University of Economics – Varna

Accounting and Audit

Degree: Bachelor

Type of education: Full-time, Distance learning

Number of semesters: 8

Professional qualification: Economics

Professional field: ECONOMICS

First year: 2023

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
2023
Studied subjects Semester Credits Type of grading Student involvement
Total Self-study Classes
CORE
Informatics 1 9 Exam 270 255 15
Microeconomics 1 9 Exam 270 255 15
Physical Education 1 1 Ongoing assessment 30 24 6
Applied Mathematics 1 9 Exam 270 255 15
Electives (1)
  • English
  • German
  • French
  • Russian
  • Bulgarian Language
1 3 Ongoing assessment 90 84 6
Management 2 8 Exam 240 225 15
Macroeconomics 2 8 Exam 240 225 15
Physical Education 2 1 Ongoing assessment 30 24 6
Principles of Law 2 8 Exam 240 225 15
Electives (1)
  • English
  • German
  • French
  • Russian
  • Bulgarian Language
2 3 Ongoing assessment 90 84 6
Accounting Theory 3 9 Exam 270 255 15
Introduction to Finance 3 9 Exam 270 255 15
Physical Education 3 1 Ongoing assessment 30 24 6
Marketing 3 8 Exam 240 225 15
Electives (1)
  • Labour Economics
  • Career Development
  • Economic Psychology
  • European Studies
  • Philosophical Culture
  • Business History
  • Commercial Correspondence
3 4 Exam 120 108 12
Physical Education 4 1 Ongoing assessment 30 24 6
Total for CORE 0 0
Special
Academic Research 2 3 Ongoing assessment 90 84 6
Organization of Accounting 4 9 Exam 270 255 15
Financial Accounting - Part I 5 8 Exam 240 225 15
Control Theory 5 8 Exam 240 225 15
Finance of the Enterprise 5 8 Exam 240 228 12
Electives (1)
  • Transfer Pricing
  • Banking
  • Insurance
  • Accounting Software
  • Labour and Insurance Law
5 6 Exam 180 171 9
Financial Control 6 7 Exam 210 195 15
Financial Accounting - Part II 6 7 Exam 210 195 15
Accounting of Banks 6 6 Exam 180 165 15
Electives (1)
  • History of Accounting
  • Risk Management and Internal Control
  • Organization and Accounting for Employment and Social Security Relations
6 5 Exam 150 138 12
Financial Analysis 7 8 Exam 240 225 15
Accounting of Budget Enterprises 7 8 Exam 240 225 15
Accounting of Insurance and Pension Enterprises 7 8 Exam 240 225 15
Electives (1)
  • Financial and Currency Estimates
  • Control over Income and Security
7 6 Exam 180 168 12
Specialized Seminar 8 5 Exam 150 138 12
Management Accounting 8 5 Exam 150 135 15
Audit in the Public Sector 8 5 Exam 150 141 9
Information Systems and Technology in Accounting 8 5 Exam 150 141 9
Total for Special 0 0
University specialised
Introduction to Statistics 4 9 Exam 270 255 15
Electives (1) 4 6 Exam 180 168 12
Electives (1) 4 6 Exam 180 168 12
Total for University specialised 0 0
Practical
Practical Training 6 8 Exam 240 240 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 247 7410 6957 453


Optional courses Semester Credits Student involvement
Total Self-study Classes
Foreign Language - English 3, 4, 5 3, 3, 3 270 252 18
Foreign Language - German 3, 4, 5 3, 3, 3 270 252 18
Foreign Language - French 3, 4, 5 3, 3, 3 270 252 18
Foreign Language - Russian 3, 4, 5 3, 3, 3 270 252 18
Foreign Language - Portuguese 3, 4, 5 3, 3, 3 270 252 18
Administrative and Legal Service 5 3 90 84 6
Physical Education 5, 6, 7 1, 1, 2 120 96 24
Business Culture and Traditions 6 3 90 84 6
Taxation and taxation process 7 3 90 84 6