BACHELORSchool of Business
BSc Accounting & Business Law
Duration
3 Years
Language
English
Credits
180 ECTS
Study at Kestora University
Core Accounting Courses
- Principles of Accounting I & II: Introduction to double-entry bookkeeping, ledger maintenance, and financial statement preparation.
- Financial Accounting (I, II, III, & Advanced): Advanced partnership accounts, company accounts, mergers, acquisitions, and IFRS/IAS compliance.
- Cost Accounting (I & II): Cost classification, cost accumulation systems (job, process), inventory valuation, and budgetary control.
- Management Accounting (I & II): Using financial data for internal decision-making, variance analysis, and performance measurement.
- Auditing and Investigation (I & II): Principles of auditing, audit evidence, reporting, and forensic accounting.
- Taxation (I, II, & Advanced): Personal and corporate income tax, VAT, tax administration, and petroleum profits tax.
- Public Sector/Governmental Accounting: Accounting for government agencies, IPSAS, and non-profit organizations.
- Accounting Information Systems (AIS): Computerized accounting applications, data processing, and internal control systems.
- Accounting Theory: Conceptual framework, valuation models, and current issues in reporting.
Business Law & Regulatory Courses
- Principles of Law / Business Law: Legal structures of business and general legal principles.
- Commercial Law: Law of contract, agency, sale of goods, and bailment.
- Company Law / Corporate Law: Formation, management, and dissolution of companies.
- Bankruptcy and Executorship Law: Legal procedures for insolvency and estate management.
- Banking Laws and Regulations: Legal framework for financial institutions.
- Corporate Governance & Ethics: Ethical standards and compliance for directors and accountants.
- International Business Law: Legal aspects of cross-border trade.
Supporting & Quantitative Courses
- Business Mathematics/Statistics: Quantitative tools for business decisions, probability, and sampling.
- Financial Management/Corporate Finance: Working capital management, capital budgeting, and investment analysis.
- Economics (Micro & Macro): Fundamental economic principles for business.
- Business Communication: Effective communication in professional environments.
- Entrepreneurship/Business Development: Starting and managing small businesses.
Specialized/Elective Courses
- Sustainability Accounting: Accounting for environmental and social impact.
- Oil and Gas Accounting: Specialized accounting for the energy sector.
- Forensic Accounting & Fraud Management: Techniques for detecting financial fraud.
- Strategic Management/Case Analysis: High-level strategic planning and business evaluation.
- Research Methodology: Techniques for researching accounting and business issues.
Program Faculty
Prof. Elsa Morozov
Professor
Prof. Liam Karjalainen
Associate Professor
Prof. Camila Schubert
Associate Professor
