BA/BS in Accounting

General Description: Objective(s) of a study programme: To prepare a highly qualified accounting specialist capable of planning, organising and carrying out activities in the field of accounting, properly applying legislation regulating accounting and tax calculation, continuously improving in professional activities and conducting accounting research, taking into account environmental needs and changes. Learning outcomes: 1. Will understand the fundamental theories that enable comprehension of the essence, accounting, analysis and evaluation of external (economic, social, legal and other) and internal (human, technological, financial and other) factors in the subject's environment. 2. Will possess knowledge of accounting, taxation, information systems, law, finance, economics and management sciences and will be able to apply them practically in professional activities. 3. Will be able to effectively collect, systematise and analyse financial information intended for making economic decisions and examining accounting issues. 4. Will be able to conduct empirical research using effective research methods and models in the field of accounting. 5. Will be able to independently plan, organise and carry out practical activities in the field of accounting, employing appropriate technological, organisational and methodological tools. 6. Will be able to manage accounting in accordance with regulatory legislation and accounting standards, utilising relevant achievements in information technology. 7. Will be able to select and apply appropriate accounting policies when managing the accounting of specific economic entities, preparing financial, tax and other reports. 8. Will be able to summarise, analyse and systematise financial data, assess financial position and operational results, participate in preparing budgets, business plans or projects, and provide suggestions on management, financing and other issues. 9. Will be able to communicate fluently in the national language and at least one foreign language in the field of professional activities, guided by professional ethics and citizenship. 10. Will be able to carry out creative and innovative professional activities, continuously improve professional knowledge and understand responsibility for the results of their activities. Activities of teaching and learning: Lectures, seminars, discussions, self-reflection, individual and group practical tasks, project and research work, situation analysis, search and analysis of information in educational and scientific literature, periodicals and other sources, integrated tasks and more. Methods of assessment of learning achievements: A cumulative assessment system is applied. Assessment methods: written assessment (during control work, colloquium or examination), evaluation of seminar tasks and their presentation, case analysis reports and presentation, individual and group work reports, self-assessment, computer testing, final thesis and more. Framework: Study subjects (modules), practical training: General Study Subjects - 15 credits: Professional English Language, Basics of Applied Research, Information Technologies. Study Subjects of Study Field - 156 credits; 1. Study Subjects of Study Field (108 credits): Creativity and Entrepreneurship, Basics of Law, Microeconomics and Macroeconomics, Basics of Accounting, Applied Mathematics, Basics of Finance, Economic Statistics, Financial Accounting I/III, Financial Accounting II/III, Financial Accounting III/III Document Management, Economics of Enterprises, Taxes I/II, Taxes II/II Financial Analysis, Course Paper; Audit, Financial Accounting Information Systems I/II, Financial Accounting Information Systems II/II, Management of Enterprise Finances, Management Accounting, Financial Accounting and Taxes, Course Paper, International Accounting Standards (English), Accounting in Public Sector. 2. Optional Study Subjects (6 credits): comprise two groups of subjects from which students must choose one subject: 2.1. Marketing / Public Procurement; 2.2. Management / Business Law. 3. Practical Training (33 credits): Introductory Internship of Accounting, Internship of Business Organisation and Accounting, Final Professional Internship. 4. Final Thesis (9 credits). Specialisations: - Optional courses: Students can choose: ● one subject from two groups of alternative subjects of study field (optional study subjects); free elective study subjects (9 credits): Personal Finance; International Economics; Project Development or from the list of free elective study subjects, proposed by Kauno kolegija. Distinctive features of a study programme: The programme is oriented towards preparing highly qualified accounting specialists capable of integrating into the modern labour market. During studies, not only professional and special competencies are developed, but also broad general abilities and value attitudes. Graduates acquire knowledge and skills to apply national and international legislation, use specialised accounting programmes and analyse financial data. Access to professional activity or further study: Access to professional activity: Graduates can work as accounting specialists in the accounting departments of companies, institutions and organisations, establish an accounting services company and provide financial accounting services in other fields. Access to further study: Programme graduates will be able to seek recognition of study results when wishing to study university first-cycle study programmes. Study continuity is possible in second-cycle master's studies at universities in Lithuania and/or foreign countries.