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Accounting and Finance
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Summary of the Profile
General Description:
Objective(s) of a study programme:
The aim of the study programme is to prepare accounting and finance specialists who know the principles and methods of accounting, financial analysis and management, who are able to independently formulate and critically evaluate financial and tax accounting policies, creatively solve accounting and financial management problems, to plan, organize, control and evaluate the finances of business and public organizations and justify the financial management decisions on an ever-changing environment.
Learning outcomes:
1. Identifies and describes concepts of economics, accounting, finance, management and related fields, explains phenomena and processes of these sciences, management functions, marketing tools, social research methods, basic business principles, specifics of application of modern technologies.
2. Describes the functions of financial, tax and management accounting, the principles and methods of accounting organization and management; defines forms of presentation of information to users and describes the importance of applying accounting methods in the formation of accounting policy and in solving relevant accounting problems; describes the functions of internal control, internal and external audit, the consistency of the audit process and the reporting requirements.
3. Defines the principles and methods of financial analysis and management in business and public organizations; defines theories and models of financial management; defines econometric and mathematical methods and provides possibilities of their application for financial management, self-disclosure and solving of financial management problems as well; presents the mechanism, principles and elements of financial system; explains impact of changes in financial markets on business and the relationship between state finance and finance of business and public organizations.
4. Analyses and critically assesses various economic, social and environmental processes, organizations' behaviour and their environment, legislation and application it in practice.
5. Demonstrates ability to apply accounting principles and methods in the preparation of accounting policy that ensure the effectiveness of accounting system and reliability of information, conducting financial, tax and management accounting, controlling assets, equity, economic processes and results of performance in organisations.
6. Identifies accounting problems and independently selects possible solutions, demonstrates the ability independently to prepare and provide unbiased and timely information to users, to analyse this information, to organize and perform an audit and to formalise audit results.
7. Demonstrates ability independently to plan, organize, control and critically assess business and public organizations‘ activity, calculates and analyses financial indicators of these organizations, interprets them and presents research results; independently substantiates strategic, tactical and operational financial management decisions; analyses and assesses public finance policy, the impact of financial markets on business, public organizations and personal finance.
8. Demonstrates ability independently to collect, systematize, analyse, and interpret data necessary to solve accounting and financial management problems arising from the scientific and professional point of views; defines the boundaries of financial accounting, accountability, auditing, and financial management research within a broader economic, legal, ethical, and political context; carries out an empirical research using a systemic and global approach, modern information technologies, sources of search, and methods of information processing and analysis.
9. Takes the responsibility for the transfer of professional knowledge, for the honest and ethical fulfilment of duties by himself and his/her subordinates, for a high professional culture and for the satisfaction of the social needs of society. Demonstrates ability to work in a team, to engage constructively in discussions and to communicate tolerantly in multicultural and international groups and organizations.
10. Organises their work responsibly and thoroughly; thinks systematically, creatively, and independently; assesses changes in accounting and finance working with professionals in various fields and taking responsibility for the results of their work; constantly develops their professional skills, reacts flexibly to changes; changes their work or study environment.
Activities of teaching and learning:
Studies include face-to-face studies (lectures, exercises, seminars, field visits to companies, etc.) and individual students work. The studies of each study course are concluded with an assessment of the student's knowledge and skills – an exam or other final assessment, the study programme ends with a final thesis and its defense. In the study process, in order to promote student activity and creativity, active learning study methods such as interpretation are used, discussion, debate, case studies, problem solving based learning, brainstorming, independent performance and presentation of an individual task, work in groups, performance of practical tasks.
Methods of assessment of learning
achievements:
The cumulative score evaluation system is used for the assessment of achievements in all courses. Applied assessment methods: midterm; tests; individual tasks; defenses of practical works; presentation and defense of individual and group works; exam. Exams are conducted in writing. Intermediate assessments and the exam are assessed using the following assessment methods: written survey (during the midterm, exam, tests); evaluation of case studies; evaluation of the defense of practical works; evaluation of independent individual or group tasks and their presentation; monitoring and evaluating discussions. The final grade integrates the grades of the midterms and the exam. The value of the of the constituent parts midterms and the exam for the final grade are determined by the course teacher.
Framework:
Study subjects (modules), practical
training:
The study programme is designed in such a way that the knowledge and abilities of two interrelated areas of accounting and finance studies are developed. In the first year of study, the courses intended to develop fundamental knowledge of economics, management, and law are provided. In the first year of study, analytical abilities are deepened by studying the course "Mathematics". Knowledge and skills in the field of accounting are also being formed (course "Fundamentals of Accounting"). During the first two years of study, the general courses of group A and B of university studies are studied in artes liberales Considerable attention is paid to the education of the English language (students who complete the program must have reached the B2 level of English). In the second year, in addition to the courses for the development of fundamentals of finance, taxes, statistics, econometrics, managerial competences, knowledge is deepened and competences are developed in the field of accounting. The courses of the accounting direction are arranged in the structure of the programme by gradually deepening the knowledge in the field of financial accounting: "Financial accounting 1", "Financial accounting 2". In the second year, 8 ECTS of optional alternative courses of another direction are provided: in the third semester, the courses can be chosen " Business Social Responsibility and Ethics" or "Rhetoric and Communication" and in the fourth semester – the courses "Business Planning and Forecasting" or "Agricultural and Food Technologies" or "Marketing" or "International Business Law" or "Labor Law". The third year of study is dedicated to further, consistent deepening of knowledge and competences in the field of accounting, the courses of this field make up the majority of compulsory courses: in the field of financial accounting ("Financial Accountability", "Accounting information technologies", "Accounting in the public sector"), in the field of management accounting ("Fundamantals of Management Accounting "), in the field of audit ("Internal audit and control"). Knowledge in the field of finance is deepened ("Public finance", "Financial analysis") and the development of knowledge and competences in the field of financial management ("Fundamentals of financial management") is initiated. In addition, students start preparing for the final thesis: in the sixth semester, they go to internship in selected organizations ("Internship 1") and prepare a coursework ("Financial accounting Term Paper"), disclosing in detail the topic chosen from the studied accounting areas. In this semester, students can choose an alternative course of accounting or finance (optional courses: "Accounting and Finance in Non-Profit Organizations" or "Personal Financial Management" or "Banking"). In the seventh semester of the fourth year of study, students deepen their knowledge of financial management by studying the course " Management of Company Finance " and preparing a coursework ("Financial Management Term Paper "). It also deepens the knowledge of accounting in the courses "Accounting Information Systems", "Agribusiness Accounting", "International Accounting Regulations", "Fundamentals of Audit". In the eighth semester of the fourth year of study, students apply the acquired knowledge in internship by performing professional practice in selected organizations ("Internship 2") and prepare a internship report and study the course "Entrepreneurial Training" by simulating business in a simulated company at the university. In this semester, they also prepare, present and defend their bachelor's thesis. Internships: 15 credits in total. Final Bachelor thesis - 15 credits.
Specialisations:
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Optional courses:
Students can choose artes liberales general courses of group A and B of university studies (32 credits in total) in the first and second study courses; in the second and third study year, alternative courses of accounting, finance or other fields of study (12 credits in total).
Distinctive features of a study
programme:
The artes liberales study model is applied. Study program is interdisciplinary, focusing not only on in-depth knowledge of accounting in various fields of activity, but also on the areas of taxation, auditing, finance and financial management and their synergy. The programme is conducted in Lithuanian and English languages.
Access to professional activity or further study:
Access to professional activity:
Graduates have an opportunity to work as chief accountant, accountant, financial analyst, financial manager, internal auditor in national and international business entities, public sector organizations, audit companies, tax authorities, insurance, financial, consulting and control institutions, independently as self-employed to provide accounting, tax and consulting services.
Access to further study:
Graduates have the opportunity to continue their studies in accounting, finance, economics, management and business administration and other social sciences at the master's level.
