From 2021 to present ITU, Associate Professor
1.2020 -2021 Kainar Academy, Associate Professor
2.2004-2020 ASU named after Kh.Dosmukhamedov, Ass.Professor
3.2003-2004 Mahambet Utemisov West Kazakhstan University , head of depatmen
4.1995-2003 Institute of Marketing and Accounting, Director
5.1990-1995 West Kazakhstan Agrarian Technical University named after Zhangir Khan, senior teacher
6.1987-1999 Crimean Agricultural Institute, postgraduate study
7.1985-1987 West Kazakhstan Agrarian Technical University named after Zhangir Khan, assistant
8.1984-1985 accountant, Urdinsky village, deputy chief accountant. s/a Muratsaysky
9.1979-1984 ZKSHI, student
1979 - 1984 West Kazakhstan Institute of Agriculture, Ural Profession "Accounting Economist". Accounting and analysis of economic activity in agriculture..
1987 - 1989 Postgraduate studies: Crimean Agricultural Institute, Simferopol city. "08.00.22-Economics", organization and management of the agro-industrial complex.
1. Engaged in an initiative scientific project in Almaty on the topic "Hotel business as part of the industrial infrastructure of agritourism", from 01/01/2023 to 06/01/2023.
2. Engaged in a scientific project on the topic "Development of the hotel business in Atyrau and Atyrau region", from 09/01/2018 to 06/01/2019.
A total of 50 scientific papers, including 4 study guides.
The System of Personnel Management for Managers and Specialists in Agriculture. Economics and Organization of Agricultural Production, No. 6, 1988, Moscow, deposited at VNIITEI Agroprom under No. 505 VS 87 Dep.
Classification of Management Personnel in the Agro-Industrial Complex System. Abstracts of the 12th Republican Scientific and Practical Conference. Makhachkala, 1988, pp. 143–144.
Leadership Style as a Factor in Personnel Development. Abstracts of the Republican Scientific and Practical Conference. Odessa, 1988, pp. 82–84.
Everything Comes from the Land. Simferopol: Tavriya, 1988.
Recommendations for Improving the Work of Personnel Departments in Agricultural Enterprises, RAPO. Simferopol: Information and Computing Center of Crimean Oblagroprom, 1989.
Composition and Trends in the Movement of Administrative Personnel in the Agro-Industrial Complex of the Crimean Region. Economics and Organization of Agro-Industrial Production, No. 6, 1988, Moscow, deposited at VNIITEI Agroprom under No. 164 VS–89 Dep.
Methodological Aspects of Personnel Work Efficiency. Abstracts of the Regional Scientific and Practical Conference. Simferopol, 1989, pp. 10–12.
Improvement of the Qualitative Composition of AIC Specialists. Collection of Scientific Papers “Economics and Organization of Agriculture,” Issue 85, Kyiv, 1989, pp. 49–53.
Economic Efficiency of Education and Advanced Training of Personnel in Agricultural Enterprises of the Crimean Region. Abstracts of the All-Union Scientific and Practical Conference “Contribution of Young Scientists and Specialists to the Intensification of Agricultural Production.” Alma-Ata, 1989, pp. 41–42.
Development of Democratic Principles in Personnel Work under New Economic Conditions. Abstracts of the Regional Scientific and Technical Conference “Restructuring the System of Work with Management Personnel under New Economic Conditions.” Gorky, 1989, p. 89.
Methodological Guide for Conducting Seminars and Practical Classes on the Topic “Improvement of Lease Relations in Agricultural Enterprises.” Developed at the Department of “Organization and Management of the AIC,” Crimean Agricultural Institute, Simferopol, 1989.
Abstract of the Dissertation for the Degree of Candidate of Economic Sciences. Developed at the Department of “Organization and Management of the AIC,” Crimean Agricultural Institute, Simferopol, 1989.
Labor Productivity as the Main Indicator of Production Efficiency. Abstracts of the Scientific and Practical Conference “Problems of Market Economy in the AIC.” Uralsk, 1990, pp. 39–40.
The Credit System under Market Economy Conditions. Abstracts of the Scientific and Practical Conference “Problems of Market Economy in the AIC.” Uralsk, 1990, pp. 33–34.
Evaluation of the Performance of the Chief Accountant. Abstracts of the Interuniversity Scientific and Practical Conference “Current Issues of Agricultural Production.” Uralsk, 1991, p. 63.
Progressive Forms of Labor Organization. Information Bulletin of KazNIINTI, Uralsk Center for Scientific and Technical Information, Uralsk, 1992.
Methodological Developments for Programmed Knowledge Control in the Course “Fundamentals of Marketing.” Developed at the Department of “Marketing and Foreign Economic Relations,” West Kazakhstan Agricultural Institute, Uralsk, 1993.
Methodological Guide “Introduction to Marketing.” Developed at the Department of “Marketing and Foreign Economic Relations,” West Kazakhstan Agricultural Institute, Uralsk, 1993.
Market Research as a Section in Teaching the Course “Marketing and Exchange Business in the AIC.” Abstracts of the Republican Scientific and Practical Conference “New Teaching Technology in a Multi-Level Education System.” Uralsk, 1993, pp. 56–57.
Improvement of Accounting under the Formation of Intra-Farm Cooperative Collectives. Abstracts of the Scientific and Practical Conference, West Kazakhstan Agricultural Institute, Uralsk, 1995, p. 71.
Development of Specialization in Agricultural Production under New Economic Conditions. Abstracts of the Scientific and Practical Conference, West Kazakhstan Agricultural Institute, Uralsk, 1998, p. 71.
Decentralized Use of Computing Technology in Processing Accounting Information in Agriculture. Abstracts of the Scientific and Practical Conference, West Kazakhstan Agricultural Institute, Uralsk, 2004, p. 71.
Specific Features of Organizing Material Liability of Trade Employees under Market Economy Conditions. Proceedings of the Regional Scientific and Practical Conference “Human Development and Social Aspects as Priorities of Sustainable Development of the Republic of Kazakhstan.” December 8, 2006.
Quality of Training Bachelor Economists in Accordance with International Education Standards. Republican Visiting Educational and Methodological Council in Social Sciences and Business, Kazakh Economic University named after T. Ryskulov, April 23, 2007.
Improvement of Accounting in Camel Breeding. Proceedings of the 3rd Republican Scientific and Theoretical Conference “S. Seifullin Readings,” dedicated to the 50th anniversary of the Kazakh State Agrotechnical University named after S. Seifullin, April 19–20, 2007.
Organization of Accounting under Further Development of Information Technologies. Proceedings of the International Scientific and Practical Conference “Economic Evaluation of Natural Resources of the North-West Caspian Region in a Market Economy.” December 24–25, 2008.
Audit and Its Development during the Integration of the Republic of Kazakhstan into the Global Economic System. Proceedings of the International Scientific and Practical Conference dedicated to the 60th Anniversary of Atyrau State University named after Kh. Dosmukhamedov, October 29–30, 2010.
Infrastructure for Business Development in the Republic of Kazakhstan and Its Evolution. Atyrau State University named after Kh. Dosmukhamedov, 2013.
Leasing Operations in the Republic of Kazakhstan, Conditions for Their Accounting and Development. Proceedings of the Scientific and Theoretical Conference “Science and Innovation as the Basis of Modern Economic Success,” Kh. Dosmukhamedov State University, April 10, 2013.
Business Development Institutions and Their Contribution to the Development of Atyrau Region of the Republic of Kazakhstan. Proceedings of the 10th International Scientific and Practical Conference “Legal, Economic and Social Aspects of Social Development: Problems and Solutions,” Almaty, 2013.
Accounting for Settlements with Clients in the Hotel Business. Bulletin of Atyrau State University named after Kh. Dosmukhamedov, No. 4(31), Atyrau.
Specific Features of Organization and Accounting in Currency Exchange Offices of the Republic of Kazakhstan. Proceedings of the Scientific and Practical Conference of Kazakh Economic University named after T. Ryskulov “Accounting, Audit and Analysis: Theoretical and Practical Aspects of Modern Scientific Development,” Almaty, February 28, 2014.
Issues of Developing the Training of Accounting Specialists in the Education System of the Republic of Kazakhstan. Proceedings of the Scientific and Practical Conference “The Role of Physical and Mathematical Sciences in the Modern Educational Space,” Atyrau, April 24–25, 2014.
The Role and Importance of Developing Wage Payment Forms in a Market Economy. Proceedings of the Scientific and Practical Conference of Young Scientists and Master’s Students dedicated to the Address of the President of the Republic of Kazakhstan “Kazakhstan-2050: One Goal, One Interest, One Future,” Atyrau, April 11, 2014.
Settlements with Consumers of Services in the Hotel Business of the Republic of Kazakhstan. Proceedings of the Scientific and Practical Conference, Prague, 2014.
Accounting Data and Their Role in Analyzing Business Efficiency in Economic Entities of the Republic of Kazakhstan. Proceedings of the Scientific and Practical Conference of Kazakh Economic University named after T. Ryskulov “Accounting, Audit and Analysis: Theoretical and Practical Aspects,” Almaty, October 18, 2016.
Tax Accounting. Textbook. Nur-Press Publishing House, 2020, 308 pages.
Tax Accounting. Textbook. ISBN 978-601-08-0373-2. Intellect Publishing House, 2020, 315 pages.
Tax Accounting Policy. Textbook. ISBN 978-601-08-0373-2. Nur-Press Publishing House, 2021, 110 pages.
Management Accounting 2. Textbook. ISBN 978-601-212-089-9. Nur-Press Publishing House, 2021, 119 pages.
Specific Features of the Special Tax Regime Applying a Fixed Deduction. Proceedings of the International Scientific and Practical Conference dedicated to the 30th Anniversary of Independence of the Republic of Kazakhstan and the 39th Anniversary of the Kainar Academy, April 16, 2021, Almaty, pp. 132–141.
Accounting in the Hotel Business. Proceedings of the International Scientific and Practical Conference dedicated to the 30th Anniversary of Independence of the Republic of Kazakhstan and the 39th Anniversary of the Kainar Academy, April 16, 2021, Almaty, pp. 152–157.
Analysis of Cash Flows. Proceedings of the Scientific and Practical Conference of MITU, 2022.
Digital Communications and Blockchain Technologies in Accounting: Their Advantages and Disadvantages. Proceedings of the Scientific and Practical Conference of MITU, 2022.
Analysis of the Statement of Cash Flows. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
Economic Essence of Fixed Assets. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
Accounting for Sales and Formation of the Organization’s Order Portfolio. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
Cost Accounting and Cost Calculation in Agriculture. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
The Role and Importance of Financial Statements in the Analysis of Production and Financial Activities of an Enterprise. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
Fundamentals of Cash Management. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
Horizontal and Vertical Analysis of Indicators of the Statement of Financial Results. Proceedings of the Scientific and Practical Conference of MITU, April 2023.
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 discipline "Accounting" forms a system of fundamental knowledge, capable of effectively solving practical problems, as well as contributing to the further development of personality. - familiarization of students with accounting concepts, basic accounting principles and terminology used in accounting, as well as the role and significance of information generated in accounting, in the practice of making business decisions by external and internal users. As a result of studying the discipline , the student must: to know: - the conceptual foundations of accounting and the profession of accountant; - factors affecting the organization of accounting in the enterprise; - features of the professional activity of an accountant at various stages of the organization's life; Be able to: - to develop a rational accounting and reporting system for a particular enterprise; - to form an accounting policy for the organization; - to analyze and evaluate the quality of reporting information. Possess: -methods and techniques of accounting: primary observation; cost measurement; grouping; generalization of data in accounting statements.
Prerequisites: Accounting The purpose of the course: The purpose of studying the discipline is to acquire the skills of collecting, registering and processing information necessary for the formation of financial statements of organizations in accordance with international standards. Brief description of the course: This course examines fundamental topics that contribute to the development of professional thinking. Studying the course, the student receives an answer not only to the question of how to act, but also how to keep records. The student learns the design, development and reading of accounting information. The reasons justifying the development of accounting concepts and principles are studied in depth throughout the course. The knowledge gained in the study of accounting principles is taken as a basis, and additional topics are built on their basis . Expected results: To know: fundamentals of financial accounting and ethics of behavior of a modern accountant; различ distinguish the features of financial accounting from accounting; the structure of the balance sheet, distinguish between active and passive accounts, double entry; International financial reporting standards; учет accounting of short-term assets, fixed assets, intangible assets, liabilities of the organization. Be able to: решать solve the issues of evaluation, accounting registration and accumulation of financial information on the example of specific situations for the purpose of its subsequent presentation in accounting financial reports; apply in the work план the accounting chart approved by the Ministry of Finance of the Republic of Kazakhstan and its modifications in the form of working Charts of accounts of individual organizations as an integral part of their accounting policy. Have skills: составление preparation of primary accounting documents to establish the use of accounting programs for management accounting иметь have a judgment on attracting a particular source of working capital financing Post-requirements: "Financial Accounting II", "Management accounting", "Tax accounting", "Audit", "Financial and management analysis", "Modern financial reporting".
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 forming students' knowledge of the internal processes of the enterprise (rationing, calculating, limiting), indicators of current costs, internal pricing, budgeting. As a result of mastering the discipline, students will master the basics of assessing the management system of an economic entity, methods of calculating the cost; choosing and applying planning and control techniques, systematizing data on production costs, estimating the cost of manufactured products and determining profit.
The course is aimed at developing students' knowledge of the external factors of the enterprise (market analysis, forecasting), accounting for capital investments, forecasting work results, external pricing taking into account the market situation, etc. As a result of mastering the discipline, students will master the methods of modeling and analyzing the financial results of an enterprise, analyzing margin profit, analyzing a critical point, budgeting system, and the economic effect of uncertainty.
The course is aimed at developing students' theoretical knowledge and practical skills in the field of tax accounting and preparation of tax returns. As a result of mastering the discipline, students prepare tax returns, know the procedure for maintaining tax registers, the rules for compiling a report on financial results taking into account deferred taxes, develop tax accounting registers for an enterprise, link accounting and tax accounting data of income and expenses of an organization
The course is aimed at developing students' theoretical and practical knowledge about the purpose, functions and capabilities of the 1C Accounting software for the organization and maintenance of accounting at the enterprise. As a result of mastering the discipline, students apply the skills of working with the 1C:Accounting configuration for automated accounting and tax accounting in various organizational and legal forms of the organization