

3 Target

Training of secondary professionals who can successfully solve professional issues in the activity of the tax service of the Kyrgyz Republic based on the general and professional competencies formed during the educational process at the university (college).

Learning outcome (ON) ЖБПП 080107-"Taxation and taxation"

L О₁=( Gc ₁ - Gc ₉ ; Apc ₄ - Apc ₅ )

LО1– can understand the social importance and essence of his (future) profession, can solve professional problems using the basic principles of mathematical, natural, humanitarian and economic sciences and can improve his knowledge independently.

L О₂=( Gc ₁ - Gc ₉ ; Apc ₁ - Apc ₃ - Apc ₅ )

LО 2- can analyze and evaluate the socio-economic, cultural results of new phenomena in science, has the ability to build his oral and written speech in the state, official language and knows one of the foreign languages based on social relations, understands the place and meaning of the epic "Manas", his own can use the main ideas of the epic in his practical activities.

L О₃=( Ac _1.1 - Ac _1.4 )

LО3 – Can apply the organizational and methodological principles of taxation in practice, can determine the origin of the tax liability and its accumulation.

L О₄=( Ac _3.8 - Ac _3.10 )

LО 4 – knows the laws of the Kyrgyz Republic on taxation of enterprises and private entrepreneurs, instructional materials, is able to determine the basis of taxes and payments to the state budget, taking into account the benefits provided by the law.

L О₅=( Ac _4.11 - Ac _4.13 )

LО 5 – able to calculate tax obligations and fill out tax declarations based on the practical application of tax law norms.

L О₆=( Gc _2.7 ; Ac _3.10 ; Ac _4.13 )

LО 6 - Knows accounting, IFRS, forms of financial statements, is able to fill out and check relevant documents in the tax office, reports of direct and indirect taxes.

L О₇=( Gc ₄ ; Ac _4.12 )

LО 7 – can analyze documents on the basis of electronic automated calculation, prepare a report on taxes and payments to the budget.

L О₈=( Ac _2.5 - Ac _2.7 ; Ac _5.14 - Ac _5.16 )

LО 8 – Able to control the fulfillment of the requirements of tax laws, to write an act based on the results of a tax audit, to manage tax-legal relations using the norms of tax laws.

L О₉=( Gc ₁ , Ac _1.1 - Ac _1.2 ; Ac _5.16 )

LО 9 – Able to assess and determine taxes on the property of enterprises.

L О₁₀=( Ac _2.5 ; Ac _3.8 - Ac _3.9 ; Ac _4.11 )

LО 10-Able to collect and manage initial data of economic indicators characterizing the activity of economic entities on the basis of normative and legal bases.

Agreeing JDSP Goals and Results

	1 Target	2 Target	3 Target
L О₁	+
L О₂	+
L О₃		+
L О₄		+	+
L О₅		+	+
L О₆		+	+
L О₇	+	+
L О₈		+	+
L О₉			+
L О₁₀		+	+

General formative competencies:

Gc 1. The ability to organize one′s work, choose methods and ways of performing professional tasks, evaluate their effectiveness and quality.

Gc 2. Solving problems, making decisions in both standard and non-standard situations, shows initiative and responsibility.

Gc 3. Can interpret and use the information necessary for the effective performance of professional tasks, professional and personal development.

Gc 4. Can use information and communication technologies in professional activities.

Gc 5. Ability to work in a team and communicate effectively with colleagues, management and clients.

Gc 6. May show responsibility for the results of the assignment by the work of group members (subordinates) and their training at the workplace.

Gc 7. Adapt to changes in working conditions and technologies in professional activities, managing your personal and professional development.

Gc 8. Will be ready to organize and manage work with small teams.

Gc 9. Social interaction based on moral and legal norms accepted in society, respect for people, tolerance for other cultures and maintaining partnership and readiness for dialogue based on the values of a civil democratic society.

Professional competencies corresponding to the main types of professional activity:

6. Collection of taxes from legal entities (enterprises and organizations) and individuals

Ac1.1 In accordance with the Law, it can carry out taxation activities on the organizational, legal, methodological and regulatory basis.

Ac 1.2 may apply the provisions of tax legislation and other regulatory legal acts in practice.

Ac 1.3 On the basis of the current tax legislation and other regulatory legal acts, he can fulfill his professional duties in calculating the tax base and the amount of tax liabilities for all types of taxes, including indirect taxes levied on goods imported into the territory of the Kyrgyz Republic. Republic.

Ac 1.4 Can apply spiritual, professional knowledge and skills necessary for solving professional problems and personal growth.

7.Monitoring compliance with tax laws

Ac 2.5 Can apply separate tax methods in the administration of rules and regulations governing tax activities and tax legal relations.

Ac 2.6 Can exercise tax control over compliance with the requirements of tax legislation.

Ac 2.7 Can form the results of tax control.

8. Control over the full and timely payment of taxes for all categories of taxpayers

Ac 3.8 allows you to check the correctness of the calculation of the full and timely payment of taxes to the budget by legal entities and individual entrepreneurs.

Ac 3.9 In order to determine the reliability of accounting for the taxable base, it may conduct control checks in relation to legal entities and individuals in order to identify and record recipients of income.

Ac 3.10 Verification of primary accounting documents, analytical tax registers, on the basis of which it is possible to calculate the amount of tax liabilities.

9. Compile reports on the receipt of taxes and other payments and submit reports on work to higher state bodies.

Ac 4.11 Can keep records of accrued and received taxes, settlements and refunds in personal cards, consolidated registers, accounting books on an accrual basis of the amounts of receipts, deductions, deductions and returns.

Ac 4.12 Can create reports on the receipt of taxes and other payments.

Ac 4.13 can carry out the procedure of tax and accounting registration of legal entities and individuals by assigning an identification tax number.

10. Application of tax sanctions and administrative fines, penalties for non-compliance with tax laws

Ac 5.14 Determines and specifies the types of tax and administrative offenses and is responsible for violations of the law.

Ac 5.15 Amounts not paid on time to the budget and amounts in excess of the taxpayer′s tax liability will be subject to taxes, interest and tax penalties.

Ac 5.16 When analyzing a specific practical situation, identify tax problems and propose ways to solve them, taking into account the current tax legislation.

6.Additional collegiate competencies

Apc-1 Logically expresses his thoughts in the state and official languages, writes competently, mastering the basic professional concepts and terms, enriches vocabulary in the field of specialization.

Apc -2 Knowledge of foreign languages at the level of social communication.

Apc -3 is able to understand the place and significance of the Manas epic in folk art and use the ideas of the epic in real life.

Apc -4 will be able to define and analyze the legal norms of the general historical development of Kyrgyzstan and its place in world history.

Apc -5 knows how to use the principles and concepts of natural science in solving their professional problems, form the right way of life, and be able to rationally use natural resources.

DISCUSSED:

Accounting and tax accounting PKK dated 06/16/2022

Considered at the 7th meeting of the session.

Head of the Department of B&E, lecturer: Fayzullaev B.Zh.

Accounting and taxation

Chairman of the PAC, teacher: Stambekova A.N.

General education program 080110 in the specialty "Economics and Accounting".

No. 1 Target

On the basis of fundamental, social and humanitarian education, the formation of well-known professional qualities of purposefulness, patriotism, sociability, tolerance, independence, willpower, perseverance, thrift, tolerance, faith-honesty in students.

No. 2 Target

Training of flexible mid-level specialists capable of making successful decisions in professional matters, keeping accounting records in accordance with the Law of the Kyrgyz Republic “On Accounting”, accounting regulations, IFRS and regulations.

No. 3 Target

Training of mid-level specialists capable of solving professional problems related to accounting of enterprises, analysis of economic activity on the basis of professional and general professional and ethical competencies formed in the process of studying at a university (college).

The result of training (PO) ZhBPP 080110 "Economics and Accounting"

L О₁=( Gc ₁ – Gc ₉ ; Apc ₄ - Apc ₅ )

LO 1: Can understand the purpose, essence and truth of the social significance of his (future) profession, can solve professional problems using the basic principles of mathematics, natural, humanitarian and economic sciences and can improve his knowledge independently.

L О₂=( Gc ₁ – Gc ₉ ; Apc ₁ - Apc ₂ - Apc ₃ )

LO 2: Can analyze and evaluate the socio-economic and cultural results of new phenomena in science, has the ability to build his oral and written speech in the state and official language, knows foreign languages based on social relations, understands the place and meaning of the "Manas" epic, his practical can use the main ideas of the epic in his work.

L О₃=( Gc ₄ + Gc ₇ )

LO 3: Can use various methods for high-quality performance of his professional work, can automate accounting using modern information technologies to solve professional problems.

L О₄=( Ac _1.3. + Ac _{1.4, 3.11} )

LO 4: Documenting business operations and accounting for the organization′s assets, liabilities, capital, income and expenses, securities, settlements with budgetary and non-budgetary funds.

L О₅=( Ac _1.1. + Ac _1.2. )

LO 5: Can conduct an inventory of the organization′s assets and liabilities and document and reflect the results in the accounts.

L О₆=( Ac _1.1,2.6, + Ac _{2.7, 3.9.} )

LО 6: Able to keep accounting records of economic activities in the enterprise and, based on it, create accounting reports in accordance with international standards, able to analyze and control information on changes in the financial status of the enterprise, results of operations.

l О₇=( Ac _1.3. + Ac _3.11. )

LO7 : Able to collect and display information about production costs, estimate the cost of manufactured and sold products, determine income and make management decisions based on it.

L О₈=( Ac _1.2 + Ac 1_.4.)

LO 8: Can pay insurance premiums to the social fund, transfer taxes and fees to the budget, carry out cash and banking operations by keeping accounting records in networks.

L О 9 =( Gc _1. + Gc _3. )

LО 9: Will be able to observe, collect, register, store and process economic-accounting and general public mass data for successful solution of professional problems.

L О10=( Gc _8. + Ac _3.9.3.10. )

LO 10: Able to implement specific forms and procedures for intermediate and final assessments of knowledge in each professional discipline.

Agree on the purpose and outcomes of the JBBP

	1 Target	2 Target	3 Target
L О1	+
L О2	+
L О3		+
L О4			+
L О-5		+	+
LO -6		+	+
L О-7			+
L О-8		+
О L -9			+
L О-10			+

General formative competences: