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Accounting

Language of instruction

lithuanian

Qualification degree and (or) qualification to be awarded

Professional Bachelor of Business Management

Place of delivery

Klaipėda, Jaunystės g. 1, LT-91274

Institution that has carried out assessment

Qualifications and Vocational Education and Training Development Centre

Institution that has performed accreditation, accreditation term

Studijų kokybės vertinimo centras, 6/30/2020

Data provided or updated (date)

4/14/2023

Order on accreditation

SV6-14
More about programme

Institutions providing this programme

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Summary of the Profile

General Description: Objective(s) of a study programme: To prepare a qualified, socially and economically responsible accounting specialist of business and public sector entities, who is able independently implement accounting policy, organise accounting process, analyse and evaluate financial information, solve financial problems considering changes in the environment. Learning outcomes: 1. The knowledge of the principles of the functioning of the economic system and the principles of business creation and management and the ability to apply them when analysing economic changes and their impact on business. 2. The knowledge of the structure and principles of operation of the financial system, normative acts regulating the financial system and company activities, and the ability to apply them to solve

accounting and financial management problems. 3. The ability to apply effective research methods and models, collect, systematize, and analyse organizational data in assessing economic phenomena and accounting processes. 4. The ability to manage the accounting of an economic entity in accordance with international and national accounting standards, legal acts, and other normative documents. 5. The ability to manage accounting in accordance with the prepared accounting policy and procedures for registering economic transactions considering the nature of the business and control the compliance of transactions with legal acts. 6. The ability to assess the financial condition of an economic entity by applying various analysis methods and techniques, making reasonable management decisions. 7. The ability to prepare business entity plans and control their implementation by justifying the efficiency of resource utilization and assessing financial risks. 8. The ability to prepare financial, tax, statistical and other reports for external and internal users. 9. The ability to use information technologies, special computer accounting programmes for processing accounting information. 10. The ability to consistently, responsibly, and critically express thoughts when solving accounting problems and make reasonable and socially responsible decisions. 11. The ability to communicate professionally using national and international accounting terminology, guided by professional ethics. 12. The ability to constantly learn independently by developing one’s professionalism, creative and critical thinking, the perception of the moral responsibility for the impact of one’s performance on the development of society, economy, well-being and the environment. Activities of teaching and learning: (The study programme) is oriented to the development of generic and specialist competences and creativity: lectures, seminars, discussions, individual and group projects, practice, case studies, public presentation and defense of projects, mind-maps, problem-solving reading, writing articles, information search and systematizing, etc. Methods of student achievement assessment: The assessment of the learning outcomes of the study programme is carried out during the semester and the examination session applying a cumulative

assessment system. During the semester, the learning outcomes are assessed by means of interim assignments: tests, individual and group projects, case studies, information search and systematizing, discussions, essays, independent creative tasks, seminars, term papers, practice reports, examinations, final projects. Framework: Study subjects (modules), practical training: Study subjects (122 credits): Micro and Macroeconomics, Business Law, Management, Computer Information Management, Basics of Accounting, Business Foreign Language (English, German), Business Mathematics, Business Statistics, Business Ethics and Social Responsibility, Financial Accounting, Finance and Insurance, Methodology of Applied Research, Business Planning and Organization, Accounting in Non-profit Organisations, Financial Analysis, Taxation, Audit, Term Paper, Computerised Accounting, Management Accounting, Public Sector Accounting, Accounting in manufacturing, trading and service companies. Optional subjects (6 credits). Practices (43 credits): Internship of Accounting from Primary Documents to Financial Reports, Internship of Production Cost Calculation and Budgeting, Internship of Computerised Accounting Systems, Final Practice. Graduation Paper (9 credits). Specializations: - Optional courses: It is possible: - to select optional subjects. Distinctive features of a study programme: Different computerized accounting systems are used for skill development of accounting management. Studies of business accounting meet international financial reporting standards. Studies consist of Financial Accounting in both business enterprises and budgetary institutions. Access to professional activity or further study: Access to professional activity: Graduates of Accounting study programme can work as accountants, assistants of auditors, tax administrators in different trade and state institutions, manage accounting service in companies and enterprises, established accounting services companies. Access to further study: After graduation of bridging studies or

accomplishment of the requirements set by other higher education institution graduates are entitled to continue second study cycle postgraduate studies.