University of Economics – Varna

Accounting and Auditing

Degree: Master

Type of education: Part-time (January Admission)

Number of semesters: 3

Professional qualification: Economics

Professional field: ECONOMICS

First year: 2021

Duration: 1 year; 1.5 years
Language: Bulgarian
Mode of study: Full-time

Specific courses:

  • Financial Control
  • Financial Analysis
  • Financial Accounting

Specialized courses:

  • Accounting
  • Capital Company Accounting
  • International Accounting Standards
  • Professional Ethics in Accounting
  • Taxation
  • Audit
  • Master Seminar
  • Financial and Monetary Balances (elective)
  • Risk Evaluation and Internal Financial Control (elective)
  • Transfer Pricing (elective)
  • Tax and Social Security Process(elective)
  • Business Combinations and Consolidations (elective)
  • Bank Accounting and Budget Enterprises (elective)
  • Insurance and Pension Business Accounting (elective)
  • Managerial Accounting (elective)

Expected knowledge and skills after acquiring qualification:
The education in this programme broadens and deepens students’ knowledge in the fields of accounting, preparation and analysis of financial reports, risk analysis, financial and accounting control.

Employment opportunities upon graduation:
Graduate students have a wide range of opportunities for professional career in Bulgaria and abroad. They can pursue realization in the sphere of commerce, agriculture, hospitality and tourism, construction business, transport, industrial business, public sector 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 in all branches and activities;
  • heads of financial accounting departments;
  • financial consultants and managers;
  • experts and methodologists of accounting and auditing;
  • commissioners of audit; tax and custom inspectors;
  • 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
Accounting Theory 10 12 Exam 360 330 30
Introduction to Finance 10 12 Exam 360 330 30
Management and Marketing 10 12 Exam 360 330 30
Economics 10 12 Exam 360 330 30
Quantitative Methods 10 12 Exam 360 330 30
Total for CORE 0 0
Special
Financial Analysis 11 5 Exam 150 120 30
Financial Control 11 5 Exam 150 120 30
Financial Accounting 11 5 Exam 150 120 30
Total for Special 0 0
Specialised
Accounting 11 8 Exam 240 202 38
Accounting of Capital Companies 11 8 Exam 240 210 30
Professional Ethics in Accounting 11 6 Exam 180 157 23
International Accounting Standards / International Financial Reporting Standards 11 8 Exam 240 202 38
Audit 12 8 Exam 240 202 38
Taxation 12 8 Exam 240 202 38
Master Degree Seminar 12 8 Ongoing assessment 240 217 23
Electives (1)
  • Management Accounting
  • Accounting of Insurance and Pension Enterprises
  • Accounting of Banks and Budget-funded Enterprises
12 6 Ongoing assessment 180 150 30
Total for Specialised 0 0
Graduate
Electives (1)
  • Thesis Defense
  • Comprehensive State Exam
12 15 Exam 450 450 0
Total for Graduate 0 0
Total for the entire period of study 150 4500 4002 498


Optional courses Semester Credits Student involvement
Total Self-study Classes
Foreign Language - English 12 3 90 75 15
Foreign Language - German 12 3 90 75 15
Foreign Language - French 12 3 90 75 15
Foreign Language - Russian 12 3 90 75 15
Foreign Language - Portuguese 12 3 90 75 15