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Professional Bachelor Study Programme

ACCOUNTING AND AUDIT

Aim of the study programme:

  • To provide students with a set of knowledge, skills and competences for the Economic Sciences accounting profession in accordance with the framework set out in the Latvian Education Classification (level 6) and The Economist profession standard 5th career Qualification level.

Study programme objectives:

  • Ensure a process of study meeting the requirements of legislation, labour market and occupational qualifications, as well as the targeted access of students to higher education.
  • To promote qualification development of the teaching staff in educational and scientific fields.
  • To provide and develop research activities in the study programme.
  • To provide and develop infrastructure and facilities under the study programme implementation needs.
  • To develop international collaboration with related higher education institutions, enterprises and organizations.

Learning outcomes of the study programme:

Knowledge (knowledge and understanding)

  • Knows and understands the theories and principles of economics and regularities of economic development.
  • Knows guidelines of accounting theories and accounting practices, regulatory requirements and their application in the fields of accounting, taxation, auditing, entrepreneurship etc.
  • Manages the requirements of Latvian and international accounting financial statements and the rules of the Code of Professional ethics of accountants.

Skills(ability to apply knowledge, communication skills, general skills)

  • Is able to record, control and analyse economic processes.
  • Is able to prepare accounting organisation documents, accounting financial statements, tax returns and operational management reports.
  • Is able to conduct research on current events in accounting and taxation.
  • Is able to keep a reasoned discussion about current events in accounting and taxation.
  • Is able to independently organise their work.
  • Is able to work in a team

Competence (analysis, synthesis, evaluation)

  • Is able to perform the duties of a balanceable accountant and auditor.
  • Is able to acquire, analyse, evaluate and systematise information, find solutions, use them in the professional decision-making process.

 

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