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The department "Accounting and taxes" is an educational and production association of the teaching staff engaged in general educational, scientific and methodological activities in the field of economics. The Department of Accounting and Taxation is an educational and structural subdivision of the Financial and Law College at Osh State University.
The College of Finance and Law was first created on the basis of the Faculty of Law with a degree in Jurisprudence. In the 2004-2005 academic years, the specialties "Economics and Accounting", "Finance and Credit" were opened. In the 2006-2007 academic years, the number of students in these specialties increased, and on the basis of the decision of the Academic Council No. 6 (02.02.2007) and the order of the rector No. 40 (02.13.2007), cycles of disciplines "Vocational Education" were opened.
The cycle of vocational education. T.M. Israilov was appointed head of the department and led it for 2 years. The load of the curriculum of the cycle was served by teachers of the specialized departments of the Faculty of Business and Management, Finance and Economics.
In 2009-2010 academic years, in order to ensure the full implementation of the educational process, the above-mentioned cycle was created as the department of professional education "Accounting and Finance", the department was replenished and began to work independently. Senior lecturer Asylbek kyzy Zhypara was appointed head of the department.
In 2013-2014 academic years, the department was divided into two specialties: “Finance”, “Economics and Accounting”, “Banking”, “Tax and Taxation”. Senior lecturer Asylbek kyzy Zhypara was appointed head of the department “Finance and banking”, teacher Isakov Kubanychbek Abibillaevich was appointed head of the department “Accounting and taxes”.
Due to the reduction of teaching hours at the above two departments, on the basis of order No. 760 dated September 24, 2016, the Department of Accounting and Finance was recreated, headed by Associate Professor N.Zh. Isakov.
In the 2017-2018 academic years, from November, associate professor Asylbek kyzy Zhypara was appointed acting head of the department of Accounting and Finance.
By the decision of the meeting No. 2 of September 10, 2018, due to the increase in the workload, the department was again divided into two. Isakov Kubanychbek Abibillaevich was appointed head of the department “Accounting and taxes”.
In order to bring secondary vocational education in line with the legislation of the Kyrgyz Republic, with the order of the rector of the university No. 145-FHD / 26 of September 26, 2020, a subject cycle commission "Accounting and taxes" was created. By order of the rector of the university No. 215-FHD / 20 08.10. 2020, the department "Accounting and taxes" was created, which monitors the activities of the PCC.
Isakov Kubanych Abibillaevich was appointed head of the Department of Accounting and Taxation. In 2020-2021 academic years, in accordance with the Decree of the Government of the Kyrgyz Republic, it was renamed into the Department of Accounting and Taxation. Fayzullaev Bekalmaz Jurabaevich was appointed head of the department, and Stambekova Ainuska Nurlanbekovna was appointed chairman of the CCC. Currently, the department has 2 associate professors, 13 teachers and 1 support staff.
Currently, the department has 17 teachers, 2 teachers (internal joint), 3 teachers (external joint) and 1 support staff.
Адистик: 080110 Экономика жана бухгалтердик эсеп
1. Адистикке киришүү
2. Бухгалтердик эсептин тарыхы
3. Бухгалтердик эсептин негиздери
4. Статистика
5. Кесиптик ишмердүүлүктөгү маалымат технологиялары
6. Финансы чарбалык ишмердүүлүктү анализдөө
7. Бюджеттик жана бюджеттик эмес ишканалар менен эсептешүүлөрдү уюштуруу
8. Эсептик-кассалык операцияларды эсепке алуу жана жүргүзүү
9. Экономика тармагындагы бухгалтердик эсептин өзгөчөлүктөрү
10. Бухгалтердик эсептин практикалык негиздери жана ишкананын мүлкүн түзүүнүн булактары
11. Бухгалтердик отчеттуулуктун технологиясы, инвентаризация жүргүзүү жана аны жасалгалоо
12. Башкаруу эсеби
13. Финансы чарбалык ишмердүүлүктү анализдөө
14. Аудит
15. Финансылык отчеттуулуктун эл аралык стандарттары
16. Акча каражаттардын, кыска мөөнөттүү финансылык салымдардын жана дебитордук карыздардын эсеби
17. Баалуу кагаздардын кыймылдарынын эсеби
Адистик: 080107 Салык (тармактар боюнча)
1. Адистикке киришүү
2. Ишкана жана жеке ишкерлердин салык салуу иш аракеттери
3. Бухгалтердик эсептин негиздери
4. Статистика
5. Кесиптик ишмердүүлүктөгү маалымат технологиялары
6. Салык салуунун методикалык жана практикалык негиздери
7. Салык жана салык салуу
8. Финансы чарбалык ишмердүүлүктү анализдөө
9. Бухгалтердик (финансылык) эсеп
10. Бюджетке келип түшкөн салыктардын жана төлөмдөрдүн автоматташтырылган эсебинин негиздери
11. Салык милдеттенмесинин суммасын эсептөөнүн документалдуу текшерүүнүн практикалык негиздери
12. Салыктарды эсептеп чыгуу тартиби жана методикасы
13. Финансылык отчеттуулуктун эл аралык стандарттары
14. Башкаруунун документтик камсыздоо
15. Салык мыйзамдарынын талаптарын аткарылуусуна көзөмөл жүргүзүү.
