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: 2021

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
2021
Studied subjects Semester Credits Type of grading Student involvement
Total Self-study Classes
CORE
Informatics 1 9 Exam 210 195 15
Microeconomics 1 9 Exam 210 195 15
Physical Education 1 1 Ongoing assessment 6 0 6
Applied Mathematics 1 9 Exam 210 195 15
Electives (1)
  • Bulgarian Language
  • Russian
  • French
  • German
  • English
1 3 Ongoing assessment 66 60 6
Management 2 8 Exam 180 165 15
Macroeconomics 2 8 Exam 180 165 15
Physical Education 2 1 Ongoing assessment 6 0 6
Principles of Law 2 8 Exam 180 165 15
Electives (1)
  • German
  • English
  • Bulgarian Language
  • Russian
  • French
2 3 Ongoing assessment 66 60 6
Accounting Theory 3 9 Exam 210 195 15
Introduction to Finance 3 9 Exam 210 195 15
Physical Education 3 1 Ongoing assessment 6 0 6
Marketing 3 8 Exam 180 165 15
Electives (1)
  • Labour Economics
  • Career Development
  • Commercial Correspondence
  • Economic Psychology
  • European Studies
  • Business History
  • Philosophical Culture
3 4 Exam 72 60 12
Physical Education 4 1 Ongoing assessment 6 0 6
Total for CORE 0 0
Special
Academic Research 2 3 Ongoing assessment 66 60 6
Organization of Accounting 4 9 Exam 210 195 15
Financial Accounting - Part I 5 8 Exam 180 165 15
Control Theory 5 8 Exam 180 165 15
Finance of the Enterprise 5 8 Exam 192 180 12
Electives (1)
  • Transfer Pricing
  • Insurance
  • Banking
  • Accounting Software
  • Labour and Insurance Law
5 6 Exam 144 135 9
Financial Control 6 7 Exam 150 135 15
Financial Accounting - Part II 6 7 Exam 150 135 15
Accounting of Banks 6 6 Exam 120 105 15
Electives (1)
  • Organization and Accounting for Employment and Social Security Relations
  • Risk Management and Internal Control
  • History of Accounting
6 5 Exam 102 90 12
Financial Analysis 7 8 Exam 180 165 15
Accounting of Budget Enterprises 7 8 Exam 180 165 15
Accounting of Insurance and Pension Enterprises 7 8 Exam 180 165 15
Electives (1)
  • Control over Income and Security
  • Financial and Currency Estimates
7 6 Exam 132 120 12
Specialized Seminar 8 5 Exam 102 90 12
Management Accounting 8 5 Exam 90 75 15
Audit in the Public Sector 8 5 Exam 114 105 9
Information Systems and Technology in Accounting 8 5 Exam 114 105 9
Total for Special 0 0
University specialised
Introduction to Statistics 4 9 Exam 210 195 15
Electives (1) 4 6 Exam 132 120 12
Electives (1)
  • Statistical Software
  • Commercial Law
  • Economics of the Enterprise
  • Internet Technologies
  • Innovation and Patents
  • Introduction to Trade
  • Risk Management
  • Quality and Safety of Goods
4 6 Exam 132 120 12
Total for University specialised 0 0
Practical
Practical Training 6 8 Exam 240 240 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 247 5598 5145 453


Optional courses Semester Credits Student involvement
Total Self-study Classes
Foreign Language - Russian 3, 4, 5 3, 3, 3 198 180 18
Foreign Language - German 3, 4, 5 3, 3, 3 198 180 18
Foreign Language - French 3, 4, 5 3, 3, 3 198 180 18
Foreign Language - English 3, 4, 5 3, 3, 3 198 180 18
Foreign Language - Portuguese 3, 4, 5 3, 3, 3 198 180 18
Administrative and Legal Service 5 3 66 60 6
Physical Education 5, 6, 7 1, 1, 2 24 0 24
Business Culture and Traditions 6 3 66 60 6
Taxation and taxation process 7 3 66 60 6