Aims of a study programme:
Aims of the Accounting study programme – to prepare a specialist (accountant) holding a degree of professional bachelor, who referring to the latest knowledge and information gathered on the basis of results of fundamental and applied research will be able to apply it to individual professional work and further selfguided competence development indispensable in complex, dynamic multi-cultural professional environment in order to ensure effective solving of relevant professional problems; to plan and organise operations, to maintain accounting records, to manage and control financial processes in companies, enterprises and organizations; to apply thinking skills and approaches allowing for creative response in new situation; to communicate in Lithuanian and foreign languages, to convey information both to specialist and non-expert audiences; to work individually and in a team, to continuously develop his/her professional competence and broaden general outlook.
The program content
1. Knows the general principles of philosophy, psychology, economics, finance, management and other sciences and understands the peculiarities of their application in analysis of problems of economic entities and in the decision-making process.
2. Knows the key concepts of the studied subjects and is able to apply theoretical knowledge acquired in the field of professional accounting in accountant’s practical work.
3. Is able to gather, analyze, interpret and manage accounting data using primary and secondary data sources and making use of modern information technologies and their potential.
4. Is able to apply effective research methods for a purposeful gathering of information required to deal with accounting issues and to conduct practice-oriented research.
5. Is able to organise operations of accounting division of an economic entity, to draft and implement accounting policy in the process of maintaining accounting records of an economic entity in compliance with regulatory acts, international and national accounting standards, to prepare financial, tax, etc. statements and to evaluate, compare and use accounting information in line with job description of an accountant.
6. Is able to prepare tax returns and to give advice on tax accounting issues, to make forecasts and to prepare plans of financial statements, to form budgets of a legal person.
7. Is able to make an assessment of the internal and external situation of an economic subject, to apply performance-describing ratios and having analyzed the ratios of an economic entity, to make an assessment of performance results of an economic entity.
8. Following the principles of professional ethics in his/her practical work, is able to monitor justification of economic operations and events by accounting documents and regulatory acts, to ensure effective implementation of the accounting policy and to conduct an audit of the accounting system and financial statements. Spec. (alternative) Internal audit 9. A. Is able to conduct an internal audit, to apply the internal control system, to plan how to use resources and to substantiate the effectiveness of their use, to evaluate the results of financial standing and performance of an economic entity. Spec. (alternative) Business economics
9. Is able to make an economic assessment of a business company, to apply the principles of corporate finance management in companies’ operation, to form a budget of business companies under conditions of limited resources, to make a financial assessment of investments.
10. Is able to express his/her ideas fluently and convincingly in both written and spoken forms, to communicate effectively and in a tolerant manner with professionals and other persons in the professional environment in Lithuanian and a foreign language.
11. Is able to work in a team when solving tasks related to professional activity, assuming responsibility for the quality of his/her and subordinates’ performance, in his/her professional work following the principles of social justice, professional ethics, and civic-mindedness.
12. Is able to make well-reasoned and justified decisions when independently solving problems in his/her professional work, applying analytical and logical skills, to handle confidential information in an appropriate manner.
13. Is able to organize his/her own work and self-development applying the acquired theoretical knowledge in practice and assuming moral responsibility for the entrusted tasks and the effects of their outcomes on the society, on economic and cultural development, welfare and environment.
The main scopes of study subjects are 141 credits.
Students study the subjects of the main studies: Higher mathematics, Micro-macroeconomics, Principles of management, Technologies of Informatics, Economic statistics, Fundamentals of law, Tax accounting, Basics of finance, Investment, Financial assessment, Audit, Financial institution accounting, Labour law, Basics of accounting, Employee safety and health, Financial accounting according to the national and international standards, Budgetary institutions accounting, Information systems of accounting, Management accounting, specialization subjects, educational, professional activity and final professional activity practices.
1. Internal audit
2. Business evaluation
Applicants who have passed the final exams and gained the maturity certificate may apply for the state non-funded place (V.N.F.). Admission to the state-non- funded studies takes place directly in the University of Applied Sciences.
Those who want to study in Lithuania Business University of Applied Sciences according to the state non-funded place and get scholarship (V.N.F. / st), must participate in the general admission from June 1st until July 21st during the general admission to all Lithuanian institutions of higher education at www.lamabpo.lt Applicants connect to LAMA BPO website and indicate: Lithuania Business University of Applied Sciences; the study program; V.N.F. / study scholarship *
* Study scholarship is given to students at all levels, who apply for the state non-funded study places with the highest scores. Study scholarship is awarded for the whole study period. At the end of each academic year, a student can choose to study the same study program in a different institution of higher education without losing the scholarship.
Subjects of the competitive score and weighted coefficient for applying for the state non-funded place with the study scholarship (V.N.F. / st) and gained the maturity certificate in 2017:
- Mathematics 0.4 (state leaving exam)
- The Lithuanian language and literature 0.2 (state or school leaving exam)
- Foreign language (English, German or French) (state leaving exam)
- History or Geography 0.2 (state exam or final annual mark)
- Foreign language / Information Technology / Biology / Geography / History / Arts 0.2 (state leaving exam or school leaving exam or final annual mark)
Having the accountant qualification graduates can work in accounting services of enterprises, institutions and organizations, set up the accountable company and provide a management of accounting services in other spheres.
Graduates can continue their studies under the Social sciences of Accounting university programs in Lithuania and abroad after finishing accounting program.
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Ultimo aggiornamento January 13, 2018