Curriculum: Accounting 2020

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

Education level	Applied Higher Education
Qualification	BA

EHIS code	211059
Registration date	09/04/2002

Curriculum group	Business and Administration
Accreditation date
End of accreditation
Curriculum abbreviation	MA
Curriculum language	Estonian

Nominal study period	3 years
Total volume of studies	180 ECTS
Volume of required subjects	180 ECTS

Study Start Requirements

Completed secondary education in Estonia or education of an equivalent level obtained in a foreign state

Graduation conditions

Fully completed curriculum, including the successful defence of the graduation thesis or passing the final exam.

Degree

Bachelor of Arts in Social Sciences

Graduation document

Diploma and Diploma Supplement

Aim

The overall objective of the curriculum is to provide students with opportunities to develop general and special competences that enable them to work as specialists in the field of accounting, participate in lifelong learning and continue their studies at master’s level.

Qualification

Bachelor of Arts in Social Sciences

Further studies

in Master´s study

Structure

Curriculum consists of the following modules:
1. General studies 21 ECTS
2. Basic studies 21 ECTS
3. Speciality studies 72 ECTS
4. Electives 18 ECTS
5. Practical training 36 ECTS
6. Graduation thesis 12 ECTS

Learning outcomes

Students having passed the curriculum:
• A student having passed the curriculum:
• creates interdisciplinary relationships in applicable fields of accounting, collects data exploiting contemporary tools, and is able to interpret the data critically and creatively;
• has deep and critical knowledge of the basic terms, theories, accounting principles and major research methods;
• is able to create a corporate accounting system and is able to manage corporate accounting according to applicable legislative regulations;
• defines current problems of financial accounting, taxation and managerial accounting, suggests solutions, and forecasts possible consequences to the company’s results;
• is able to plan, analyse and manage the financial activities of companies of different size, is able to evaluate the company’s financial efficiency based on analysis and theory;
• possesses required communication and cooperative skills, is able to use ICT and digital tools, is able to communicate and participate in professional accounting discussions in the official language and in English or German;
• follows general legislative acts and the principles of business ethics of accountants and is an active community member who is tolerant towards the diversity of attitudes and values.

Look curriculum subjects