Accounting

ACCOUNTING
State code 6531LX038
Faculty Faculty of Economics
Study field Accounting
Qualification Professional Bachelor‘s  degree in Business Management
Form and duration of studies Full-time studies, 3 years
Credits 180
Study plans Degree Course 2018-2021

 

Career Prospects

Prepare accounting professional bachelors who are able to self- organize and manage the business and public sector entities accounting control, accounting policy-making and implementation processes, analyze and evaluate the performance of the company.

 

Learning Outcomes

You will be able to:

  • Integration into the team activities , ethically and professionally deal with professional challenges
  • To know and evaluate the changing international economic and working environment, using appropriate methods.
  • Communicate in writing and orally administered Lithuanian and international accounting terminology, conveying professional knowledge of Lithuanian and foreign language.
  • Choose, apply learning strategies and techniques.
  • Self- responsible planning and organization of the profession.
  • Prepare the accounting policy of the economic entity in accordance with the Lithuanian Republic and International Accounting Standards.
  • Form the accounting information database with help of latest IT appliances.

·       Manage the entity’s accounting from primary accounting documents to financial statements preparation.·       Prepare financial, statistical, tax reports.·       Ensure accounting system reliability by checking the recorded accounting processes and detecting errors and fraud.·       Develop and implement an internal control system, taking into account the policy-making and the specific organization of the different operating companies.·       Identify the accounting system performance issues and make suggestions for improvement of accounting policies.·       Collect, organize, provide objective and rational use of business information through accounting theory, research and practice.·       Analyze, evaluate the financial condition and results of operations. To provide conclusions and recommendations for the management and financial decisions.·        Prepare the entity budgets and monitor their execution, using the analytical thinking and creativity.

 

Full-time studies

Degree Course 2018-2021

1st semester (30 credits)
Module (Subjects) Credits Evaluation*
Business Foreign Language 5 E
Labour and Civil Safety 3 P
Business Ethics and Social Responsibility 3 P
Management of Computerized Information 5 E
Document Management 4 P
Applied Mathematics 5 E
Theory of Economy 5 E
2nd semester (30 credits)
Module (Subjects) Credits Evaluation *
Business Foreign Language 5 E
Organization of Research Paper 3 P
Business Psychology 3 P
Business Law 4 E
Statistics 5 E
Enterprise Economy 5 P
Basics of Accounting 5 E
3rd semester (30 credits)
Module (Subjects) Credits Evaluation *
Management 4 E
Marketing 4 P
Financial Management 4 E
Management Accounting 4 E
Taxes and their Accounting 5 E
Practice: Computerized Processing of Accounting Information 4 P
Elective subjects 5 P
4th semester (30 credits)
Module (Subjects) Credits Evaluation *
Financial Markets 3 E
Financial Accounting1 6 E
International Accounting Standards 3 E
Computer Accounting 4 P
Accounting for Public Sector Activities 4 E
Business Planning and Organization 5 P
Elective subjects 5 P
5th semester (30 credits)
Module (Subjects) Credits Evaluation *
Financial Accounting2 5 E
Financial Audit 4 E
Analysis of Business Activities 6 E
Practice: Accounting Systems of Enterprises 11 P
Final Professional Activity Practice 4 P
6th semester (30 credits)
Module (Subjects) Credits Evaluation *
Final Professional Activity Practice 20 P
Final Paper 10 P

Optional subjects are freely selectable subjects from the list of predefined subjects.

* E – exam, P – project

 

Full-time studies

Degree Course 2019-2022

 

ACCOUNTING
State code 6531LX038
Faculty Faculty of Economics
Study field Accounting
Qualification Professional Bachelor‘s  degree in Business Management
Form and duration of studies Full-time studies, 3 years
Credits 180
Study plans Degree Course 2019-2022

 

Career prospects

Having acquired a Professional Bachelor’s degree in Business Management, individuals can work as bookkeepers, accountants, assistant auditors, set up accountancy services, and provide accounting services in a variety of fields at the accounting services of various companies, institutions and organizations.

 

Learning Outcomes

You  will be able to:

  • integrate into the overall activities of the organization, to solve professional tasks in an ethical, professional and socially responsible manner;
  • know and evaluate the changing, international economic and working environment by applying appropriate applied research methods of professional activity and principles of social responsibility;
  • communicate professionally in written and oral form using Lithuanian and international accounting terminology, to convey professional knowledge in Lithuanian and a foreign language;
  • choose and apply personalized learning strategies and methods;
  • plan and organize their professional activities in an independent, socially responsible manner, taking responsibility for the tasks entrusted to them;
  • select and implement an entity’s accounting policies  applying the Republic of Lithuania and International Accounting Regulations and the principles of social responsibility.
  • form an accounting data base using modern economic accounting information technologies;
  • manage an entity’s accounting records from the primary accounting records to the preparation of the financial statements;
  • prepare financial, statistical, tax reports etc. in a socially responsible manner.
  • make decisions by ensuring the reliability of the accounting information, verifying the accounting processes recorded, and detecting errors and fraud;
  • be able to analyze the peculiarities of accounting policy formation and implementation in companies of different activities;
  • think critically when collecting, systematizing, providing and rationally using objective business information;
  • prepare an entity’s budgets, to analyze, evaluate and control their implementation, applying analytical thinking and creativity, and to provide conclusions and suggestions.

 

Full-time studies
Degree Course 2019-2022

1st semester (30 credits)
Module (Subjects) Credits Evaluation*
Professional foreign language I 5 E
Business Psychology 3 P
Labour and Civil Safety 3 P
Management of Computerized Information 5 E
Document and Electronic Data Management 4 P
Applied Mathematics 5 E
Theory of Economy 5 E
2nd semester (30 credits)
Module (Subjects) Credits Evaluation *
Professional foreign language II 5 E
Business Law 4 E
Business Ethics and Social Responsibility 3 P
Statistics 5 E
Enterprise Economy 5 P
Basics of Accounting 5 E
Management 3 E
3rd semester (30 credits)
Module (Subjects) Credits Evaluation *
Organization of Research Paper 3 P
Marketing 4 P
Financial Management 4 E
Financial Accounting, 1 4 E
Taxes and their Accounting 6 E
Practice: Computerized Processing of Accounting Information 4 P
Elective subjects 5 P
4th semester (30 credits)
Module (Subjects) Credits Evaluation *
Financial Accounting, 2 7 E
Computer Accounting 6 E
Accounting for Public Sector Activities 4 E
Financial Accounting 4 E
Financial markets and institutions 4 E
Elective subjects 5 P
5th semester (30 credits)
Module (Subjects) Credits Evaluation *
Financial Audit 5 E
International Accounting Standards 4 E
Analysis of Business Activities 7 E
Practice: Management of Accounting Systems 4 P
Final Professional Activity Practice 10 P
6th semester (30 credits)
Module (Subjects) Credits Evaluation *
Final Professional Activity Practice 20 P
Final Paper 10 P

Optional subjects are freely selectable subjects from the list of predefined subjects.

* E – exam, P – project