Name of a study programme
Language of instruction of a study programme
Qualification to be awarded
ACCOUNTING
Lithuanian
Professional Bachelor in Accounting
Place of delivery of a study programme
Institution that has carried out assessment, year
Institution that has performed accreditation,
accreditation term
Order on accreditation
Šiauliai
Centre for Quality Assessment in Higher Education, 2002
Centre for Quality Assessment in Higher Education, 31-12-2013
17-08-2009, No 1-73
General Description:
Objective(s) of a study programme:
To train the accountants for the companies operating in national
and global markets, who are able to monitor accounting of the
entities, control accounting of economic processes, to do the
analysis of financial condition and activity results and make budgets
of the entities, to adapt (continually learn) to the ever-changing
global environment.
Learning outcomes:
Summary of the Profile of a Study
Programme
The graduate will:
1. be aware of modern theories and concepts of business
management and economics and will be able to apply them;
2. understand national juridical and economic systems, types of
companies and specifics of their activities;
3. be aware of economic information development juridical and
accounting aspects internationally;
4. form accounting policy in juridical and accounting aspects.
5. methodically plan and organize the work of accounting agencies
when achieving the intended aims;
6. independently maintain accounting of entities, develop reports
and present them to the interested parties;
7. control application of accounting policy conceptions and
perform financial control;
8. apply the indices that describe financial activities and do their
analysis;
9. generalize and evaluate the results of the activities and financial
condition of the entity;
10. methodically prepare juridical person’s budgets and control
their performance;
11. be able to collect, interpret and argue relevant (usually studied
in one’s own field) data necessary for decision making;
12. be able to convey information, ideas, problems and solutions
when communicating with specialists and non-specialists, to
adapt to new situations, to work in an international context;
13. be able to independently learn in the field of one’s own
professional activities, understand moral responsibility for the
quality of his/her performance as well as the impact of its
results on society, economic and cultural development, welfare
and the environment.
Activities of teaching and learning:
Teaching and learning activities are oriented towards the
development of students’ entrepreneurship, creativity and special
competencies. Innovative teaching and learning methods are applied
that provide and fix basic knowledge and are meant to promote
analytical thinking and to imitate professional activities: inclusive
lecture, demonstration, discussions, brainstorming, problem solving,
case study, workshops based on exercises and (or) problem-solving,
self-study work based on real problem solving, group and (or)
individual work based on tasks, course paper based on scientific
researches, preparation and presentation of literature review, etc.
Methods of assessment of learning achievements:
Assessment of the learning achievements is an integral part of the
study process. Assessment is done during the whole semester and
examination session. Ten-grade criterion-based assessment system
and accumulative assessment are applied. Learning achievements of
the subject during the semester are assessed during current
assessments (written quizzes, control works, creative tasks, projects
described and defended orally). Studies of each subject end up with
the assessment of the exam or the work (project, research, practical
work assessment, etc.) independently done by the student. Student’s
knowledge and skills during the examination period are assessed
only when the student has done the current assessment tasks that
were intended during the semester. Final assessment (mark) is
compiled of current assessment and exam marks. Its composition is
calculated according to the proportions that are indicated in the
subject description.
Framework:
Study subjects (modules), practical training:
Scope of the main study field subject is 135 credits (including
practice). Basic study subjects are as follows: Basics of Economics,
Information Technologies, Applied Mathematics, Basics of
Management, Basics of Accounting, Basics of Finance, Business
Economy (subject/practice), Basics of Marketing, Statistics,
Financial Accounting (subject/practice), Basics of Law, Basics of
Audit, Financial Analysis and Management (subject/practice), Tax
System, Accounting of Management, Business Ethics, Applied
Software Systems, Public Sector Accounting and Financial
Accountability, Accounting of Individual Activities of Sole
Proprietorships, Partnerships and Individuals, course paper.
Duration of the professional practice activities is 20 weeks:
Accounting Practice, Computerized Accounting Practice, Business
Economy Practice, Financial Analysis and Management Practice,
Final Practice.
Specializations:
Optional courses:
It is possible to choose alternative subjects for deepening in the field:
International Financial Payments / International Accounting
Standards, Financial Audit, Performance Audit, Computerized
Accounting, Cost Accounting / Budgeting and Control,
Computerized Accounting I/ Computerized Accounting II.
9 credits are given for student’s freely optional subjects. Students
can freely choose the subjects from those offered by the College or
study them participating in mobility projects.
Distinctive features of a study programme:
Access to professional activity or further study:
Access to professional activity:
The graduate will be able to work in accounting agencies of the
companies and organizations, to establish accounting services firms
and provide accounting management services in other areas.
Data provided or updated (date)
Access to further study:
The graduate will be able to continue the studies at universities in the
study programmes of social sciences area business and management
fields group.
02-05-2012
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