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Accounting
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Summary of the Profile
General Description: Objective(s) of a study programme: The aim of the study programme is to enable students to develop the ability to
independently, appropriately and in a timely manner organise, manage and control the accounting of business and public sector entities (hereafter referred to as "entities"), to draw up financial and other reports, to ensure the correctness of the tax calculation, to ensure the correctness of the submission of the data to the authorities and to the entity's management, to analyse and evaluate financial information, to draw up budgets and to control the implementation of these budgets, to take part in the decision making, to draw up and implement the entity's accounting policy, to organise, take part in, and monitor, the process of auditing of various kinds of audits, and to carry out research in the area of accounting. Learning outcomes: - knowledge of the fundamental theories for understanding the external (micro- and macro-economic, political, social, cultural, legal, informational, environmental, etc.) and internal (human, technological, financial, informational, etc.) factors of the environment of entities as well as the methods of accounting for, analysing, and evaluating them; - understand the general principles of economics, management, finance, law, auditing, information systems and accounting, and their application in practical accounting; - be able to apply knowledge of the accounting profession in identifying and solving problems in the areas of financial accounting, management accounting, taxation and auditing; - be able to collect, organise and analyse data to make decisions for entities or users of financial information; - be able to apply effective research methods and models, and to gather information in a focused manner to address accounting issues; - be able to carry out empirical research relevant to their accounting duties in the context of a specific assignment; -. be able to plan, organise and carry out practical activities in the field of accounting, and independently select technological, organisational and methodological tools; - correctly apply the legislation governing accounting, keeping it in accordance with national and international accounting standards;
- be able to use modern information technology, special computer accounting software and digitise information; - understand the principles and objectives of accounting policy-making, and be able to select appropriate accounting methods and adapt, implement and monitor compliance with legal requirements; - be able to maintain accounting records of business and public sector entities: prepare primary accounting documents, document economic transactions, record assets, equity, liabilities, income and expenses, prepare financial, statistical and other reports, and declare taxes; - be able to summarise, analyse and systematise the entity's data, assess its financial position and performance, cash flows, and make proposals on management, financing and other issues; - participate in the preparation of the entity's budget, business plan or project, and be able to justify the efficiency of the use of resources and assess financial risks; - be able to interact with accounting professionals, management and others in the performance of professional tasks, to communicate knowledge and understanding, and to exercise professional ethics and citizenship; - be able to express his/her thoughts responsibly, critically and coherently, and to raise and resolve problems in the accounting field; - be able to communicate professionally in the mother tongue and at least one foreign language; - be aware of the moral, social and legal responsibility for the results of his/her activities; - be able to carry out activities based on creativity, self-expression and innovation in accounting; - continuously pursue self-learning and professional development, and keep abreast of new developments and best practices in accounting science. Activities of teaching and learning: Lectures, seminars, discussions, individual and group practical tasks, individual written works, continuous practical task, works presentations, project works, case (problem situations) analysis. Methods of assessment of learning achievements: The learning outcomes are assessed using a ten-point criterion-based assessment system. The course of study shall culminate in an examination or an assessment of an independently completed work (project).
The final assessment of the course shall be based on a cumulative marking system consisting of the sum of the arithmetic mean of the marks obtained in the intermediate examinations and the examination mark multiplied by the weighting assigned to them. Framework: Study modules (subjects), practical training: Developing generic competences Computer science, mathematics, statistics Law Business management Accounting Taxes Financial Management Computerised accounting Business accounting Operational control Public sector accounting Agricultural accounting Business communication Alternative electives Entrepreneurship education practice Final Module Specialisations: - Optional courses: 9 credits can be chosen from the subjects offered in the study programme. The other 6 credits are free electives, which the student can choose from the list of free electives of Panevėžys College. Distinctive features of a study programme: In addition to business accounting, students are offered Public Sector Accounting, Agricultural Accounting, and the opportunity to learn how to work with three accounting computer programmes - Stekas Plus, Rivilė-Gama and Pragma. Access to professional activity or further study: Access to professional activity: Graduates will be able to work in the accounting departments of businesses, agricultural enterprises, institutions and organisations, set up an accounting services company and provide accounting services. Access to further study: Graduates can apply for credit if they want to study in university undergraduate programmes. Graduates who have completed additional studies or fulfilled other requirements set by the higher education institution are eligible to enrol in postgraduate master's programmes.
