Kestora University
BACHELORSchool of Business

BSc Accounting & Business Law

Duration

3 Years

Language

English

Credits

180 ECTS

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

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