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: 2024

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
2024
Studied subjects Semester Credits Type of grading Student involvement
Total Self-study Classes Competence2
CORE
Informatics 1 9 Exam 270 255 15 4, 5
Microeconomics 1 9 Exam 270 255 15 3, 7
Physical Education 1 1 Ongoing assessment 30 24 6 5
Applied Mathematics 1 9 Exam 270 255 15 3, 4
Electives (1)
  • English
  • German
  • French
  • Russian
  • Bulgarian Language
1 3 Ongoing assessment 90 84 6 2
Management 2 8 Exam 240 225 15 5, 6, 7
Macroeconomics 2 8 Exam 240 225 15 3, 6
Physical Education 2 1 Ongoing assessment 30 24 6 5
Principles of Law 2 8 Exam 240 225 15 6, 7
Electives (1)
  • English
  • German
  • French
  • Russian
  • Bulgarian Language
2 3 Ongoing assessment 90 84 6 2
Introduction to accounting 3 9 Exam 270 255 15 3, 7
Introduction to Finance 3 9 Exam 270 255 15 3, 7
Physical Education 3 1 Ongoing assessment 30 24 6 5
Marketing 3 8 Exam 240 225 15 4, 5, 7, 8
Physical Education 4 1 Ongoing assessment 30 24 6 5
Fundamentals of statistics 4 9 Exam 270 255 15 3, 4
Total for CORE 0 0
Special
Academic Research 2 3 Ongoing assessment 90 84 6 5, 6, 7
4 9 Exam 270 255 15 6, 7
4 6 Exam 180 168 12 6, 7
Electives (1)
  • Management and Recovery of Receivables
  • Finance of the Enterprise
4 6 Exam 180 168 12 3, 4, 7
Financial Accounting - Part I 5 8 Exam 240 225 15 4, 7
Control Theory 5 8 Exam 240 225 15 6, 7
Electives (1)
  • Organization and Accounting for Employment and Social Security Relations
  • Labour and Insurance Law
5 8 Exam 240 228 12 4, 6, 7
Financial Control 6 7 Exam 210 195 15 4, 7
Financial Accounting - Part II 6 7 Exam 210 195 15 4, 7
Electives (1)
  • Accounting of Insurance and Pension Enterprises
  • Risk Management and Internal Control
6 6 Exam 180 168 12 4, 7
Financial Analysis 7 8 Exam 240 225 15 4, 7
Accounting of Banks 7 8 Exam 240 228 12 4, 7
7 8 Exam 240 228 12 4, 6, 7
Electives (1)
  • Transfer Pricing
  • Control over Income and Security
7 6 Exam 180 168 12 4, 6, 7
Specialized Seminar 8 5 Ongoing assessment 150 141 9
Management Accounting 8 5 Exam 150 135 15 4, 5, 7
Information Systems and Technology in Accounting 8 5 Exam 150 141 9 4, 7
8 5 Exam 150 135 15 4, 7
Total for Special 0 0
University specialised
Electives (1)
  • Labour Economics
  • Career Development
  • Economic Psychology
  • Business History
  • Behavioral Economics
  • Commercial Correspondence
3 4 Exam 120 108 12 1, 5, 8
Electives (1)
  • Financial Accounting
  • Project Management
  • Trade
  • Entrepreneurship
  • Environmental Economics
  • Commercial Law
5 6 Exam 180 168 12 6, 7
Electives (1)
  • Internet Technologies
  • Planning and Forecasting
  • Risk Management
  • Statistical Analysis
6 5 Exam 150 138 12 3, 4
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 6960 450


Optional courses Semester Credits Student involvement
Total Self-study Classes Competence2
Bulgarian Language 1 3, 4, 5 3, 3, 3 270 252 18 2, 8
Foreign Language - English 3, 4, 5 3, 3, 3 270 252 18 2, 8
Foreign Language - German 3, 4, 5 3, 3, 3 270 252 18 2, 8
Foreign Language - French 3, 4, 5 3, 3, 3 270 252 18 2, 8
Foreign Language - Russian 3, 4, 5 3, 3, 3 270 252 18 2, 8
Foreign Language - Portuguese 3, 4, 5 3, 3, 3 270 252 18 2, 8
European Studies 4 3 90 81 9 6, 8
Physical Education 5, 6, 7 1, 1, 1 90 72 18 5
Accounting for Managers 6 3 90 81 9 4, 5, 7
Taxation and taxation process 7 3 90 81 9 6, 7
1 The course is available only to foreigners
2 Competence: 1 - Literacy, 2 - Multilingualism, 3 - Numerical, scientific and engineering skills, 4 - Digital and technology-based competences, 5 - Interpersonal skills, and the ability to adopt new competences, 6 - Active citizenship, 7 - Entrepreneurship, 8 - Cultural awareness and expression