- •Basic principles and content of corporate finance their functions
- •The financial structure of the company. Objectives of financial services corporations.
- •3. The concept of time value of money. Real and future cost of capital.
- •The concept of fixed capital, its structure and role in the organization of the finance corporation.
- •6. Depreciation and its role in the renewal of fixed capital. Depreciation methods.
- •7. Performance indicators of fixed assets.
- •8. The economic content and classification of working capital.
- •2. Sales of Non-Current Assets:
- •3. Long-Term Borrowing:
- •4. Issue of Additional Equity Capital:
- •10. Sources of working capital. Net working capital.
- •1. Funds from Business Operations:
- •11. Cost-effectiveness of working capital using and ways to improve.
- •13. Indicators of costs and reserves ways to reduce them. Planning costs of production and sales.
- •Internal production factors:
- •14. Control over the cost of production and sales. Budgeting.
- •15. Classification and function of income. The total (gross), corporate income, its composition and structure.
- •16. Income from financial and investment activities of the company (different)
- •17. The threshold of profitability (порог рентабельности) and financial margin of safety (финансовый запас прочности).
- •18. Shareholders' equity corporations, its composition and structure.
- •19. Authorized capital. Extra capital. Withdrawn capital.
- •20. Financial assets of the corporation. Undistributed net income (loss). Финансовыеактивыкорпорации. Нераспределенныйчистыйдоход (убыток).
- •21. Types of long-term debt financing.
- •22. Short-term and medium-term financing. Banking and commercial credit. Краткосрочное и среднесрочное финансирование. Банковскийикоммерческийкредит.
- •23. Concept of price and capital structure. Methods of assessing the cost of capital. Понятие цены и структуры капитала. Методы оценки стоимости капитала.
- •24. Leverage capital. Interconnection costs and capital structure of the company.
- •25. Methods of financial analysis. The financial strategy of the corporation.
- •26. Forms of bankruptcy: the settlement agreement, reorganization, liquidation.
- •27. Forms and procedure of reorganization procedures: observation, rehabilitation, reorganization, acquisition, merger.
- •27. Forms and procedure of reorganization procedures: observation, rehabilitation, reorganization, acquisition, merger.
- •28. Financial recovery and crisis management strategy of financial corporations.
- •29. Basic methods of financial planning. Strategic, operational, and the current financial plan.
- •30. System and structure of the financial plan. The procedure for preparation, review and approval of the financial plan.
- •The essence and function of Finance
- •2. The financial system of Kazakhstan.
- •3. Financial policy and financial framework, the socio-economic processes.
- •4. Financial planning and forecasting
- •5. Key areas for improvement of fin planning
- •6. Essence and value of financial control
- •7. Audit control and its features
- •8. Finance of economic entity
- •9. Finance of economic commercial entities (different: Social Insurance)
- •10. Finance non-profit organizations and agencies.
- •11. Socio-economic substance of the state budget. Budget oriented to the result.
- •12. The composition and structure of revenues and expenditures of state budget.
- •The budget deficit and its methods of covering.
- •The budget process.
- •Socio-economic substance of the local budget.
- •16. Local budgets Revenues and Expenditures (different: property and personal insurance)
- •Interbudgetary relations and their regulation
- •The special economic zones finances
- •20. Household finances.
- •21. The economic essence of insurance and its scope.
- •24. The essence of state credit.
- •25. The essence and the types of public debt.
- •26. Characteristics of international economy relations. Basic segments of international economy relations.
- •27. Accumulation and spending foreign exchange reserves.
- •28. Public financial management of the economy. (Государственное финансовое регулирование экономики)
- •29. Financial markets. (Финансовый рынок)
- •30. Finance and inflation. (Финансы и инфляция)
- •1. Essence of bank system, its structure and elements
- •2. The National Bank of rk: the purposes, tasks, functions and powers
- •3. The main functions of commercial banks. Principles of commercial bank
- •4. Essence and features of formation of banking resources
- •5. Ways of formation of the bank capital. Sources of bank’s capitalization.
- •6. Own capital of commercial bank, its elements and the basic functions.
- •7. Adequacy of the banking capital. Prudential standards of adequacy of the banking capital.
- •8. The Basel agreement and organization principles of prudential regulations of banking activity
- •Essence prudential regulation and supervision. System of prudential standards in rк
- •10. Essence of depositary operations. Classification of deposits. Savings and depositary certificates
- •12. The interbank market of credit resources. The mechanism of transaction on interbank market.
- •13. Quality of assets. Criteria of assets qualification on quality.
- •14. Essence of active operations of banks: their content and structure.
- •15. Objects of crediting and subjects of crediting. Principles of bank crediting.
- •Объекты кредитования и субъекты кредитных отношений. Принципы банковского кредитования.
- •Classification of bank's credit
- •17. Credit process. Stages of credit process
- •18. Quality of credits. Classification of a credit portfolio on quality
- •19. Forms of credit collateral
- •20. Essence of creditworthiness of the borrower. The basic methods of an assessment of credit status of the borrower.
- •21. Credit history of the borrower. Credit bureau: world experience, practice in Kazakhstan
- •22. Bank Liquidity Management. Liquidity Ratios.
- •23. Basic elements of bank marketing. Segmentation of the bank market.
- •24. Bank risks, their classification and the main methods of management.
- •25. Essence of bank regulation: its kinds and methods.
- •26. Essence, subjects and objects of banking supervision. A supervising cycle.
- •1) Taxes as an economic category. Tax options.
- •2. Fundamentals of Taxes. The classical principles of Taxation of Adam Smith.
- •Classification of Taxes on Various grounds.
- •A principles of taxation of a. Wagner
- •Types of tax rates and features of their construction. The methods of tax collection
- •6. Stages of development of Kazakhstan tax system.
- •7.Characteristics of current state of Kazakhstan tax system. Principles of Taxation on the Tax Code of the rk.
- •Tax policy: objectives (or purposes), main types.
- •Directions of tax policy rк at the current stage.
- •The tax mechanism and its structure.
- •12. The economic content of property taxes.
- •14. Individual taxation in the Republic of Kazakhstan (different)
- •15. Property tax of legal entities in the Republic of Kazakhstan (different)
- •16. Land tax in Kazakhstan: the mechanism of calculation and collection (different)
- •Unified land tax (mechanism of calculations and collection)
- •18.Tax on gambling and fixed tax: the basics of building a mechanism for calculation and collection.
- •19. The economic essence of the value added tax. Advantages and disadvantages of vat.
- •Vat: the basics of building a mechanism for calculation and collection.
- •21. The economic content and order of excise taxation in Kazakhstan.
- •Corporate income tax: classification, characteristic bases of construction and mechanism for collection.
- •Investment tax preferences.
- •24. Classification characteristics of individual income tax. System of personal income taxation.
- •25. Fundamentals of building and collection of personal income tax in kz
- •26. Social tax: mechanism of calculation and collection. Social contributions to Social Insurance Fund of rk.
- •27. Special tax regimes in Kazakhstan: patent, simplified declaration (basic and application criteria) (different)
- •28. Special tax regimes in Kazakhstan for peasant farmers, for legal entities - producers of agricultural products.
- •29. Taxes and special payments of subsurface users (types and application mechanism).
- •30. The forms of tax control
- •Installment Payments
- •Interest and Penalties
- •1. The essence of financial management / Financial management: the concept, goals, objectives and principles of the organization.
- •4. The concept of cash flow
- •5. The concept of time value of money
- •6. Financial asset’s profitability evaluation model
- •8. The financial leverage. The Effect of financial leverage.
- •9. The theory of capital structure by Modigliani-Miller
- •11. The Weighted Average Cost of Capital. Capm (different)
- •12) Methods of evaluation and investment project selection
- •13) Conditions of company’s profit maximization.
- •14) Role of the operational analysis in formation of financial results of the enterprise activity.
- •15) Current cost management of the company. Cvp analysis
- •16. Company’s economic and financial activities analysis.
- •17. Company’s investment policy.
- •In its investment policy, the company may choose different types of it:
- •18. The analysis and assestmnt of investment decision in conditions of the market.
- •19. Leasing as the form of long term financing (different)
- •21. The efficiency of working capital management in enterprise.
- •23. Company’s cash and marketable securities management (different)
- •Basic of Accounts receivable management in the enterprise
- •Inventory management of the company: objectives and methods.
- •Corporate re-structuring of the company.
- •Leverage-buy-out of the company (lbo).
- •30. The organizational structure of financial management in the company / objectives and main stages of mergers and acquisitions.
1. Essence of bank system, its structure and elements
The banking system - a set of different types of national banks and credit institutions operating in the framework of the monetary mechanism. Includes Central Bank, the network of commercial banks and other credit and settlement centers. The central bank conducts the state emission and foreign exchange policy is the core of the reserve system. the banking system plays one of the most important roles, providing, at the present stage, the development of economic relations between the normal functioning of the economy as a whole. The banking system - a collection of different types of banks and banking institutions and their interrelationships that exist in a particular country at a particular historical period.
Banking systems are used for the following current and strategic objectives:
economic growth;
control of inflation;
regulating the balance of payments.
Banking system of Kazakhstan includes National Bank of Republic of Kazakhstan (RKNB), banks and credit institutions, affiliates and offices of foreign banks. The banks can be universal and specialized. All of them like credit institutions can be established in any property form and in any organizing-legal form, presupposed in the laws of Republic of Kazakhstan.
The Republic of Kazakhstan has a two-tiered banking system.
The National Bank of the Republic of Kazakhstan (National Bank of Kazakhstan) is the central bank of the Republic of Kazakhstan and represents the upper (first) level of the banking system of the Republic of Kazakhstan.
The National Bank of Kazakhstan represents, within the limits of its authority, the interests of the Republic of Kazakhstan in relations with the central banks and banks of other countries, in international banks and other financial and credit organizations.
In performing its tasks, the National Bank of Kazakhstan must not be guided by the goal of obtaining profit.
The types, legal status, and procedures for the creation, operation, and liquidation of second-tier banks shall be defined by banking and other legislation of the Republic of Kazakhstan.
Central bank which is the body performing state monetary-credit regulation of economy, and granted the right of monopolistic emission of banknotes, money circulation regulating, control over activities of credit institutions, execution of " bank of banks" functions, official gold and currency reserves storing, operates in every state.
Commercial banks and several credit institutions make the second level of Kazakhstan's banking system. Commercial banks (their present number is 38) are multidisciplinary credit institutions, performing operations in different sectors of monetary- and-finance market. They are a key link of credit system. As a rule such banks perform whole the complex of banking services. It is their difference from specialized financial institutions, performing limited list of financial operations.
The main functions of commercial banks operating in the republic are: to receive deposits, to credit borrowers, to execute payments, and perform custody activities. Only National Bank permits the secondary banks to perform these or those functions. Such permission is granted to the bank after it has executed several prudential norms.
The main objective of functioning of commercial banks – is reception of the maximum profit.