Within the framework of pedagogical practice, an open lesson was conducted on the discipline "Tax Accounting and Audit" on the topic: "Tax Accounting and Audit of Settlements by Type of Taxes." The objective of the lesson was to provide a systematic examination of types of taxes, the specificities of their accounting and audit, as well as current amendments to tax legislation and the procedure for verifying tax obligations.
In the course of their work, students studied theoretical and practical materials in three key areas: 10.1. Tax accounting and audit of calculations for corporate income tax (CIT); 10.2. Tax accounting and audit of value added tax (VAT) calculations; 10.3. Tax accounting and audit of settlements on local taxes.
The session was attended by PhD, Acting Associate Professor of the Department of Accounting and Audit Uspambayeva M.K., as well as students from the academic groups: – Б-Фин 22/1 Р, – Б-Фин 23/23 Р, – Б-Фин 24/22 Р. A total of 11 students demonstrated activity and engagement.
The session examined in detail the principles of tax accounting, the procedure for forming tax obligations, the stages of audit procedures, and methods for assessing the accuracy of calculations. Students studied examples of practical situations encountered in business operations and analysed the application of the Tax Code provisions under real-world conditions.
Special attention was paid to working with the regulatory and legal framework, the stages of audit actions, and approaches to assessing the effectiveness of tax procedures. This format contributed to the development of professional competencies of future specialists in the fields of finance, accounting, and auditing.
Iskakov Ruslan, a master's student in educational programme 7M041002 "Accounting and Audit," thoroughly explored the topic of the session during his pedagogical practicum, applying the 1C: Accounting software and practical LLP data on tax accounting issues for 2025.
