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Accounting and audit
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Summary of the Profile
General Description:
Objective(s) of the study programme:
The aim of the study programme is to develop qualified specialists in the fields of accounting, auditing, taxation, business analysis, planning and evaluation, who are able to form and systematically evaluate accounting data, know the mechanisms of audit organization and operation, and creatively apply the acquired knowledge.
Learning outcomes:
Graduates of the study programme:
1.1. Will be able to communicate effectively in writing and oral form, and to convey accounting and financial knowledge to professionals and non-professionals, in line with professional ethics and citizenship.
1.2. Will be able to have constructive discussions, work independently and in a team, and be tolerant in multicultural and international groups and organizations.
2.1. Will be able to study independently and take responsibility for continuous learning and professional development in their professional field.
2.2. Will demonstrate creative thinking skills, ability to make innovative decisions.
3.1. Will have the latest fundamental and applied knowledge in economics, management, finance, accounting and auditing, will know classical and modern theories in the field of accounting, will be able to apply them in interdisciplinary studies and professional sphere in accounting of national and international organizations.
3.2. Will know the principles and phases of organization of audit, forms and methods of providing information to external and internal users.
3.3. Will know and be able to apply data analysis techniques, compile various reports, taking into account the functions of various accounting types, the overall accounting policy of an organization, information technology, and requirements and methods for providing accounting information to external and internal users.
4.1. Will be able to collect, process, systematize and evaluate economic, financial, statistical, accounting data and information, using the latest information search sources and applying modern methods of its processing and systematization, carry out research and present conclusions based on research results.
4.2. Will be able to analyse and evaluate various economic and social processes, organizational behaviour and environment, interpret legislation and apply it to compiling of various reports, solution of organizational management and professional problems.
5.1. Will be able to plan, organize, control and evaluate the organization's activities, accounting processes, manage various types of accounting, applying the provisions of the professional code of ethics and accounting regulations, to participate in the formation of the accounting policy for organization, ensuring the efficiency of the accounting and audit system and the reliability of information.
5.2. Will be able to apply audit process actions and tools, define limits of financial reporting and auditing, evaluate accounting, audit and financial management decisions ethically, socially, legally and economically.
5.3. Will be able to analyse, evaluate and forecast organization indicators, identify accounting and financial management problems, choosing complex technological, organizational and methodological measures, applying a systemic and global approach, as well as formulate conclusions, generalizations, proposals.
Activities of teaching and learning:
Lectures, seminars; independent analysis of literature; performance of practical tasks; case studies; performance of tasks in eLearning environment; mind map method; research methods; search of information; preparation of individual or group report; analysis of reports in groups.
Methods of assessment of learning achievements:
Assessment of activity in analysis of topics, tasks, cases, situations; eLearning performance assessment; assessment of an individual or group report; evaluation of report analysis results; assessment of the methods used to solve the tasks; intermediate tests; exam. Exams are conducted in written form. During exams, students’ knowledge is evaluated from 1 (insufficient) to 10 (excellent).
Framework:
The subjects planned in the first year of the study programme are aimed to develop the fundamental knowledge of economics, finance, business creation, technology, which form the basis of the subjects scheduled for later years. In the first year of studies, the analytical skills are improved in the subjects “Business Mathematics” and “Business Statistics”. The improvement of English or Lithuanian is emphasized, as well as the formation of fundamental knowledge and skills required in the field of accounting (subject “Fundamentals of Accounting”).
In the second year, the study subjects are devoted to the development of financial, economic and managerial competences, as well as competences in the field of accounting. The subjects of the field of accounting are laid out within the structure of the programme by ensuring the gradual expansion of knowledge, specifically in the area of financial accounting with subjects “Financial accounting” and “Accounting of Various Types of Business”. The second year starts the development of knowledge and competencies in areas of management accounting (subject “Cost accounting and management”), audit (subject “Performance audit”) and tax (subject “Fundamentals of Tax Accounting”). The programme also pays attention to ethical and social responsibility issues by including the subject “Corporate Responsibility and Ethics” in the third semester.
The third year is devoted to further deepen the knowledge and competencies of the area of accounting with compulsory subjects: in the area of financial accounting (“Financial Accounting Information Systems”, “Financial Statements”, “Accounting in the Public Sector”, “Securities Management and Accounting”), management accounting (“Corporate Budget Management”, “Strategic Management Accounting Systems”), audit (“Financial Statement Audit”), tax (“Business Tax Accounting”). In addition, students begin to prepare for their final thesis: in the sixth semester, they become familiar with the “Fundamentals of Academic Research Methodology”.
During the seventh semester of the programme, students prepare the Course Paper by choosing the topic from the studied fields and explore it in a detailed way. They also deepen their knowledge in the area of accounting with subjects “Financial Analysis”, “Management Accounting Information Systems”, “Audit in Public Sector”. During the last semester, students aim to apply their knowledge in practice, perform professional internships in selected organizations and prepare an Internship Report. This semester they also prepare, present and defend the Bachelor's thesis.
Specialisations: -
Elective courses:
Distinctive features of the study programme:
The programme lasts 4 years. The programme is conducted in Lithuanian and English. The programme Accounting and Audit is multiplanar and focuses on the fields of accounting, auditing, taxation, corporate finance analysis and their synergy.
Career possibilities:
Graduates of the Accounting and Audit programme will be able to work in various national public and private sector organizations, as well as international companies or organizations, international financial management centres in any link of financial, tax, management accounting, by planning and implementing accounting policy; work with collecting accounting information, its systematisation, analysis, evaluation, forecasting, strategic planning; as well as work in national and international audit companies as assistants to auditors at any stage of the audit process.
Further study possibilities:
Graduates interested in doing research or academic work may continue their studies at a Master level or develop their knowledge and professional skills independently.
