| Module |
Description |
| General Study |
Objectives:
To create prerequisites for specialty studies and support student’s development in the learning environment teaching them to utilise the techniques of self-direction.
To support the development of professional communication and cooperation skills, and utilisation of ICT.
Learning outcomes:
The student
• manages in the learning environment, understands the structure of the curriculum and study arrangements, and is able to find and use necessary information to pass the studies utilising self-directed techniques;
• utilises job related legislative acts and work environment requirements,
• has high level knowledge of the official language both orally and in written form, and is able to utilise the knowledge and skills in oral and written communication;
• utilises necessary professional digital competences at a required level;
• is able to express themselves clearly, compose written summaries, present them orally, answer the questions and give arguments in one foreign language;
• follows the basic rules of documenting the written papers and follows academic regulations in writing student assignments. |
| Core Study |
Objectives:
To give an overview of the economic environment, interdisciplinary relationship in the scope of accounting applications, and provide students with skills of utilizing the acquired knowledge in professional situations.
Learning outcomes:
The student
• has an overview of the economic environment and the development of economic thought;
• has profound knowledge of economic methods and theories, and is able to utilise them to understand the economic processes in society at personal, institutional and government level;
• knows accounting legislation and utilises it in professional situations;
• knows business environment, forms of entrepreneurship and the principles of choice;
• uses appropriate mathematical statistics and data analysis methods for solving specialty tasks, and is able to interpret the results critically and creatively;
• has critical understanding of the main theories of organisational behaviour, recognises problematic situations in their work, analyses them and suggests possible innovative solutions based on the main leadership decisions and methods. |
| Specialty Subjects |
Objectives:
To create prerequisites for acquiring the accounting profession. |
| Specialty Subjects. Financial Accounting |
Objectives:
To develop professional skills of utilisation of the principles of accounting and reporting according to the Estonian Financial Accounting Standard and EU standards.
Learning outcomes:
The student:
• has profound knowledge of the accounting principles, theoretical principles and accounting methods;
• utilises appropriate methods and technologies in recording economic transactions and in reporting;
• analyses independently the compliance of accounting and reporting with the applicable requirements and guiding materials, and presents the results of the analysis;
• defines general and specific information from financial reports to internal and external information consumers. |
| Specialty Subjects. Tax Accounting |
Objectives:
To develop the ability of the utilisation of labour law and taxation legislation in order to calculate, analyse and estimate the taxes of a business entity.
Learning outcomes:
The student:
• has profound knowledge of taxation principles, tax and payment calculation, and tax legislation;
• calculates necessary fees, taxes and payments in different situations according to the information presented;
• analyses and evaluates independently the compatibility of calculations with the current legislation, and forecasts possible results being responsible for the decisions in different work situations. |
| Specialty Subjects. Management Accounting |
Objectives:
To develop the skill of planning and analysing the financial activities of companies of different sizes using appropriate information sources and methods and defining independently financial management decisions.
Learning outcomes:
The student:
• has profound knowledge of fiscal, financial management and financial analysis terms, theoretical principles and methods;
• utilises independently financing, crediting, budgeting, cost and management accounting, financial analysis and internal auditing principles in professional situations;
• plans, analyses and evaluates the investment and financial activities in different situations and in companies of different sizes using appropriate information sources and methods;
• prepares and defines financial management decisions based on the analysis carried out and based on theory;
• interprets and presents general and specific information from management accounting to in-company and external information consumers. |
| Specialty Subjects. Research Paper |
Objectives:
To provide students with opportunities to utilise the knowledge and skills acquired in preparing the research paper.
Learning outcomes:
The student:
• follows the principles of documentation of written assignments and research papers;
• choses the research topic, defines the research problem, research objective and tasks or questions, and develops logical structure for the research paper;
• compares main research strategies, and data collection and analysis methods;
• describes the choice of sample and uses it in planning the research;
• presents appropriate theoretical basis and methods for dealing with the research topic and carrying out the empirical research. |
| Optional Subjects |
Objectives:
To create prerequisites for utilisation of knowledge and skills gained in optional courses.
Learning outcomes:
The student
• evaluates the importance of the particular topic in the context of economy, society and entrepreneurship, and utilises gained knowledge in professional work. |
| Practical Training |
Objective:
To enable students utilise their theoretical knowledge in work situations, and develop professional skills and personality traits necessary for professional work.
Learning outcomes:
The student
• maps the organisation of financial accounting in the practical training institution;
• uses logical sequence of economic transactions involving the opportunities of economic software;
• prepares an annual financial report based on accounting registers, and explains the relationship between the reports;
• analyses different aspects of corporal financial activities using appropriate information and comparison basis and analytical methods;
• analyses the principles and system of cost accounting used in the company and proposes for improvement of the cost accounting system;
• analyses and evaluates the management of corporate working capital, assets and liabilities, and presents the development of their knowledge, skills, values and evaluations through practical experience. |
| Graduation Thesis |
Objective:
To enable students utilise their knowledge and skills in preparing their graduation thesis/passing the final exam, carrying out the analysis and presenting the results.
Learning outcomes:
The student
• develops, supplements, systemises and deepens professional theoretical knowledge and skills in the research field;
• is able to independently collect information in a foreign language and interpret it critically and creatively using appropriate methods and tools;
• carries out an empirical research using appropriate research methods, and analytical and generalisation skills;
• interprets research results and presents them academically. |
