University of Economics – Varna

Accounting and Audit

Degree: Bachelor

Type of education: Distance learning, Full-time

Number of semesters: 8

Professional qualification: Economics

Professional field: ECONOMICS

First year: 2019

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
2019
Studied subjects Semester Credits Type of grading Student involvement
Total Self-study Classes
CORE
Informatics 1 9 Exam 270 195 75
Microeconomics 1 9 Exam 270 195 75
Physical Education 1 1 Ongoing assessment 30 0 30
Applied Mathematics 1 9 Exam 270 195 75
Electives (1) 1 3 Ongoing assessment 90 60 30
Management Theory 2 9 Exam 270 195 75
Macroeconomics 2 9 Exam 270 195 75
Physical Education 2 1 Ongoing assessment 30 0 30
Principles of Law 2 9 Exam 270 195 75
Electives (1) 2 3 Ongoing assessment 90 60 30
Accounting Theory 3 9 Exam 270 195 75
Introduction to Finance 3 9 Exam 270 195 75
Electives (1) 3 4 Exam 120 60 60
Marketing 4 8 Exam 240 165 75
Total for CORE 0 0
University specialised
Introduction to Statistics 3 9 Exam 270 195 75
Electives (1) 4 6 Exam 180 120 60
Electives (1) 4 6 Exam 180 120 60
Total for University specialised 0 0
Special
Organization of Accounting 4 9 Exam 270 195 75
Financial Accounting - Part I 5 8 Exam 240 165 75
Control Theory 5 8 Exam 240 165 75
Finance of the Enterprise 5 8 Exam 240 180 60
Electives (1) 5 6 Exam 180 135 45
Financial Control 6 7 Exam 210 135 75
Financial Accounting - Part II 6 7 Exam 210 135 75
Accounting of Banks 6 6 Exam 180 105 75
Electives (1)
  • History of Accounting
  • Risk Assessment and Internal Financial Control
6 5 Exam 150 90 60
Financial Analysis 7 8 Exam 240 165 75
Accounting of Budget Enterprises 7 8 Exam 240 165 75
Accounting of Insurance and Pension Enterprises 7 8 Exam 240 165 75
Electives (1)
  • Financial and Currency Estimates
  • Control over Income and Security
7 6 Exam 180 120 60
Specialized Seminar 8 5 Ongoing assessment 150 90 60
Management Accounting 8 5 Exam 150 75 75
Audit in the Public Sector 8 5 Exam 150 105 45
Information Systems and Technology in Accounting 8 5 Exam 150 90 60
Total for Special 0 0
Practical
Practical Training 6 5 Exam 150 150 0
Total for Practical 0 0
Graduate
Electives (1)
  • Thesis Defense
  • Comprehensive State Exam
8 10 Exam 300 300 0
Total for Graduate 0 0
Total for the entire period of study 242 7260 5070 2190


Optional courses Semester Credits Student involvement
Total Self-study Classes
Bulgarian Language
Semester 3 1
3 3 90 60 30
Foreign Language - English
Semester 3
3 3 90 60 30
Foreign Language - German
Semester 3
3 3 90 60 30
Foreign Language - French
Semester 3
3 3 90 60 30
Foreign Language - Portuguese 3 3 90 60 30
Foreign Language - Russian
Semester 3
3 3 90 60 30
Foreign Language - English 5, 7 3, 3 180 120 60
Foreign Language - German 5, 7 3, 3 180 120 60
Foreign Language - French 5, 7 3, 3 180 120 60
Foreign Language - Russian 5, 7 3, 3 180 120 60
Foreign Language - Portuguese 5, 7 3, 3 180 120 60
Bulgarian Language 1 5, 7 3, 3 180 120 60
Business Culture and Traditions 5 3 90 60 30
Commercial Law 5 3 90 60 30
Taxation and taxation process 7 3 90 60 30
1 The course is available only to foreigners