Accounting and Auditing

 

The Accounting and audit programme is an internationally recognized program of study that provides deep accounting and auditing theoretical and practical knowledge in order to gain the coveted internationally recognized professional qualification in ACCA certificate and become the best-qualified accounting and audit specialist, chief accountant, finance director, company manager in the national or international audit, accounting or other business enterprise branch, in Lithuanian and EU public institutions.

Ko išmoksiu?

The programme will provide a blend of theoretical-, research- and practise-led content that will enable students to develop deeper conceptual and theoretically-informed perspectives of accounting and auditing practises in organisations and in the wider contexts in which these practises operate, to recognise conceptual problems of accounting and auditing in complex and global accounting environment.

Žiniomis dalinasi

Freelance professional of accounting, auditor, teacher, consultant, expert, coach Cees DeBoer (Reporting Support, The Netherlands)
Lecture topics: Consolidated Financial Statements

Prof. Maria Teresa Speziale, University of Bologna (Italy)
Lecture topics: innovative and practical aspects of strategic management accounting, international financial reporting application of regulations on financial reporting and presentation.

LC Lietuvos energija internal audit services director Rita Martišienė
Lecture topics: internal audit and its added value

LLC BDO Auditas ir apskaita director Alvydas Kepalas
Lecture topics: income accounting in accordance with IFRS

LLC Šatrija General Manager Giedrius Grondskis
Lecture topics: strategic management accounting


Įgyjama kvalifikacija

Master of Accounting

Studijų kalba

Lithuanian, English

Studijų trukmė

2 y. - full-time3 y. - part-time

Fakultetas

School of Economics and Business
Gedimino g. 50, 44239, Kaunas

Kontaktai

International Studies Office | Department of International Relations
Enrolment Manager Laura MICKEVIČIENĖ
Donelaičio St. 73, room 104, LT-44029 Kaunas
tel. +370 37 323 894
e-mail: international@ktu.lt

Knowledge and Its Application

A1To demonstrate economics, management, accounting and audit knowledge based on up-to-date fundamental and applied studies and conditions of its application for conventional and global network based organizations.
A2To understand deeply accounting theories and methodology and be able to apply them while ensuring transparency of information and reducing its asymmetry in conventional and global network based organizations.
A3To understand deeply methods and techniques of financial and internal audit and be able to apply them while ensuring transparency of information and reducing its asymmetry in conventional and global network based organizations.
A4To understand deeply conceptions of intellectual capital, finance, management accounting and value based management and conditions of their application for conventional and global network based organizations
A5To determine qualitative and quantitative research methods, conditions and limitations of their application while arguing methodology of accounting, auditing and cross disciplinary researches.

Research Skills

B1To recognize and solve innovatively problems of business management while integrating knowledge of economics, management, accounting and audit based on up-to-date fundamental and applied studies and ensuring cross-disciplinary and holistic approach when there is no comprehensive and defined information available.
B2To asses critically alternatives, arguments and outcomes of solutions of business problems in long and short terms while integrating knowledge of economics, management, accounting and audit based on up-to-date fundamental and applied studies and ensuring cross-functional and holistic approach when there is no comprehensive and defined information available.
B3To apply up-to-date methods of qualitative and quantitative research for cross disciplinary or applied researches of accounting.
B4To integrate knowledge while arguing methodology of applied researches, consulting or providing expertise evaluation in accounting, auditing and cross disciplinary field.

Subject–Specific Skills

C1To apply methodology of accounting while realizing national and international accounting standards into practise and solving consolidation of accounting, information transparency and its asymmetry problems.
C2To plan and perform financial and internal audit using methods and techniques of audit and guiding principles of professional ethics and social responsibility.
C3To model, evaluate and create management control system while integrating up-to-date conceptions of accounting, auditing, management accounting, intellectual capital and enterprise value measurement and management.

Social Skills

D1To communicate effectively in oral and written form with the professionals of accounting and other stakeholders, to consult and to perform expert evaluation while solving scientific and practical problems of accounting and auditing.
D2To be able to perform research individually or in groups, evaluate effectiveness of groups work, analyse principals of group formation, delegation and management guiding professional ethics and public spirited.

Personal Skills

E1To guide the finance system and ethical principles of accountants and auditors ensuring development of social responsible business and organization.
E2To initiate, organize and perform cross functional and applied researches of accounting, be able to interpret and apply their results in practical, experts and academic activities.

"I appreciate Audit and accounting studies very positively. During the lectures were conducted interesting, practical, adaptable workspace tasks. Strong competency lecturers (some of them were even from the business world) gave me useful advices not only from the scientific side, but also from the real life experience. Personally, I liked the modules such as Advanced accounting and analysis, Real estate and business evaluation, Auditing, Internal auditing, Value-based management, during which I have gained the necessary and valuable knowledge, and improve my knowledge of accounting. I also got the basics of the audit, which was very useful for my professional career "- the auditor assistant from LLC “Pricewaterhouse Coopers” Gintare Venckaitytė

"Who else could tell us - the owners and employees, investors and creditors, the state and the citizens - what it is, if not accounting professionals? And who will confirm that what accounting professionals say is true, if not the auditors? Both of these professions are the vertebrae of the market economy, they provide the most important resource - the information, which is necessary for decision making” – the Deputy Chairman of the Board of the Bank of Lithuania Ingrida Šimonytė

Karjera

Starting from an accountant, a senior accountant, an accounting and finance division manager, a company manager / owner, an auditor, an auditor assistant, ending by the manager / owner of the audit company.

Absolventai jau dirba

Graduates are already working in such companies as „Ernst&Young“, „Pricewaterhouse Coopers“, KPMG, „Deloitte&Touche“, „Nielsen&Nielsen“, Others.

Praktika

Practice opportunities in such companies as „Pricewaterhouse Coopers“, „Deloitte“, „Ernst&Young“, KPMG, „Swedbank“, „SEB“, „Barclay“, „SBA“, „Lietuvos geležinkeliai“, „Švyturys-Utenos alus“, „Bitė“, „Omnitel“, „Lesto“, Valstybinė mokesčių inspekcija, Other.

Papildomos veiklos ir galimybės

1. ACCA round tables
2. Alumni club
3. An opportunity to participate in research projects
4. The section of accounting in the student conference
5. The opportunity to build a business (start-up)

1 semester

CourseNational CreditsECTS
1Advanced Accounting and Analysis (S192M106)1010
2Accounting Theories and Researches (S192M110)55
3Intellectual Capital Measurement (S185M106)55
4Quantitative Methods in Social Sciences (S180M109)55
5Strategic Management Methodology (S190M154)55

2 semester

CourseNational CreditsECTS
1Audit (S192M107)1010
2Strategic Management Accounting (S192M108)1010
3Research Project 1 (S000M113)55
4Electives 155

3 semester

CourseNational CreditsECTS
1Research Project 2 (S000M107)55
2Value Based Management (S190M126)1010
3Internal Auditing (S192M112)55
4Real Estate and Business Valuation (S190M136)55
5Electives 255

4 semester

CourseNational CreditsECTS
1Final Degree Project (S000M115)3030

Electives 1

CourseNational CreditsECTS
1Asset Management (S192M118)55
2Business Process Management (S189M011)55
3Investment Management (S181M111)55

Electives 2

CourseNational CreditsECTS
1Corporate Reputation Management (S191M124)55
2Forecasting of Business Environment in Global Economy (S185M105)55
3Social Responsibility (S180M114)55