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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

Utena, Maironio g. 7, LT-28142

Institution that has carried out assessment

Studijų kokybės vertinimo centras

Institution that has performed accreditation, accreditation term

Studijų kokybės vertinimo centras, 8/31/2024

Data provided or updated (date)

11/16/2022

Order on accreditation

SV6-1
More about programme

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Summary of the Profile

General Description:
Objective(s) of a study programme:
The aim of the Accounting study programme is to prepare an accounting specialist who is able to manage the accounting of an economic entity and cash flows in production, trading companies and budgetary institutions, to develop a socially responsible person who is able to plan and organize accounting process, retrospectively and prospectively assess company's financial condition and select and apply economic formalization and settlement control forms of processes, having general abilities that allow to adapt to the changing conditions of the business environment and the requirements of the labour market and to develop a broad creative and critical thinking, a positive attitude towards professional and personal development through lifelong learning.
Learning outcomes:
1.1. Is able to describe business as a system, business environment, events and processes taking place in it.
1.2. Understands the general principles of economics, management, finance, law, auditing, information systems and accounting sciences and the peculiarities of their application in practical activities in the field of accounting.
1.3. Knows the basic theories that enable understanding the external and internal environmental factors of business entities and their accounting, analysis and evaluation methods.
2.1. Is able to collect and analyse information necessary to solve problems of the professional activities and perform tasks, using modern information technologies.
2.2. Is able to assess the financial condition of an economic entity and its results.
3.1. Is able to use information technologies, special computer accounting programmes to process them and digitize accounting information.
3.2. Knows the principles of applying the provisions of the code of ethics for professional accountants and is able to follow them.
3.3. Is able to register business operations in compliance with the requirements set by laws and standards in accordance with the procedure for registration and assessment of business operations established by the company manager.
3.4. Is able to justify the effectiveness of use and assess risks when preparing an organization's budget, business plan or project.
3.5. Is able to systematize, analyse, summarize and substantiate the data of the organization's financial statements, evaluate the results of financial activities, make proposals on management, financing, investment and other issues.
3.6. Is able to account for the organization's assets, equity, liabilities, income and expenses, perform internal control.
3.7. Is able to apply accounting legislation and business accounting standards and prepare financial, tax, statistical and other reports.
3.8. Is able to plan, organize and control the work of the accounting department.
4.1. Is able to effectively communicate and cooperate with specialists in their field and other people, solving tasks and conflicts of professional activities.
4.2. Is able to express thoughts responsibly, critically, consistently, raise problems and solve them, evaluate phenomena flexibly, creatively and non-stereotypically.
5.1. Is able to independently improve and expand professional competence, interested in innovations, advanced experience, aware of moral responsibility for the impact of their performance.
5.2. Is able to generate new ideas in practical activities, adapt to innovations in the changing national and international environment.
Activities of teaching and learning:
Traditional teaching and learning methods: lectures; seminars; discussions; work in groups; design works; exercises; educational practices; surveys; tests; consultations; defences of self-works; tests; examinations; thesis defences.
Non-traditional teaching and learning methods: lectures outside the college, visiting companies and organizations; lectures in the library, analysing special sources when working with databases; joint lectures - by combining several academic groups from different study programmes and combining several subjects; round table discussions; guests and practitioners' lectures, sharing their practical experience, presenting situations and cases from the activities of companies and organizations; situation analysis; Brainstorming; Six-Hat Method; The Four-Corner method.
Methods of assessment of learning
achievements:
The study outcomes are evaluated by the levels of study achievements and the ten-point criterion evaluation system, according to The Study Outcome Evaluation Procedure of Utena University of Applied Sciences, 2017.
The studied subjects are completed with an exam or project work, depending on the outcomes of the study programme. The final grade for the subject is the cumulative score. The student achievement evaluation formula is presented in the descriptions of the study subjects. Each teacher introduces students to the assessment of the subject during the first lesson.
Framework:
Study subjects (modules), practical
training:
General study subjects (totally 20 ECTS): Professional Foreign Language, Occupational and Civil Safety, Psychology, Philosophy/Sociology.
Study field subjects (totally 113 ECTS): Applied Mathematics, Macroeconomics, Microeconomics, Business Ethics, Social Research, Fundamentals of Accounting, Business Law, Business Processes/Fundamentals of Management, Economic Statistics, Financial Markets and Institutions, Professional Language Culture and Documentation, Marketing, Corporate Finance, Financial Accounting, Computerised Accounting Programmes , Taxes, Logistics, Management Accounting, Audit and Internal Control, Financial Analysis, Accounting of Public Sector Activities, Accounting of Trading Companies/ Accounting of Manufacturing Companies.
Optional subjects (totally 6 ECTS).
Practices: (totally 32 ECTS): Data Processing IT Practice, Entrepreneurship Education Practice, Business Plan Writing Practice, Accounting Practice in the Company, Financial Accounting and Tax Practice, Final Practice.
Final Work (9 ECTS).
Specialisations:
-
Optional courses:
19 ETC are allocated to the student's elective subjects:
1. Alternative choices:
• general college subjects: Philosophy/ Sociology (3 ECTS);
• study field subjects: Business Processes/Fundamentals of Management (4 ECTS); Accounting of Trading Companies/ Accounting of Manufacturing Companies (6 ECTS).
2. Two optional subjects (6 ECTS). These subjects can be taken while participating in the mobility projects or chosen from the list of optional subjects in the Utena University of Applied Sciences site:
https://www.utenos-kolegija.lt/studentams/laisvai-pasirenkami-dalykai
Distinctive features of a study
programme:
The structure of the study programme meets modern market needs. Popular specialised accounting programmes B1, Rivile, Stekas-apskaita, Stekas+ are used in the study process, great attention is paid to developing practical skills, as almost all subjects of the study field are taught by teachers-practitioners, as well as to the language learning, communication psychology etc., which provides important theoretical and practical skills to future specialists of the new generation. It is relevant that students can also study remotely.
Access to professional activity or further study:
Access to professional activity:
Graduates who have completed this study programme can work in the accounting services of various companies, institutions and organisations or work as an accountant in a small company, as well as establish an accounting services company, provide accounting management services.
Access to further study:
After completing the Accounting study programme at the Utena University of Applied Sciences, graduates can continue their studies at universities in first-cycle study programmes. After completing additional studies or fulfilling other requirements set by the higher education institution, they have the right to enrol in second-cycle master's studies.