Study programme	Accounting, Analysis, Audit
Higher Education Institution	University of Latvia
Study field	Economics

Code of the study programme in accordance with the Latvian Education Classification	43344
EQF/LQF Level	6
Study Programme Type	Akadēmiskā izglītība (bakalaura grāds), īstenojama pēc vispārējās vai profesionālās vidējās izglītības ieguves. Studiju ilgums pilna laika studijās trīs–četri gadi
Study programme (short name)	Academic bachelor study programme
Thematic group	Grāmatvedība un nodokļi
ISCED code	0411
ISCED	Grāmatvedība un nodokļi
Credit points	160
Degree to be acquired	Bachelor of Social Sciences in Accounting and Taxes
Qualification to be obtained
Study type and form	Part time studies; Full time studies
Study lenght	4 years, 5 months; 4 years
Language	latvian

Licence number	-
Licence date
Licenced till

Accreditation page number	2021/47
Accreditation date	08.09.2021
Accreditation duration (in years)	6
Accreditation till	09.09.2027

In terms of knowledge and understanding, the graduates' show:

Basic knowledge of economic concepts, international processes, functioning mechanisms and relationships specific to the economic sector analysis and assessment;
Expertise in accounting, auditing, analysis and tax policy;
Understanding of the structure, legal framework, organisation and management of the civil protection;
Basic principles of environmental science, management, the main challenges and possible solutions.
Theoretical principles for the economy-related sciences in the fields of mathematics, statistics, information technologies, law;
The systematisation of documents, requirements and principles of business correspondence;
Knowledge of management theory, financial planning;
Understanding business forms, development models and marketing strategy, business risks and corporate social responsibility.
In terms of skills and understanding, the graduates are able to:

1. Use economic theory findings in the assessment and analysis of facts;

2. Use methods for processing economic information;

3. Apply quantitative and qualitative methods in the decision-making process;

4. Apply assessment and forecasting models of the economic situation;

5. Prepare financial statements using information technologies and understanding the EU accounting framework;

6. Apply knowledge in the planning of disaster management measures and to provide first aid;

7. Analyse environmental, natural, economic and social problems, the state of the environment in Latvia and Europe;

8. Prepare and adjust the company's budget, financial and marketing plans;

9. Work with tax regulatory enactments and to determine taxable objects and the applicable tax rates;

10. Analyse business problems by using financial analysis techniques;

11. Assess the legal aspects of commercial activity for different types of commercial transactions;

12. Apply audit methodology to auditing annual accounts, assess organisational and business risks;

13. Apply scientific research methods, present the results of the study, substantiate opinion;

14. Organise and manage the work of the economic or accounting unit, taking into account internal control and accounting requirements, and business ethics;

15. Use professional literature in a foreign language on economic and accounting topics;

16. Find innovative solutions to day-to-day challenges and work in a team.

In terms of competence and understanding, graduates are able to:

1. Analyse and assess Latvian economic problems and development prospects in the international context;

2. Choose and apply methods for the processing of economic information for the analysis of economic data;

3. Participate in the development of business management processes;

4. Critically assess various practical approaches to cost calculation and budgeting, financial and marketing planning;

5. Solve problems and apply principles of safe behaviour, depending on the nature and type of emergency;

6. Debate on the basic principles of sustainable development, the main challenges and possible solutions;

7. Independently prepare corporate financial statements and statistical reports;

8. Apply tax rates to different types of transactions and prepare tax reports;

9. Analyse and assess the results of economic activity, and predict insolvency;

10. Apply the audit methodology;

11. Choose and apply methods for resolving economic disputes;

12. Comply with the safety requirements for the use of information systems and for the circulation of documents;

13. Carry out scientific studies in the economic and business sectors and present the results obtained;

14. Critically assess the business development model and adhere to business ethics;

15. Obey the requirements of the regulatory enactments on labour and civil protection, fire safety and environmental protection.

16. Communicate matter-of-fact in an international environment using industry terminology.