Accounting and Finance Study Course
Study Subjects Delivered in English (Autumn semester)
The course is designed for undergraduate students who study full time or come on exchange programmes to the Faculty of Business. Exchange students have to choose complete core subjects in Accounting and finance and free electives according to the needs of their study plans.
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 6 | 20% – Mid-semester test; 30% – Self-study; 50% – Examination. |
The aim of the study subject is to provide knowledge and develop skills required to calculate, pay, and declare business taxes as well as evaluate the effect of taxes and tax system on financial results of economic subjects under changing circumstances. The subject helps to understand the significance of the formation of Lithuanian and European Union tax systems, taxation principles and functions, and tax administration institutions. The course teaches calculating taxes on income, profit, domestic goods and services, property, pollution, etc. | Essence and significance of taxes and tax system; Tax types, functions, elements; Taxation principles, tax cap, tax burden; Tutorial. Preparation for self-study work; European Union tax policy. Applied taxes in the European union; Environmental taxes (types, significance); Pollution tax accounting in the European Union; Mid-semester test; Public presentation of the self-study project; Taxes on goods and services: VAT calculation methods; Calculating excise and customs duties; Examination. |
Lect. Irma Juodienė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 6 | 20% – Mid-semester test; 30% – Individual work; 50% – Examination. | The activities of an economic entity consist of various events and transactions that must be accurately recorded in the accounting system to determine their impact on the entity’s financial condition. Properly classifying and summarizing the recorded transactions leads to the preparation of a set of financial statements, which provides information about the entity’s assets, ownership, financial performance, and economic situation. The aim of the course is to provide students with the necessary theoretical knowledge and practical skills to accurately record, classify, and summarize business transactions, as well as to prepare a complete set of financial statements. |
The Concept and Regulation of Accounting; Reflection of a Company’s Economic Position in Financial Reporting; Recording Changes in Financial Condition in Accounting; Mid-semester test; Fundamentals of Financial Accounting; Preparation of Financial Statements; Examination. |
Lect. Jevgenija Furgasė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 5 | 20% – Mid-semester test; 30% – Self-study; 50% – Examination. |
The aim of the course is to provide students with basic knowledge and practical skills applicable modern information and computer technologies to improve finance and accounting. While studying this subject, the electronic documents, automation of accounting processes, the role of financial technology companies in accounting, the processes of smart tax system, artificial intelligence in accounting is discussed. Students will be able to evaluate the accounting systems, to make suggestion to improve accounting processes using digital accounting. | Financial accounting concept and principles; Fixed asset accounting; Current assets accounting; Tutorial. Preparation for self-study work; Mid-semester test; Equity and liabilities accounting; Income and expense accounting; Public presentation of the self-study project; Financial Statements; Examination. |
Lect. Indrė Knyvienė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 5 | 50% – Mid-semester tests; 50% – Exam. |
Even if the individual does not select specific assets such as the stock of gov-ernment bonds, investments are still made through participation in pension plans and employee savings programs or through the purchase of whole-life insurance or a home. Each of these investments has common characteristics, such as the potential return and the risk you must bear. The future is uncertain, and you must determine how much risk you are willing to bear, since a higher return is associated with accepting more risk. A primary aim of this course is to make investing less difficult by explaining the terms, by elucidating the possible alternatives, and by discussing some of the techniques professionals use to value assets and to construct portfolios. Although this course cannot show you a shortcut to financial wealth, it can reduce your chances of making uninformed investment decisions. | Investment Management. Concepts; Time value of Money; Investing in Common Stock; Mid-term quiz; The value of enterprise; The valuation of Fixed-income Securities; Government Securities. Risk; Investing in Gold; Investing in Real Estate. |
PhD Algirdas Justinas Staugaitis |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 5 | 20 % – Intermediate assessment; 30 % – Self-study; 50 % – Examination. |
The aim of the course is to broaden and deepen students’ knowledge and practical skills in management accounting necessary for successful operations in a global business environment. It helps students to understand the principles of management accounting and the methods of determining cost in a financial accounting system. Students learn about the areas of use of cost information and consolidate their knowledge of budgets and budgeting principles. Students are able to work in a team, strengthen communication skills, identify problems, justify solutions and plan ways of implementation through practical activities and self-study assignments. | Management accounting policy; Costs and their classification; Accounting of production; Product costing system; Cost-volume-profit analysis; Pricing solutions; Corporate budget system | Lect. Indrė Knyvienė |
Free Electives:
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | Exam | After completing this course, students will be able to understand and realize the importance of Intercultural Communication in a global world, to understand basic communication process, models, types and principles, to understand the concept of culture and its influence in both verbal and non-verbal communication, to understand and identify the intercultural situations, to understand intercultural relationships, to realize and understand the importance of intercultural communication in business, to understand the barriers to effective intercultural communication, and gain knowledge about other cultures. | Essence of communication process and its models; Verbal and Non-verbal Communication; Basics of business communication and its importance; Cultural Understanding; Cultural Differences In Communication; Intercultural Communication in Business; Intercultural sensitivity & Communication; Communication and Intercultural Competence; Communicating in Intercultural relationships; Prevention of Conflicts in Intercultural Communication. | Wilfred Tchasse |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | 60% – Mid-semester tests; 40% – Case analysis (project) | After completing this course, the student will be able to identify environmental issues, sustainable development, and social responsibility in society; | Waste management; Sustainable Development Goals; Business Social Responsibility; Lithuania’s priority areas for sustainable Development; Sustainability; | Gintarė Žilinskienė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | 50% – Mid-semester tests; 50% – Case analysis (project) | The aim of the study subject is introduce the students with the basic principles and differences of management and leadership. This subject is designed to help students to develop their personal leadership skills.The course provides theoretical basics of leadership: management and leadership of organizations, personal leadership effectiveness, the methods to get high performance in leading people and transformational results. The students would learn to inspire and lead others by understanding themselves, they would know how you relate to other people of the work team and the leadership challenges they might get. | The concept of leadership. Leader’s personality; Skills for the efficient time use; Typical leader’s traits and personal qualities. Leader’s behaviour; Differences of male and female leadership; Leaders’ types using personal powers; Charismatic leadership. Machiavelism; Leader’s image and public speaking skills; Case analysis (project). |
Lect. Danguolė Kraskauskienė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | 50% – Mid-semester tests; 50% – Case analysis | The aim of the study subject is to understand the nature of international trade, its characteristics and structure, policy forms and methods of the present conditions. The course discus changes in relevant legal science, globalization of business and legal environment (integrating articulation at the international, EU and national levels), to find and propose concrete solutions to complex international business situations, taking into account the latest theories of legal science and the requirements of professional legal ethics. | Nature of international trade, its characteristics, definition of international trade law. Definition of European union law. Single market of EU. Free movement of goods. The convention of transport of goods. Convention on the International Sale of Goods (CISG). | Lect. Vykintas Stumbrys |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | 50% – Mid-semester tests; 50% – Exam | The aim of the course is to develop students’ ability to communicate in written and oral English by representing the company, preparing press releases, participating in press conferences and ensuring the internal communication of the company. Students will also improve their ability to understand the use of communicative English and the discourse of reading and listening to public relations. The course will help develop the ability to suggestively, reasonably discuss, present a verbal message, write a clear, logical, appropriate style of information text, use the terminology of public relations in English and specific vocabulary. | Interviewing; Video Reportage; Writting a blog; Texts in Media; Writting a Press Release | Simona Jankauskaitė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 6 | 50% – Mid-semester tests; 50% – Seminars/ Project | The course is designed to develop the insights and skills necessary to complete projects effectively, on time, and within budget. It also introduces students to organizational project management process, with special emphasis on its life cycle, and the tools used in managing and delivering projects. Upon successful completion of the course, students should have a solid understanding of contemporary project management and its benefits for their professional and personal life. | The history of project management; The concept of project; The roles in the project management; Project management life cycle; Managing the risks; Project quality management; Project communications management; Successful project management. | Lect. Dainora Pavalkytė |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | Active participation in discussions in class. Successfully completed independent, pair and group assignments. + Exams (middle and final). To pass, the student must have a good command of the course contents and the student must receive fairly good grades from course assignments. Grading scale: 1-10 |
After the completion of the course, the student/learner is able to: – understand different concepts of diversity and inclusion in the workplace and their impact on organizations – understand cultural differences in management and leadership – recognize the benefits of managing diversity in organizations – lead diverse individuals and teams – understand global impacts of their own actions and the importance of a global mindset in today’s world. |
1. Introduction to the course contents and practicalities 2. What is a global mindset? Understanding global citizenship and demografical changes 3. Unconscious bias thinking, young people as global nomads and civil engagement as a form of action 4. Responsible consumer and tourist behavior 5. Understanding diversity, equity, inclusion and belonging and why they matter in today’s work life? 6. Focus on diversity challenges especially for women, racial and ethnic minorities and LGBTQ+ community 7. Branding a company through DEI and good practices of CSR actions |
Wilfred Ledoux Tchasse Simo |
| ECTS credits |
Assessment system
|
Annotation | Course content | Responsible lecturers |
| 3 | 50% – Mid-semester tests; 50% – Case analysis (project) | The Course provides an Overview of the main fields of Organizational Psychology. It focuses on topics such as Importance of Organizational Psychology, the use of Personnel and Management Psychology, the Employees Soft Skills, Communication and Cooperation, and most important – Work-related attitudes (e.g. Commitment, Job Satisfaction, an Issue of Organizational Culture and Climate). The Course treats these topics either from the perspective of the Individual, from the perspective of the Group and by looking at Processes and Systems in the Organization such as Culture and Human Resources Management. The Practical work serves for broadening the Students’ Knowledge and for showing its Application. After completing this Course, Students should be able to identify the Value of Organizational Psychology and actively use all the developed Soft Skills. |
Review of Organizational Psychology and the main Theories. Researchers’ and Practical Works; Modern Organizations and Employees; Personnel Psychology in the 21st Century Workplace; Positive Health Psychology as an Organizational Asset; Management Psychology and Leadership; Organizational Psychologist’s Role in Effective Teams Work; Importance of Organizational Psychology in Today’s Context. |
Lect. Jūratė Martinonytė |
For more information, please, contact:
Kristina Kavaliauskaitė, International Coordinator
Faculty of Business, KK
Pramonės pr. 20, LT 50468, Kaunas, Lithuania
E-mail: kristina.kavaliauskaite@go.kauko.lt ; Phone: +370 37 75 11 46
