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Accounting and Auditing – First Cycle Study Program 2022/23

The study program in ACCOUNTING AND AUDITING empowers students to acquire profound knowledge in the field of accounting and auditing, along with specific skills for applying this knowledge in practice. To achieve these objectives, the study program delves into the theoretical aspects of this field, emphasizing their practical application.

As part of the educational objectives set by the study program, the primary focus is on providing a theoretical foundation and practical skills for comprehending the complexities of the global accounting environment. Students will gain insight into the fundamental principles of organizational structure, various approaches to management control, and modern methods and techniques for internally reporting management accounting results. Another crucial educational goal outlined in the program is fostering awareness of the nature, content, and format of external reporting, as well as recognizing management’s responsibility to owners and other users of financial information (including state and regulatory authorities, creditors, business partners, employees, non-governmental and non-profit organizations).

The study program in accounting and auditing plays a pivotal role in aiding students to comprehend the significance of the auditing profession in enhancing the credibility of financial statements for companies, state enterprises, and institutions. It also emphasizes understanding the profession’s contribution to enhancing control and resource utilization. Lastly, the program extends additional knowledge in the realm of finance and enterprise financing, coupled with the implementation and utilization of computer applications for both external and internal reporting purposes.

As specific professional objectives set by the program, they encompass:

  1. Advancing and specializing the education of individuals aspiring to pursue a career in financial reporting aligned with the requirements of International Financial Reporting Standards (IFRS), encompassing financial statement auditing for companies, internal auditing within banking and other financial/non-financial organizations, state auditing, and roles in management, financial, and tax consulting.
  2. The program aims to facilitate access to membership in the accounting and auditing profession within both domestic and international frameworks, achieved through program alignment with international educational standards.

The study program is meticulously structured to cater to the educational needs of graduates commencing or intending to embark on a career in the accounting and auditing profession. Upon completion of the initial cycle of studies, students will acquire knowledge, skills, and competencies enabling them to thrive in diverse career disciplines, including but not limited to auditing, financial accounting and reporting, management accounting, financial statement analysis, financial management, and utilization of accounting information systems and technologies. The comprehensive knowledge imparted by the Accounting and Auditing study program positions students for a successful career, allowing them to contribute effectively in both private and public sectors in roles such as:

    • Top accountants
    • External and internal auditors
    • Tax experts
    • Financial analysts or financial directors
    • Fraud examiners
    • Attainment of a broad spectrum of professional titles.

The curriculum of the subject programs is meticulously crafted to align and structure content in accordance with the modern challenges and societal needs, fostering the development of future-ready accountants and auditors. Graduates of this study program, armed with acquired knowledge and skills, are well-positioned to meet the evolving demands of the accounting and auditing profession. These demands, driven by the prohibition of digitalization and the integration of technologies and artificial intelligence, are reshaping the professional landscape at an unprecedented pace. The program equips graduates with the necessary expertise to adeptly navigate and respond to these contemporary challenges. Upon successful completion of the program, graduates enjoy several advantages, including enhanced employment opportunities within accounting and auditing firms. They also experience increased flexibility and autonomy in selecting their workplace, facilitating rapid career development. Moreover, graduates are poised to secure better-paid positions, as they emerge as experts with extensive knowledge in accounting, finance, auditing, taxes, and related fields.

You can download the 2019/20 study guide at the following LINK

You can download the 2017/18 study guide at the following LINK

CodeCourse NameSemesterWeekly Hours per ActivityECTS
ECN110Fundamentals of EconomicsFirst / Winter607.5
ACC110Principles of AccountingFirst / Winter427.5
MST110Mathematics for EconomistsFirst / Winter427.5
Elective CourseFirst / Winter42/07.5
MST120Statistics for Business and EconomicsSecond / Summer427.5
INT110Commercial LawSecond / Summer427.5
EBU110Fundamentals of E-businessSecond / Summer427.5
Elective CourseSecond / Summer42/07.5
CodeCourse nameSemesterWeekly hours per activityECTS
ACC210Financial AccountingThird / Winter427.5
MGT210Fundamentals of ManagementThird / Winter607.5
MKT210Principles of MarketingThird / Winter427.5
Elective CourseThird / Winter42/07.5
ACC220Management Accounting 1Fourth / Summer427.5
MGT430Business CommunicationFourth / Summer427.5
FIN210Financial Markets and InstitutionsFourth / Summer607.5
Elective CourseFourth / Summer42/07.5
CodeCourse nameSemesterWeekly hours per activityECTS
ACC310Corporate Financial ReportingFifth / Winter427.5
ACC340Accounting Information SystemsFifth / Winter427.5
MGT390Financial ManagementFifth / Winter607.5
Elective CourseFifth / Winter42/07.5
ACC330AuditSixth / Summer427.5
ACC320Management Accounting 2Sixth / Summer427.5
MGT380Risk ManagementSixth / Summer427.5
Elective CourseSixth / Summer42/07.5
CodeCourse nameSemesterWeekly hours per activityECTS
ACC440Governmental Accounting and Accounting for Non-Profit OrganizationsSeventh / Winter427.5
EBU440Business Data AnalyticsSeventh / Winter427.5
FIN230Public FinancesSeventh / Winter607.5
Elective CourseSeventh / Winter42/07.5
ACC420Financial Statements AnalysisEighth / Summer427.5
ACC430Internal AuditEighth / Summer427.5
ACC410International AccountingEighth / Summer427.5
Elective CourseEighth / Summer42/07.5
DIPL5000Graduate thesis*Eighth / Summer3.0**

CodeCourse NameSemesterWeekly Hours per ActivityECTS
INT120Business EnglishWinter (I)427.5
MGT 120Business EthicsWinter (I)607.5
MGT 130Organizational BehaviorSummer (II)427.5
ECN 120Introduction to Environmental economicsSummer (II)607.5
ECN210MacroeconomicsWinter (III)607.5
ECN220MicroeconomicsWinter (III)607.5
EBU210Digital EconomicsWinter (III)427.5
MGT240Human Resource ManagementWinter (III)427.5
MKT220Consumer BehaviorWinter (III)427.5
MST250Statistical Quality ControlWinter (III)427.5
EBU230Information TechnologiesSummer (IV)427.5
EBU220Digital MarketingSummer (IV)427.5
EBU240Digital InnovationsSummer (IV)427.5
MGT230Small Business ManagementSummer (IV)607.5
MGT250Project ManagementSummer (IV)427.5
FIN220Money and BankingSummer (IV)607.5
FIN240Local FinancesSummer (IV)607.5
MKT240Integrated Marketing CommunicationSummer (IV)427.5
MKT230Managing Marketing ChannelsSummer (IV)427.5
MST210Economics StaticticsSummer (IV)427.5
MST220Fundamentals of Business AnalyticsSummer (IV)427.5
MGT260Managerial Decision Making and Problem SolvingSummer (IV)607.5
ACC230Accounting Control SystemsSummer (IV)427.5
ECN310Economics of InvestmentsWinter (V)607.5
ECN330EconometricsWinter (V)427.5
ECN390National AccountsWinter (V)427.5
EBU310Business DatabasesWinter (V)427.5
EBU320Business LogisticsWinter (V)427.5
MGT310Strategic ManagementWinter (V)607.5
MGT320Management Information SystemsWinter (V)607.5
FIN310International FinancesWinter (V)607.5
MKT310Marketing – ManagementWinter (V)427.5
MKT320Innovation and Brand ManagementWinter (V)427.5
MKT330Marketing ResearchWinter (V)427.5
FIN330Behavioral FinancesWinter (V)607.5
INT340International TradeWinter (V)607.5
ECN391Economics of InnovationSummer (VI)607.5
EBU330Web Design and DevelopmentSummer (VI)427.5
EBU340Management of Business ProcessesSummer (VI)427.5
EBU350Business Application ProgrammingSummer (VI)427.5
MGT330Business Planning and EntrepreneurshipSummer (VI)427.5
MGT340Performance ManagementSummer (VI)427.5
FIN340Financial Institutions ManagementSummer (VI)607.5
FIN320Securities and portfolio managementSummer (VI)607.5
MKT340Services MarketingSummer (VI)427.5
MKT350Pricing PolicySummer (VI)427.5
MST230Time Series AnalysisSummer (VI)427.5
ECN440Methods of macroeconomic analysisWinter (VII)607.5
ECN420Public Sector EconomicsWinter (VII)427.5
EBU410ERP SystemsWinter (VII)427.5
EBU430Information Systems Analysis and Design Winter (VII)427.5
MGT450Operational Research and Machine Learning for ManagementWinter (VII)607.5
FIN410Bank ManagementWinter (VII)607.5
FIN430European Financial SystemWinter (VII)607.5
INT410International Transport and LogisticsWinter (VII)607.5
MST320Quantitative Methods in FinanceWinter (VII)427.5
ECN410Government Regulation of BusinessSummer (VIII)427.5
EBU420Customer Relationship ManagementSummer (VIII)427.5
EBU450E-business Data AnalyticsSummer (VIII)427.5
MGT440Change ManagementSummer (VIII)427.5
MGT410Management in InsuranceSummer (VIII)427.5
FIN420Alternative InvestmentsSummer (VIII)427.5
FIN440Applied Finance with ExcelSummer (VIII)607.5
FIN450Selected Topics in FinanceSummer (VIII)427.5
MGT480Crisis ManagementSummer (VIII)427.5
MKT420Creativity and Content MarketingSummer (VIII)427.5
MKT430Social Media AnalyticsSummer (VIII)427.5
MKT440Social Media MarketingSummer (VIII)427.5
MST430Financial and Actuary MathematicsSummer (VIII)427.5

70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.