Utenos kolegija | Accounting

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 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 University of Applied Sciences is preparing accounting specialists, that meets the needs of the region. According to the information from Lithuanian Labor Exchange, the professions of the accountant are one of the most popular at this time. Employers are looking for accountants that have gained higher education.

During the Accounting studies, there are inovative teaching and learning methods, student-oriented independent work, based on assignments, group work, in which problem and critical thinking is very important.

Graduates of Accounting study program can work:

as the accountants or book-keepers at the accounting departments of enterprises and organizations;
as assisstants of the auditors in the audit firms.

Graduates can continue their studies in the universities.

The objective of Accounting study program is to prepare accounting specialist who is able to manage accounting at the enterprise and manage money circuits in production, trade nd budgetary enterprises.

Learning outcomes:

1. To explain meaning of accountant 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 meaning of data acquisition and comparison principles, perform adjusting records, concerned with enterprise assets;

8. To assess accounting differences running accounting in different accounting objects and enterprises, which have different business organization forms;

9. To follow the legal acts, regulation 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.

Freely chosen subject are selected according to The List of Freely Chosen Subjects and their descriptions.