Bachelor’s degree programme 6.030509 Accounting and Auditing

Qualification awarded: 
Bachelor in Accounting and Auditing
Level of qualification : 
Bachelor
Specific admission requirements: 
Students may be accepted on the 2-nd and 3-rd year of corresponding specialties by the interview results in terms of signed agreements between colleges, technical schools and the University.
Specific arrangements for recognition of prior learning: 
None
Profile of the programme: 

Students receive the necessary knowledge of accounting report organization, analysis and auditing of company activity. Experts in accounting and auditing have the necessary knowledge in the field of accounting, analysis and auditing. The accounting and auditing activity is their subject-matter area. During the program, students master skills to perform design, organizational, control, methodological and technological functions, thus solving the following tasks: determining the company’s accounting policy; scheduling the accounting department or auditing firm work, determining their structure and the number of employees; the internal control organization and control and analytical functions implementation in material production enterprises activity for all economic activities.
The total credit load of the curriculum is 240 ECTS credits, including social and humanitarian modules — 36 cr., fundamental, natural science and general economic modules — 41 cr., modules of professional and practical training — 163 cr.

Key learning outcomes: 
  1. Knowledge and understanding:
    • The company accounting policy formation.
    • Scheduling the Accounting Department work.
    • Determining Accounting Department structure and its number of employees.
    • Accounting Department experts functional duties assignment.
    • Designing of information supply system management improving.
    • Accounting work and accounting control organization.
    • The internal control organization.
    • Responsible department sector work organization and senior economist work organization for the respective area.
    • The implementation of control and analytical functions activity.
    • Providing the accuracy and reliability of business operations, performance of the work flow schedule.
  2. Intellectual (thinking) skills:
    • To use professional profiled knowledge and practical skills in basic subjects in accounting report, economic analysis and auditing processes.
    • Applying the knowledge and understanding to solve the problems of the enterprise’s accounting policies formation, reporting, accounting processes implementation.
    • Accounting of funds and settlement operations, capital assets, inventory items, labour and staff payments, intangible assets, financial investments, production costs, finished commodity and its realization, foreign economic activity, funds and financial results, privatization process.
    • Tax calculating, preparation of appropriate documentation.
    • Accounting statements preparation.
    • Analyzing the effectiveness of capital and current assets usage, certain areas of enterprise`s activity.
    • Monitoring the accounting and reporting condition and reliability, the internal control organization and effectiveness, storage and usage of property, noncurrent and current assets.
    • Conducting the enterprise’s manufacturing and financial and economic activity revision.
    • Developing preventive property preservation providing; rational and effective material, work and financial resources use steps.
    • Audit checkups, audit programs creation, separate enterprise objects and activity directions audit conduction planning.
    • Auditing conclusion preparation.
    • Consultancy services organization and provision.
  3. Practical skills (subject-specific):
    • Auditing work organizing.
    • Automated accountant workplace system creation.
    • Progressive accounting forms and methods implementation.
  4. Key/transferable skills (generic):
    • Learn and implement research and cultural achievements of world civilization in relation to different cultures and religions, laws, nations, peace saving ideas, universal values; conduct critical political, economic and other events/occurrence evaluation.
    • Have general and professional knowledge of native and foreign languages.
    • Implement acquired knowledge and innovations in practical activity.
    • Usage of PCs technologies competence in field of the latest text and documentation preparation, information receiving via memory devices, Internet, e-mail.
    • Finding communication contacts with business partners in production and domestic environments.
    • Acting according to current environment protection laws and to latest environment and energy saving problems international conferences decisions.
    • Advocating foreign and domestic policy principles, state’s history and culture. Be capable to protect state’s interests.
    • Have universal destination, Constitution of Ukraine, International Law knowledge.
    • Conducting systematic addition, analysis and implementation of law documentation in career activity. Taking enterprise post relation specificity into account in your career activity, acting according to relations and interests relation subordination, and coordinating decisions, unit or whole enterprise activity strategy according to field regulations and legislation
    • Creation of production and financial conditions, oriented to satisfy consumer’s needs.
    • Justifying the social and economic decisions, based on strategic approach.
    • Supporting and promoting of healthy lifestyle, as a key factor to physical self-improvement.
Occupational profiles of graduates with examples: 

Money accounting and settlement operations, main capital, product-material values, staff management, intangible assets and financial investments, goods production and realization costs, external economic activity, funds and financial results, privatization processes technology and audit checkup, enterprise activity directions analysis methodology are the main activity objects of bachelor, majoring in Accounting and Auditing.

Occupation: an accountant

An accountant personally prepares primary documents for accounting, systematizes information, reflected in these documents, prepares intermediate calculations for business transactions audit and presents them for examination. Conducts collection and generalization of information about presence and finances movement, presence and production savings movement, enterprise financial, operations and investments incomes, personal capital and obligations implementation. Charges wages, performs other accountings with staff members, citizens and entities according to legislation. Takes part in assets inventory and liabilities realization.

Occupation: an analyst

Specifying objects of economic analysis of business activities of a firm and form its data base. Also a human works out a plan and program of analysis. Analyst should know and apply appropriate kinds and methodology of economic analysis. Carrying out financial analysis of activities of the company, analysis of using its long-term assets, labour force and material resources, production and realization, spending and prime cost of goods, etc. Forming an opinion on object of research condition, its dynamism, making targets and firm activities’ efficiency, developing guidelines for improvement and optimization of core indicators.

Occupation: an auditor

Specifying objects of internal and external auditing and methods of audit work evaluation. Working out a plan and program of auditing, identifying the optimal structure of audit firm and functional responsibilities of its staff. Auditor should know and apply ISA and norms of the law in auditing field, conduct an auditing of certain objects and company profile. Preparing an audit report and conclusions, providing advisory services.

Access to further studies: 

The Bachelor in the Accounting and Auditing major may continue his/her study at the second cycle degree (Specialist, Master) in the Accounting and Auditing major and Master in the Innovation management major.

Examination regulations, assessment and grading: 

Provisional Regulation on knowledge evaluation and recognition of students’ rating in the credit-modular system of the educational process.

Graduation requirements: 
Completed curriculum with credit load — 240 ECTS credits, successfully passed state exam.
Mode of study: 
Full-time, extramural, external
Programme director: 
Ph.D., professor Zahorodniy Anatoliy