The group of study fields:
Business and Public Management
Field of study program:
Accounting
Code of study program:
6531LX073
Type of study program:
Undergraduate (college higher education) study programme
Cycle of study program:
Professional Bachelor's degree programme
Language of study program:
Lithuanian, English
Credits and form of study program:
180 credits, Full-time study - 3 years, Part-time study - 4 years.
The Utena HEI is preparing accounting specialists to meet the region's needs. According to the Lithuanian Labour Exchange, the profession of an accountant is among the most popular at the moment. Employers are looking for accountants with higher education.
During the Accounting studies, there are innovative teaching and learning methods, student-oriented independent work, based on assignments, and group work, in which problem-solving and critical thinking are very important.
Graduates of the Accounting study program can work:
- as the accountants or bookkeepers at the accounting departments of enterprises and organisations;
- as assistants of the auditors in the audit firms.
Graduates can continue their studies at the universities.
The aim of the Accounting study program is to prepare accounting specialists who can manage accounting at enterprises and manage money flows in production, trade, and budgetary enterprises.
Learning outcomes:
1. To explain the meaning of accounting documents, their informational and legal aspects;
2. To name obligatory details of initial accounting documents;
3. To fill initial accounting documents;
4. To structure initial accounting documents by their kind, presentation requirements, suppliers, receivers, financial accounting demand and requirements;
5. To explain enterprise assets, shareholders' equity, liabilities, income and expenditure alterations economical meaning;
6. To register usual economic events and economic operations concerned with enterprise assets, shareholders' equity, liabilities, income and expenditure alterations;
7. To assess the meaning of data acquisition and comparison principles, perform adjustments to records, concerned with enterprise assets;
8. To assess accounting differences when running accounting in different accounting objects and enterprises, which have different business organisation forms;
9. To follow the legal acts, regulations of the Republic of Lithuania and Business Accounting Standards (BAS);
10. To formulate the basic financial reports formation and presentation principles;
11. To make basic financial reports – balance and profit (loss) account;
12. To justify financial reports, meaning accepting management decisions.
Students of Accounting study program study these subjects:
Full-time studies:
| 1st year |
1 semester | 2 semester | ||
| Subject | Credits | Subject | Credits | |
| Professional Foreign Language | 5 | Professional Foreign Language | 4 | |
| Psychology | 4 | Microeconomics | 6 | |
| Philosophy/Sociology | 3 | Business Law | 6 | |
| Applied Mathematics | 6 | Social Research | 4 | |
| Business Ethics | 3 | Fundamentals of Accounting | 4 | |
| Macroeconomics | 6 | Optional Subject | 3 | |
| Practice of Data Processing with IT | 3 | Cognitive Practice | 3 | |
| 2nd year |
3 semester | 4 semester | ||
| Subject | Credits | Subject | Credits | |
| Ekonominc Statistics | 5 | Taxes | 5 | |
| Professional Language Culture and Management of Documents | 4 | Logistics | 3 | |
| Fundamentals of Accounting | 5 | Financial Accounting | 7 | |
| Fundamentals of Management | 4 | Professional Skills Training Practice | 6 | |
| Financial Markets and Institutions | 4 | Accounting Practice | 6 | |
| Marketing | 4 | Optional Subject | 3 | |
| Industrial and Civil Safety | 4 | |||
| 3rd year |
5 semester | 6 semester | ||
| Subject | Credits | Subject | Credits | |
| Finance of Enterprises | 5 | Specializaction Module | ||
| Financial Accounting | 5 | I module subject | 6 | |
| Computerized Accounting Programs | 4 | II module subject | 3 | |
| Management Accounting | 5 | III module subject | 3 | |
| Practice of a Business Plan Writing | 3 | Optional Subject | 3 | |
| Audit | 3 | Final Practice | 6 | |
| Practice of Financial Accounting and Taxes | 5 | Preparation and Defence of the Final Thesis | 9 | |
Part-time studies:
| 1st year |
1 semester | 2 semester | ||
| Subject | Credits | Subject | Credits | |
| Professional Foreign Language | 5 | Professional Foreign Language | 4 | |
| Philosophy/Sociology | 3 | Psychology | 4 | |
| Applied Mathematics | 6 | Business Ethics | 3 | |
| Macroeconomics | 6 | Ekonomic Statistics | 5 | |
| Practice of Data Processing with IT | 3 | Microeconomics | 6 | |
| 2nd year |
3 semester | 4 semester | ||
| Subject | Credits | Subject | Credits | |
| Business Law | 6 | Professional Language Culture and Management of Documents | 4 | |
| Fundamentals of Accounting | 4 | Fundamentals of Accounting | 5 | |
| Social Research | 4 | Marketing | 4 | |
| Fundamentals of Management | 4 | Industrial and Civil Safety | 4 | |
| Financial Markets and Institutions | 4 | Cognitive Practice | 3 | |
| Optional Subject | 3 | |||
| 3rd year |
5 semester | 6 semester | ||
| Subject | Credits | Subject | Credits | |
| Logistics | 3 | Finance of Enterprises | 5 | |
| Taxes | 5 | Financial Accounting | 5 | |
| Financial Accounting | 7 | Management Accounting | 5 | |
| Professional Skills Training Practice | 6 | Accounting Practice | 6 | |
| Optional Subject | 3 | |||
| 4th year |
7 semester | 8 semester | ||
| Subject | Credits | Subject | Credits | |
| Specialization Module | Computerized Accounting Programs | 4 | ||
| I module subject | 6 | Audit | 3 | |
| II module subject | 3 | Final Practice | 6 | |
| III module subject | 3 | Preparation and Defence of the Final Thesis | 9 | |
| Practice of a Business Plan Writing | 3 | |||
| Practice of Financial Accounting and Taxes | 5 | |||
| Optional Subject | 3 | |||
The students of the last year (course) can choose from these specialization modules:
- Accounting in Trade Enterprises;
- Accounting in Production Enterprises;
- Accounting in ABudgetary Enterprises.