Accounting

ACCOUNTING

State code: 6531LX001
Study area: Business Management and Public Management, L04 Accounting
Kind of the study programme: higher education college studies
Mode of studies (duration in years): full-time (3), part-time (4)
Volume of the study programme in credits: 180
Awarded degree and (or) professional qualification: Professional Bachelor of Management

Purpose of the study programme

Provide knowledge and develop skills necessary in the areas of handling accounting of economic entities, control of accounting of economic processes, performance analysis and budgeting of economic entities. Make it possible and ensure that students of this study programme are able to use information sources, select, classify, systematize, accumulate and analyze  target information and generalize performance

Outcomes of the study programme

Knowledge and its application

1. Identify and classify accounting information, analyze and apply laws and legal acts regulating activities of economic subjects, accounting and taxes, market research and other research methods which makes it possible to understand organizational and (or) business environment and the processes inside it.

2. Form and assess the accounting policy of an economic entity, plan and manage work of the accounting service.

Ability to carry out research

3. Handle accounting of an economic entity, implement accounting policy considering features of accounting policy formation in companies of different activities, prepare financial and statistical accountability, tax accountability, etc.

4. Control application of accounting policy regulations, ensure efficient implementation of accounting policy.

Special abilities

5. Choose, apply and implement the control of registration and reporting on economic processes.

6. Apply and analyze indicators of financial activities, assess the results of activities and financial position of an economic entity, suggest measures for improvement of performance efficiency.

7. Prepare budgets of economic entities and control their implementation, accumulate and systematize data of budget implementation.

Social abilities

8. Use the opportunities provided by information technology systems, databases, information networks and applications, apply and use different accounting software for handling and formation of accounting database, preparation of financial reports, tax reports, etc.

Personal abilities

9. Apply communication and collaboration methods in groups and teams, which consist of both oral and written communication in correct Lithuanian and at least one of foreign languages.

 Career opportunities

An accounting specialist of higher college education can work in accounting services of companies, offices and organizations, set up companies of accounting services, and provide accounting services in other areas. The graduates will be able to seek for recognition of their study results, provided they wish to continue their studies according to the programmes of the first stage university studies. Having successfully completed additional studies, or satisfied other requirements stated by a higher school, they will have a right to enter Master studies of the second stage.

Degree granting requirements

Graduate’s knowledge, skills and abilities indicated in the description of the study programme are tested and assessed in public defence of a graduation thesis. A graduation thesis is an analytical project based on independent applied research. 9 ECTS are given for preparation and defence of a graduation thesis.

Coordinator of the study programme
Lecturer Neringa Draugelienė