Accounting department

BUDGET AND FINANCING KUTC

University accounting is based on laws and
normative acts approved by the decrees of the Government of the Republic of Kazakhstan:
- Law of the Republic of Kazakhstan dated February 28, 2008 No. 234 "On accounting and financial reporting" (as amended and supplemented by
as of 15.11.2020);
- Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) dated December 10, 2008 No. 99-IV (with amendments and additions as of December 29, 2019). as of 1 January 2020
- Resolution of the Government of the Republic of Kazakhstan dated March 31, 2015 No. 241 "On approval of the Accounting Rules";
- On amendments and additions to the Resolution of the Government of the Republic of Kazakhstan dated October 18, 2013 No. 1116 "On approval of the Rules and terms of calculation, withholding (accrual) and transfer of contributions, professional compulsory pension contributions, compulsory professional pension contributions to the unified accumulative pension fund and collection on them "; Resolution of the Government of the Republic of Kazakhstan dated May 28, 2020 No. 332.
- Order of the Minister of Finance of the Republic of Kazakhstan dated May 12, 2017 No.
301 "Rules for document flow of invoices issued in electronic form";
- Order of the Minister of Finance of the Republic of Kazakhstan dated November 27, 2018
No. 1029 "On amendments and additions to the order of the Minister of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 206" On the approval of the types of activities in the implementation of which in the territory of the Republic of Kazakhstan taxpayers use cash registers with the function of recording and (or) transmitting data when cash settlements "
The accounting institution is organized in accordance with the requirements of the Law of the Republic of Kazakhstan dated February 28, 2008 No. 234 - “On accounting and financial reporting”; IFRS (NAS); accounting policies;
Order of the Minister of Finance of the Republic of Kazakhstan dated May 23, 2007 No. 185
"On approval of the Standard Chart of Accounting Accounts" (as amended as of 03.06.2019), Civil and Tax Codes of the Republic of Kazakhstan and other legislative acts of the Republic of Kazakhstan.

The availability of funds in the required amounts, their effective use largely predetermines the financial well-being of the University. The university carries out planning and allocation of financial resources, based on the mission and using the results of work on the development of the university.
Annually at the Rector's meeting, the chief accountant submits a report on the financial and economic activities of the university. Financial activity is carried out on the basis of the following legislative acts:
- Resolution of the Government of the Republic of Kazakhstan dated June 2, 2007 No. 452 (with amendments and additions as of May 28, 2018);
- Decree of the Government of the Republic of Kazakhstan No. 199 04/16/2018 on planning the costs of training personnel with higher and postgraduate education.
- Order of the Ministry of Education and Science of the Republic of Kazakhstan dated October 31, 2018 No. 606 to calculate the total number of teaching staff.
- The accounting policy of the University is developed in accordance with the Law of the Republic of Kazakhstan
- The accounting and financial statements of the University are drawn up in accordance with the accounting policy. The accounting policy has been developed in accordance with the requirements of IFRS and is based on the following assumptions:
- accounting policy is an internal regulatory document that defines a single set of principles, rules for organizing accounting and financial reporting;
The management of the distribution and use of financial resources is carried out by the President of the University. Budget planning
carried out in a centralized manner when forming costs for:
- salary of teaching staff, administrative and educational support personnel and service personnel;
- professional practice of students;
- purchase of fixed assets;
- Communal expenses;
- carrying out current and major repairs of buildings, structures and equipment;
- maintenance of computer equipment;
- communication services, Internet;
- taxes and obligatory payments to the budget.
Part of the expenses is formed on the basis of applications from structural divisions:
- Acquisition of educational and methodological literature;

- purchase of laboratory and other equipment, computer technology;
- purchase of stationery;
- repair of the auditorium fund.


Budget structure by ICCS

for 2021 Appendix 1

 


No. p \ p


Name indicators


Unit


2021
1 payroll with tax deductions% 56.3
2 Expenses for maintenance and service of premises rent and utilities, security%
31.1
3 Expenses for administrative materials (stationery, consumables)% 2.2
4 Expenses for Internet communications (communications)% 2.6
5 Expenses for professional development of teaching staff. AUP% 0.2
6 Recruitment costs (advertising)% 0.8
7 Expenses for quality renovation and expansion of the material base. laboratory equipment,
library funds, computer and household equipment
%
5.0
8 Expenses for quality renovation (dormitories, medical services% 1.4
9 Other expenses% 0.4
Total:% 100

The university budget is aimed at updating, expanding

e and
maintaining the material and technical base and increasing the payroll. As you can see, from the data presented in Appendix No. 1, in the structure of the budget of costs -56.3% falls on wages, maintenance
and maintenance of classrooms (utilities, rental
payments, cleaning, landscaping, security) significant funds are allocated - about 31.1%. Significant funds are allocated for the development of the material, educational and scientific laboratory, information base of objects, about 12.6%.
The distribution of financial resources is carried out on the basis of the functional purpose of structural units, as well as the contingent of students, forms of training and standards that determine costs.
Revenues from receipts for the provision of educational services on a paid basis and from the state budget are shown in Appendix 2.
Financing by type of activity
for 2021 Appendix 2


No. p \ p


The name of indicators


Unit


2020
1. Amount of financial receipts:
1.1 - from educational services% 92.5
1.2 - from the state budget% 0.7
1.3 - from the implementation of research work% 1.3
1.4 - from the sale of other services% 5.5
Total:% 100
The provision of paid services is carried out at the university in
in accordance with the Charter and the current legislation of the Republic of Kazakhstan and consists of:
1 - receipts for the provision of educational services for training
specialists at the expense of enterprises, institutions, organizations and other business entities - 92.5%

2 - receipts from the state budget (grant), -0.7% 3 - for the performance of research work -1.3% 4 - other receipts-5.5%.
Accounting is maintained in accordance with International Financial Reporting Standards (IFRS), the TSV SOFT program is used
configuration 99.
Financial statements are generated at the university level and include:
- balance sheet;
- statement of income and expenses;
- report on changes in equity;
- cash flow statement.
Financial reports are submitted annually to local authorities.
The movement of accounting documents is controlled by the accounting department in accordance with the procedures adopted within it, which ensures a correct and effective connection between the entries in the accounting system and the documents confirming them.
Effectively uses financial resources, complies with financial, tax, credit and settlement discipline. Accounting is carried out in an automated way through the TSV SOFT configuration 99 program and complies with the legislation of the Republic of Kazakhstan.


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Contact information

Academic buildings № 1

Теl.: 376-74-78 (ext. 515); Fax: 376-74-81
E-mail: info@kups.edu.kz
Аddress: Zhetysu-1 mcr., B.32а,
Almaty, The Republic of Kazakhstan, 050063


Academic buildings №4

Теl.: 299-49-69
E-mail: info@kups.edu.kz
Address: Mamyr mcr., Shalyiapin str., B.21/1,
Almaty, The Republic of Kazakhstan, 050063,
You can take buses: №67, 112, 85, 92, 4

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