- •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 Withdrawn capital.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.
Объекты кредитования и субъекты кредитных отношений. Принципы банковского кредитования.
The objects of crediting and subjects of crediting. Principles of bank crediting.
С позиций объектов субъектов экономических отношений кредит можно охарактеризовать как отношения между кредитодателем кредитополучателем по поводу предоставления денежных средств во временное пользование. Субъектами кредитных отношений выступают кредитодатель и кредитополучатель. Кредитодатель - это субъект кредитных отношений, которые предоставляет денежные средства во временное пользование кредитополучателю. Основной целью выдачи кредита для него является получение дохода в виде ссудного процента. Он заинтересован в эффективном использовании кредитополучателем денежных средств, так как от этого зависит своевременное погашение суммы основного долга и процентов по кредиту. В качестве кредитодателя могут выступать банки, юридические и физические лица. Кредитополучатель - это субъект кредитной сделки, который получает денежные средства во временное пользование. С экономической точки зрения роль и место кредитополучателя отличатся от роли кредитодателя. Кредитополучатель получает средства во временное пользование при недостатке собственных ресурсов. Не е является собственником средств. Кредитодатель предоставляет средства во временное пользование с сохранением права собственности на них. Для выдачи кредита кредитодатель может использовать собственные и заемные средства. Объектом кредитной сделки выступает то, подо что выдается кредит. Объекты различаются в зависимости от формы кредита. При банковском кредите объектом выступают товароматериальные ценности. При потребительском кредите объектом кредитования являются затраты, связанные со строительством жилых домов, гаражей, приобретением товаров и т.д.
Classification of bank's credit
The bank’s credit can be classified by a lot of features. Let us consider them.
Forms of credit: commodity loans; money loans.
By groups of borrowers:
- market credit (legal entities);
- government credit;
- individual credit.
By groups of creditors: commercial credit (only 1 bank is creditor); syndicate (when the issuer is several banks).
Directions of credit: consumer credit;industrial credit;trade;agricultural;mortgage.
By period of credit:
- short-term from overnight till 1 year;
- long-term – more than 1 year.
By the maturity:
- on call (онкольные)- paid at a fixed time after the official notice (уведомление) of the lender.
- time (срочные) – with maturity day
By the form of granting:
- Non-cash (to enter in an account, loan with use of bills);
- Cash-money form (mainly to individuals);
By the technique of granting:
- By ordinary sum; (однойсуммой)
- With overdraft (allows the borrower to pay for purchase of goods, and for services from his account);
- In the form of credit line (revolver, including on-call and контокоррентный, non-revolver);
By the collateral:
- Collateralized;
-Non-collateralized.
By the forms of repayment:
- in installment, by few or more payments within credit term.(врассрочку)
- non-installment, paid at a time (единовременно)
By the type of currency:
- in national currency;
- in foreign currency.