Contact Us Report about mistake Sign In Help

Compare

Accounting

Language of instruction

lithuanian

Qualification degree and (or) qualification to be awarded

Bachelor of Business Management

Place of delivery

Kaunas, K. Donelaičio g. 73

Institution that has carried out assessment

Studijų kokybės vertinimo centras

Institution that has performed accreditation, accreditation term

Studijų kokybės vertinimo centras, 9/1/2020

Data provided or updated (date)

2/27/2018

Order on accreditation

SV6-19
More about programme

Institutions providing this programme

Programmes with similar name

Programmes granting same qualifications

Summary of the Profile

General Description:
Objective(s) of a study programme:
To prepare competent accounting specialists who are able to understand principles of accounting system functioning in the globalization context using methods of managerial and financial accounting, solve financial, taxation, audit problems in national, international organisations, ensure timely, objective disclosure of information to stakeholders.
Learning outcomes:
Knowledge and Its Application:
A1 To understand organizations and their environment as social economic phenomenon using conventional and contemporary theories of management and economics.
A2 To know methods and techniques of mathematics, statistics and information technologies suitable for accounting field.
A3 To determine peculiarities of legislation, organization and management of different types of organizations in relation with accounting, finance, marketing, human resource, project management theories in the context of national and international business.
A4 To know conceptions and methods of bookkeeping, information disclosure for internal and external customers and analysis of business processes.
A5 To know peculiarities of accounting system and principals of its functioning
Research Skills:
B1 To systematize information about organization, its environment and functions of marketing, finance, human resource and project management using accounting methods.
B2 To recognize problems of organizations’ and business management using knowledge of methods of financial accounting, taxes and business analytics and applying quantitative and qualitative research methods.
B3 To interpret problems of organizations’ and business management using knowledge of methods of financial accounting, taxes and business analytics and applying global and systemic approach.
B4 To solve problems of organizations’ and business management using knowledge of methods of financial accounting, taxes and business analytics.
B5 To determine financial accounting and audit research fields evaluating broader economical, legal and political context.
Subject–Specific Skills:
C1 To apply information technologies for accounting, analysis and evaluation of finance, marketing, human resource and project management functions.
C2 To develop accounting policy applying legislations in business and public sector organizations.
C3 To keep records and prepare statements of financial, management and tax accounting using national and international accounting standards, legislations and accounting and taxation knowledge.
C4 To ensure information disclosure and analysis for external public and financial institutions and internal managerial demand, problems identification and suitable decisions.
C5 To ensure efficiency and reliability of accounting system and audit.
Social Skills:
D1 To be able to apply skills for independent and group activities and lifelong learning.
D2 To communicate effectively in written and oral form using Lithuanian and international terminology of accounting and auditing according to professional ethics and public spirits.
Personal Skills:
E1 To guide the ethical principles of accountants and auditors.
E2 To be able to operate in inter - discipline traditional and virtual (simulated) working teams and in organizations.

Activities of teaching and learning:
Students’ workload consists of contact hours and individual work. Theoretical lectures, practical sessions and laboratory works are used for contact hours. Individual work is intended for literature analysis and written assignments for individual/group work, reports/case studies/essays/papers and etc.
Methods of assessment of learning achievements:
Students’ knowledge and abilities are assessed by interim written assignments (control tasks and tests during the semester), individual and group homework (laboratory and other reports), term papers, academic essays and examinations (during the exam session). On the basis of KTU ten-point grading system for evaluation of students’ acquired knowledge, the more learning outcomes a student achieves (acquires knowledge, develops skills) and is able to demonstrate through the assignments of various forms, the higher grades are awarded for his/her achievements.
Framework:
Study subjects (modules), practical training:
Core and Compulsory Subjects: Mathematics 1, Innovative Information Technologies, Microeconomics, Business Communication and Rhetoric, Mathematics 2, Macroeconomics, Management, Information Systems and Social Data Analysis, Taxes and Taxation, Economic Statistics, Fundamentals of Marketing, Basics of Accounting, Business Law, Econometrics, Fundamentals of Finance, Enterprise Resource Planning and Procurement Management, Accounting of Business Enterprises, Economics of International Business, Electronic Business, Management Accounting, International Accounting, Accounting for Public Sector, Analysis of Enterprise Performance, Business Financing Models.
General Subjects of University Studies: Electives of Philosophy, Foreign Language Electives (Level C1).
Practice (Internship).
Final Degree Project.
Specialisations:
-
Optional courses:
Electives of Major Study Field: Human Resources Management, Project Management, Computerized Accounting Programs, Cost Management, Business Taxation and Tax Planning, Social Responsibility of Enterprise, Basics of Audit, Optional Subjects (Sales and Negotiation, Quantitative and Qualitative Research Methods) totally 9 courses or Electives of Minor Study Field of Economics, European union studies, Finance, Human resource management, Marketing, Mathematics, Political science, Public administration, Teachers training, totally 9 courses.
Distinctive features of a study programme:
A graduate possesses comprehensive knowledge of accounting, knowledge of the principles of functioning of the accounting system and business processes in counting methodology, is able to deal with complex tasks relating to the accounting function, independently choose their approaches and methods, according to the organization’s specific business, develop and implement accounting policies, organize the accounting process in the practical application of laws and regulations, reason and solve problems in organizations, based on financial and tax reporting information and other analytical methods and knowledge, to adapt to changes in the environment.
Access to professional activity or further study:
Access to professional activity:
The graduate can work as an accountant in business and public organizations, as a consultant in auditing, accounting and information systems implementation service business, create their own businesses.
Access to further study:
S/he has access to the second cycle studies.