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Accounting and audit

Programme's language

lithuanian

Qualification degree and (or) qualification to be awarded

Master of Business Management

Institution that has performed accreditation, accreditation term

Studijų kokybės vertinimo centras, 7/1/2020

Data provided or updated (date)

8/1/2014

Order on accreditation

SV6-33
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Institution title

Vilnius University

Institution title in Lithuanian

Vilniaus universitetas

Institution code of legal entity

211950810

Institution legal form

Public Institution

Institution documents of founding

VU_statutas.pdf

Institution group

Higher education institution

Institution subordination

State

Main type and other types

University

Institution address

Vilnius, Universiteto g. 3, LT-01131

Institution phone

+370 5 2687000

Institution email

infor@cr.vu.lt

Institution web address

http://www.vu.lt

Phone of admission office

+370 5 2193144

Email of admission office

konsultavimas@cr.vu.lt

Institution funding sources

National budget, State financial funds, Studying fee

Institution main type description

Awarded Lithuanian National Qualifications Framework levels:
Level 6, Level 7
Issued certificate levels:
Bachelor's diploma, Higher education diploma (university studies), Master's diploma, Certificate of Residency
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Qualifications provided by institution

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Summary of the Profile of study programme

Accounting and audit Master studies last for two years (4 semesters). 1st-3rd semesters include three compulsory subjects and two elective study subjects (out of five recommended). The main subjects are dominated by the disciplines from the field of
accounting (two each semester). Master students study six compulsory disciplines. Course "International comparative accounting" focuses on international accounting models, EU
directives, International Accounting Standards, and accounting practice of USA, Great Britain, Germany, France, the Netherlands and Japan. Course "Theory and practice of financial accounting" focuses on accounting of leasing, mergers,
financial derivatives, preparation of consolidated financial accountancy, peculiarities of accounting of subsidiaries and associates. The purpose of "Theory and practice of
managerial accounting" is to deepen accounting knowledge of former undergraduates, to present the most recent methods and concepts of managerial accounting, their application
possibilities and practical problems in companies of various size, purpose and organizational levels. The fourth subject "Audit Theory and Practice" places the main attention to audit situation in European Union countries, and methodology of particular
audit fields. The course "Accounting and analysis of banking activity" studies characteristics of accounting and analysis in banking sector. Finally, "Analysis of companies' activity", differently from financial analysis course in the undergraduate
level, examines the indicators of financial and managerial accounting system (production rate, labour indicators, spending, and investment projects). Students are taught how to
interpret facts and forecast company's activity. During fourth semester students also attend the specialization seminar, which aims to teach students how to efficiently apply obtained knowledge and how to combine theory with practical skills. The specialization seminars are mostly conducted in the form of discussions, solving particular theoretical and practical problems.