University of Economics – Varna

Accounting and Auditing

Degree: Master

Type of education: Part-time, Part-time (January Admission), Full-time

Number of semesters: 2

Professional qualification: Economics

Professional field: ECONOMICS

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
2019
Studied subjects Semester Credits Type of grading Student involvement
Total Self-study Classes
Specialised
Accounting 9 8 Exam 240 165 75
Accounting of Capital Companies 9 8 Exam 240 165 75
Professional Ethics in Accounting 9 6 Exam 180 135 45
International Accounting Standards / International Financial Reporting Standards 9 8 Exam 240 180 60
Audit 10 8 Exam 240 165 75
Taxation 10 8 Exam 240 165 75
Master Degree Seminar 10 8 Ongoing assessment 240 210 30
Electives (1)
  • Business Combinations and Consolidations
  • Taxation and Insurance Process
  • Transfer Pricing
  • Risk Assessment and Internal Financial Control
  • Financial and Currency Estimates
10 6 Ongoing assessment 180 120 60
Total for Specialised 0 0
Graduare
Electives (1)
  • Comprehensive State Exam
  • Thesis Defense
10 15 Exam 450 450 0
Total for Graduare 0 0
Total for the entire period of study 75 2250 1755 495


Optional courses Semester Credits Student involvement
Total Self-study Classes
Foreign Language - Russian 10 3 90 60 30
Foreign Language - French 10 3 90 60 30
Foreign Language - German 10 3 90 60 30
Foreign Language - English 10 3 90 60 30