University of Economics – Varna

Accounting and Audit

Degree: Bachelor

Type of education:

Number of semesters: 8

Professional qualification: Economist

Professional field: ECONOMICS

First year: 2015

Faculty: Faculty of Finance and Accounting
Duration: 4 years
Language: Bulgarian
Mode of study: Full-time

Specific disciplines:

  • Organization of accounting;
  • Financial accounting;
  • Theory of control;
  • Finance of the enterprise;
  • Financial Control
  • Bank accounting
  • Accounting of bank enterprises
  • Accounting of insurance companies
  • Financial analysis
  • Managerial accounting
  • Audit in the public sector
  • Informational systems in accounting

Expected knowledge and skills after acquiring qualification:
Education in Major “Accounting and Auditing” forms knowledge and skills in the students for performing daily accounting activities, compilation and analysis of financial reports, risk analysis, financial and audit controlling. Graduates are able to start working on managerial positions in different business enterprises as well as in public and non-profit organizations.

Employment opportunities upon graduation:
The graduate students in major “Accounting and Auditing” have a wide range of opportunities for professional career in Bulgaria and abroad. They can pursue realization in the sphere of commerce, agriculture, hotel and tourism management, budget sphere, pension work, social activities, financial controlling system, public sector, financial institutions (banks, brokerage organizations, insurance companies and etc.), governmental sector, and etc. Graduates are able to work as:

  • Accountants (incl. compilers of financial reports with the right to sign them) in all branches and activities;
  • heads of financial accounting departments;
  • financial consultants and managers;
  • experts and methodologists of accounting, taxation and social security control;
  • Finance-control bodies (income control bodies, customs control bodies, internal audit bodies and etc.);
  • specialists and consultants in Bulgarian and international accounting and control companies;
  • managers and owners of companies;
  • secondary school teachers or university lecturers in Economics.

Graduate students can apply for the qualification of “Certified Expert Accountant” or for PhD programme in higher education institutions after completing a master’s degree.

Programme
First year
2015
Studied subjects Semester Credits Type of grading Student involvement
Total Self-study Classes
CORE
Informatics 1 9 Exam 270 180 90
Microeconomics 1 9 Exam 270 180 90
Mathematics 1 9 Exam 270 180 90
Electives (1) 1 3 Ongoing assessment 90 60 30
Management Theory 2 8 Exam 240 165 75
Macroeconomics 2 9 Exam 270 180 90
Principles of Law 2 7 Exam 210 135 75
Electives (1)
  • History of Economic Thought
  • History of Economics
  • Economic Psychology
  • Economic Sociology
  • Philosophy
  • Career Development
2 6 Exam 180 120 60
Accounting Theory 3 8 Exam 240 165 75
Introduction to Finance 3 7 Exam 210 135 75
Introduction to Statistics 3 5 Exam 150 75 75
Marketing 3 6 Exam 180 105 75
Electives (1) 3 4 Ongoing assessment 120 60 60
Financial Accounting - Part I 4 8 Exam 240 135 105
Economics of the Enterprise 4 8 Exam 240 165 75
Electives (1)
  • Optimization Methods
  • Econometrics
  • International Economics
  • European Studies
  • Introduction to Entrepreneurship
  • Planning and Forecasting
  • Internet Technologies
4 6 Exam 180 120 60
Total for CORE 0 0
Special
Finance of the Enterprise 4 8 Exam 240 180 60
Financial Accounting - Part II 5 11 Exam 330 225 105
Control Theory 5 8 Exam 240 180 60
Labour and Insurance Law 5 6 Exam 180 120 60
Electives (1)
  • International Economic Relations
  • Banking
  • Organization of Accounting
5 5 Exam 150 120 30
Financial Control 6 8 Exam 240 150 90
Accounting of Banks 6 8 Exam 240 180 60
Accounting Software 6 6 Exam 180 120 60
Electives (1)
  • Economics of the Social Sphere
  • Insurance
  • Risk Assessment and Internal Financial Control
  • History of Accounting
6 3 Exam 90 60 30
Financial and Accounting Analysis 7 9 Exam 270 180 90
Accounting of Budget Enterprises 7 9 Exam 270 195 75
Accounting of Insurance and Pension Enterprises 7 9 Exam 270 210 60
Electives (1)
  • Specialized Foreign Language - German
  • Specialized Foreign Language - English
  • Specialized Foreign Language - Russian
  • Specialized Foreign Language - French
7 3 Exam 90 60 30
Specialized Seminar - Parts I and II 8 7 Ongoing assessment 210 150 60
Management Accounting 8 6 Exam 180 75 105
Technology of Accounting Data Processing 8 4 Exam 120 60 60
Electives (1)
  • Specialized Foreign Language - Russian
  • Specialized Foreign Language - French
  • Specialized Foreign Language - German
  • Specialized Foreign Language - English
8 3 Exam 90 60 30
Total for Special 0 0
Practical
Practical Training 6 5 Exam 150 150 0
Total for Practical 0 0
Graduare
Electives (1)
  • Comprehensive State Exam
  • Thesis Defense
8 10 Exam 300 300 0
Total for Graduare 0 0
Total for the entire period of study 240 7200 4935 2265


Optional courses Semester Credits Student involvement
Total Self-study Classes
Globalization 2 4 120 60 60
Foreign Language - Russian
Semester 3
Semester 5
3, 5, 7 4, 4, 4 360 270 90
Foreign Language - French
Semester 3
Semester 5
3, 5, 7 4, 4, 4 360 270 90
Foreign Language - German
Semester 3
Semester 5
3, 5, 7 4, 4, 4 360 270 90
Foreign Language - English
Semester 3
Semester 5
3, 5, 7 4, 4, 4 360 270 90
1 The course is available only to foreigners