Accounting and Finance Study Course

Study Subjects Delivered in English (Spring 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
5 20 % – Intermediate assessment;
40 % – Self-study;
40 % – Examination.
The course investigates economic, financial and social processes, the impact of external and internal environmental factors on the economy of business organization – enterprise. Students acquire knowledge on how to analyse production, services, labour processes, efficiency and social initiatives of the company. They will be able to interpret and professionally handle different economic and financial information, perform calculations, complete economic data tables and show information graphically. The students also will be able to apply economic knowledge corresponding to company‘s and society‘s aims, to understand the importance of business activities in  the  national economy  and rapidly changing business world. The matter of Corporate activity analysis;
Business as an open system;
The impact of Enterprise activity on the Economy system;
Sustainable development of organizations;
Theoretical background of corporate activity analysis: objectives and basic methods;
Company’s budget planning;
Resource analysis: efficiency of material resources and labour productivity;
Company‘s inner reserves
SWOT analysis;
External factor;
PESTEL analysis.
Lect. Irena Klimavičienė
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

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
6 50% – Mid-semester tests; 50% –
Project
The aim of the study subject is clear out the concept of marketing and marketing planning. After the completion of the subject students will be familiar with the principles of consumer behaviour, would know the marketing planning process, the key concepts of customer-oriented marketing. They would know how to make a segmentation and to find out the target audience of the market also they would be able to adapt marketing mix decisions in marketing planning. The concept of marketing, its aims, tasks and philosophy. The activities and functions of companies’ marketing;
Marketing mix and its surrounding. Segmentation and target market selection;
The marketing planning;
The pricing policy. The methods and strategies of its detection.
The selection of delivery channel. The global (international) marketing;
Promotion: communicational process, advertising, personal selling, sales promotion, public relations;
The nature of marketing strategy. The development of the strategy of an enterprise marketing and the management of its implementation;
The regulatory control of marketing;
Project.
Wilfred Tchasse

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