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BSc in Finance and Accounting (En)

Curriculum

Programme Finance and accounting first-cycle (bachelor) programme
Introduction From the academic year 2017-2018
Personal scope: Students starting their studies from 1 September 2017
Approved on 5 May 2017
Resolution Resolution No. (V. 5.) 69, Academic Year 2016/2017
Resolution No. (VI. 29.) 112, Academic Year 2017/2018
Programme owner Dr. Barbara Kardos
Dean Dr. Sára Csillag

Overview

1 Licensing and accreditation of the programme
2 Objective of the training
3 Professional competences to be acquired
4 Basic information about the programme
5 Training structure
6 Specialisation of the programme
7 Mobility window
8 Internship
9 Degree thesis requirements
10 Conditions for completing the training
11 Final examination requirements
12 Conditions for issuing the diploma
13 Qualification of Diploma
14 Special requirements of the training
15 Model curriculum (Plan of study)
  Version control

Content and requirements of the programme

1. Licensing and accreditation of the programme

The educational and outcome requirements for the Finance and accounting first-cycle (bachelor) programme are defined in Decree No. 18/2016 (VIII. 5.) of the Minister of Human Resources.
Number of the resolution of the Hungarian Accreditation Committee on the effective accreditation: 2016/1/VII/5/2.

2. Objective of the programme

The objective of the programme is to educate financial and accounting professionals with up-to-date economical knowledge suited to the international requirements, and theoretical, factual and methodological knowledge for financial and accounting applications, who have are able to realistically produce and use data, improve the knowledge base being an organisational asset, understand, operate and improve financial and accounting systems, make strategic decisions, apply modern planning, management, accounting and controlling procedures and methods, shape the institutional conditions, understand and operate international, national and regional enterprise information systems, survey the situation and make proposals with the aim of achieving their development goals, and coordinate interest reconciliation processes. Prepared to continue their studies in a Master programme.

3. Professional competences to be acquired

Economist at the finance and accounting first-cycle (bachelor) training

a) skills

  • Knowledge of the basic, comprehensive concepts, theories, facts, as well as the national and international contexts of economics in terms of the relevant economic actors, functions and processes.
  • Understanding of the basic theories and characteristics of the organisation of micro- and macro-economy, knowledge of the basic methods of data collection, mathematics and statistical analysis. Knowledge of the rules and ethical standards of collaboration in a project, team or work organisation and project management.
  • Knowledge of the basic concepts of finance and accounting, the financial products and markets, the accounting information system, the parts of reports, as well as the accounting processes supporting these.
  • Familiarity with financial and accounting relationships, insights or the key theoretical approaches, command of the foundations of a financial and accounting mindset.
  • Understanding of the goals and basic laws of corporate management.
  • Familiarity with the financing, accounting and taxation subsystem of corporate management, the principles of corporate financing, and the forms of direct and indirect financing.
  • Command of the theoretical foundations and practice of the planning, management and control of finance and accounting processes, and the techniques of valuation.
  • Familiarity with the domestic and international tax and accounting rules, and the representation of a business’s operation (foundation, operation, transformation, termination) in accounting and financial terms.
  • Familiarity with the structure of the system of financial institutions, the specific features of individual financial institution types, the crediting process, and the key elements of the securities market.
  • Familiarity with the tasks and structure of the general government, the basic laws of budget management, the principles and possible techniques of budgetary financing, and the Hungarian system of control and supervision.

b) abilities

  • Planning and organising economic activities, and managing and controlling minor businesses and business organisations. Revealing, organising and analysing facts and basic relationships by applying the theories and methods learnt, formulating independent conclusions and critics, developing proposals preparing decisions, making decisions in the standard, as well as in partly unknown Hungarian and international environments.
  • Monitoring and interpreting the processes in the world economy and international business, the changes in economic policy, and the policies and legislation relevant and related to his/her special field, as well as the effects of the same, and takes these into account when developing analyses, proposals and decisions.
  • Preparing financial, investment and financing decisions, compiling and evaluating credit requests, financial plans, tenders.
  • Using financial and accounting administration systems.
  • Preparing and analysing accounting statements, financial statements.
  • Determining tax, duty, customs, excise and social security payment obligations, and compiling the reports related to these.
  • Creating accounting policies and regulations.
  • Calculating economic indicators and drawing conclusions from them.
  • Communicating in a foreign language.
  • Independently processing special literature.

c) attitude

  • Problem-sensitivity and proactive approach in the interest of high quality output, constructive, cooperative and initiative behaviour when working in a project or team.
  • Openness to new information, new professional insights and methodologies, and readiness to undertake new, independent tasks and responsibilities that may require collaboration. Striving to develop his/her knowledge and working relationships, and to cooperate with colleagues to that end.
  • Openness to phenomena and issues related to finances and accounting, commitment to their resolution.
  • Constant endeavour to educate himself/herself and update his/her knowledge and information.
  • Interest towards innovation.

d) autonomy and responsibility

  • Performs and organizes the responsibilities specified in the job description independently and under general professional supervision. Independently organises the analysis of economic processes, and the collection, organisation and evaluation of data. Takes responsibility for his/her analyses, conclusions and decisions.
  • Leads, organizes and manages an organisational unit or team within a business organisation, or a business or small business organisation independently taking responsibility for the organisation and his/her associates.
  • Works independently (selection of methodology, technique; organisation, planning and control of work; collection, organisation, analysis and evaluation of data; general and professional development).
  • Takes responsibility for compliance with professional, legal and ethical standards and rules applicable to, and for the consequences of his/her work and conduct, as well as his/her proposals and decisions.
  • Strives to work with the quality in mind.

4. Basic information about the programme

Duration of training: 7 semesters
Minimum number of credits to be acquired: 210 credits
Graduation level: Bachelor (abbreviated as “BSc”) degree
Qualification: közgazdász, pénzügy és számvitel alapképzési szakon
Qualification in English: Economist in Finance and Accounting

5. Training structure

The structure of the training expressed in credits, based on the programme and output requirements:

Special fields of expertise, knowledge C CE CF E Total
Economics, methodology and business skills 66 3     69
Professional language     9   9
Social science basics 9 3     12
General professional skills 48     12 60
Specialisations   30     30
Other (internship, degree thesis) 30       30
Total 156 33 9 12 210

Abbreviations and definition of subject types:

  • C – Compulsory subjects.
  • CE - Compulsory elective subjects: Subjects to choose from specific subject group. The subjects of specialisations are to be selected upon application for specialisation.
  • CF - Compulsory elective foreign language proficiency subjects. students who do not have the language exam being a criterion for the degree may choose from the language courses offered. Students holding the appropriate language examination certificate can take up foreign language subjects or additional business foreign language courses on account of their credit limit.
  • E - elective subjects. In addition to the subjects included in the model curriculum, students can take up other subjects out of those announced by the institution.

6. Specialisation of the programme

During the first-cycle training, students can choose from the following specializations, which do not provide stand-alone qualification:

  • Accounting
  • Business information analyst
  • Financial services
  • Taxation
  • General government (public finances)
  • Business finances

Specializations can be chosen after completing the 4th semester according to the model curriculum.
Specialisations may be chosen by students who have earned at least 60 credits in the subjects of the first four semesters according to the model curriculum, which may include completion of the following subject(s):

Specialisation Subject code Subject name
Accounting SZAI0BA06 Introduction to Accounting
PEEK0BB06 Finance
Business information analyst SZAI0BA06 Introduction to Accounting
STAI0BA06 Basics of Statistics and Probability Studies
Financial services SZAI0BA06 Introduction to Accounting
PEEK0BB06 Finance
Taxation PEEK0BB06 Finance
ADAN0BA06 Taxation Studies
General government (public finances) PEEK0BB06 Finance
KOOK0BB03 Basics of Public Finances
Business finances PEEK0BB06 Finance
VAEK0BA06 Corporate Finance

When choosing specializations, students must specify their order of preference with at least two specializations selected. Admission to a specialization is based on the students' cumulative credit index: the student ranked best in the list of students thus obtained is admitted to the specialization that he/she specified in the first place. The procedure is followed in a similar manner for students ranked lower, as long as the headcount set for a specialization is reached. Students still in the queue are then admitted to the specialization specified by them in the second place. The procedure is continued following the same principle until admission of the last student.
The launch of a specialization is subject to a minimum headcount. If the minimum headcount is not reached, students applying for the given will be admitted to the specialization they have ranked next in their preference order.

7. Mobility window

During the training, the semester recommended for international student mobility is semester 4.
Students participating in international student mobility programs should earn the recommended credits as follows.

Subject code Subject name/Subject group Credits Equivalence
SZNT0BA06 Organisational and Human Resources Management 6 the equivalence recorded in the learning system, or any subject with at least 5 ECTS credit value providing comprehensive management training
UZLV2BA03 Foreign Language for Business A/2 3 any language skills development subject (with at least 2 ECTS credits)
FEAT0BA03 Responsible and Sustainable Company 3 the equivalence recorded in the learning system, or any subject with at least 2 ECTS credit value providing comprehensive management training
PEOK0BA06 Money and Capital Markets 6 the equivalence recorded in the learning system, or any subject with at least 5 ECTS credit value providing comprehensive finances training
KONG0BA06 Controlling 6 the equivalence recorded in the learning system, or any subject with at least 5 ECTS credit value providing comprehensive controlling training
  Elective subjects 6 any subject with at least 5 ECTS credits

For specialisation subjects, credits are taken into account according to the equivalences set in the learning system.
The internship set out in the requirements of the training may take place abroad, observing the procedure applicable to internships.

8. Internship

The internship is a continuous practical training with a duration of 12 weeks (400 hours for full-time and 200 hours for part-time training).
The internship is worth 20 credits, its completion is a precondition for receiving the pre-degree certificate.

8.1 Subject requirements

The internship may be started with at least 171 credits earned according to the model curriculum of the training. The credits required may not include credits of the Degree Thesis (SZAT0BA07) subject.

8.2 Place of completing the internship

Students are free to choose the place of their internship. The internship can be completed at any company or institution that performs activities associated with the nature of the training and where there are jobs already held that require higher education qualifications. The job to be held by the student is expected to familiarise the student with the financial, accounting or taxation aspects of the organization's business providing him/her the opportunity to apply and practice the skills acquired through the university programme.

8.3 Requirements applicable to the completion of the internship

The aim of internship is to enable students to become conversant with the professional work at the host institution (organisation, company, public institution, non-governmental organisation) conducting activities that match their studies or special field, actively participate in the daily work, independently solve tasks assigned to them by their work supervisor and gain experience for their future employment on the labour market.
At the end of the internship, the internship is evaluated by the supervisor/consultant.
Applications for and the conduct and evaluation of the internship are regulated by separate procedures.

9. Degree thesis requirements

The degree thesis is a task by the completion whereof the student demonstrates his/her ability to:

  • review special literature independently in a given special field,
  • document, analyse and evaluate the results introduced in the special literature,
  • with his/her studies and the information obtained from the special literature
    • conduct an independent research and/or
    • independently perform tasks requiring creativity,
  • create and defend an evaluation study based on the review of the special literature and his/her own research experience, and exploiting his/her studies completed.

The degree thesis requirements and the conditions governing completion are set out in a separate procedure.

10. Conditions for completing the programme

Conditions for the issue of the final certificate:

  • earning at least 183 credits from compulsory, compulsory elective and elective subjects according to the curriculum requirements;
  • fulfilment of the required criteria (obtaining sign-off for subjects Physical Education 1 and 2);
  • completion of the internship (20 credits);
  • completion of the degree thesis consultations (7 credits).

Requirements of taking the final examination:

  • obtaining the final certificate;
  • a degree thesis granted at least satisfactory mark by two assessors working independently.

11. Final examination requirements

The final examination reviews and evaluates the knowledge, skills and abilities necessary to receive the diploma, in the course whereof the student must prove that he/she can apply the material learnt.
The final examination consists of two parts.

  • Defence of the degree thesis, which includes the presentation of the results and a professional debate based on them. On the basis of the marks proposed by the assessors and the defence, the committee awards a mark for the student's thesis.
  • Complex oral examination, which gives a comprehensive assessment concerning the student's knowledge and ability to use it. The examination topics and any information required to prepare for the examination are communicated by the training owner at the beginning of the semester.

If the degree thesis or the complex oral examination is qualified unsatisfactory, the final examination shall be considered unsuccessful and it must be repeated, as set out in the institutional regulations.
Formula for calculating the final examination result:
ZE = (ZV+SzD)/2
where

  • ZE is the overall result of the final examination
  • ZV is the result of the complex oral examination taken at the final examination
  • SzD is the mark given for the degree thesis

12. Conditions for issuing the diploma

To get the bachelor’s degree either an intermediate (B2) complex type professional (related to the field of training) language examination recognised by the state or advanced (C1) complex type general language examination recognised by the state must be passed in at least one foreign language, or an equivalent school-leaving certificate or diploma is required.

13. Qualification of diploma

Formula for calculating the qualification of the diploma
OM = (TÁ+ZE)/2
where

  • OM is the qualification of the diploma
  • TÁ is the average mark of compulsory and compulsory elective subjects (weighted with their credit values)
  • ZE is the result of the final examination

The qualification of the diploma is:

Excellent (5) if             OM  =  5.00
Excellent (5) if 4.51 ≤ OM  <  5.00
Good (4) if 3.51 ≤ OM  ≤  4.50
Average (3) if 2.51 ≤ OM  ≤  3.50
Pass (2) if 2.00 ≤ OM  ≤  2.50

14. Special requirements of the programme

14.1 Training in a language other than Hungarian

Pursuant to Section 51 (2) of the Act CCIV of 2011, the issue of the diploma for a training in a foreign language is not subject to the language examinations set out in Clause 12.
Pursuant to Section 14 (6) of Government Decree No. 137/2008 (V. 16), a diploma certifying studies conducted and completed in a foreign language is equivalent, in terms of the language of the training, to an advanced complex type language examination recognised by the state in one language. Pursuant to the referenced Act, the diploma is equivalent to a language examination, and BGE may not issue a separate certificate in this respect.
BGE recognizes the studies of a student as training in a foreign language if he/she has earned at least 189 credits, of which at least 168 credits are completed in the language of the training.

14.2 Trainings in correspondence course

For trainings in correspondence courses, the curriculum applies subject to the following differences:

  • The completion of the subjects Physical Education 1 (TEES1BA00) and Physical Education 2 (TEES2BA00) is excluded from the requirements.
  • Work experience gained during employment can be recognised as completion of the Internship (SZGY0BA20) (in line with the procedure for internships).

14.3 Training under a double degree arrangement

In addition to the diploma awarded by BBS, the student participating in the programme can also obtain a diploma awarded by the following partner institutions under the BBS double diploma agreement.

Partner institution Name of qualification Credits to obtain at BBS Credits to obtain at the partner institution
AVANS University of Applied sciences International Financial Management – Finance and Control 120 120

The requirements and conditions applicable to the programmes are laid down in the annexes to the relevant agreements.

14.4 Dual training

In dual training, companies (dual training partners) train the student in line with their own needs and based on an actual curriculum developed jointly with the higher education institution. Such companies support, extend with practical skills and expand students’ training at the institution according to their profile.
BGE’s dual training partner concludes an employment contract with the student enrolled in dual training. Students work at the partner organisation in parallel with their studies. The ratio of study time and working time is laid down in the employment contract.

15. Model curricula (Plans of study)

Course schedule Language ID Annex
full-time Hungarian BNPSHP Annex 1
full-time English BNPSEP Annex 2
correspondence Hungarian BLPSHP Annex 3
distance learning Hungarian BTPSHP Annex 4

Version control

Reference No. Resolution No. Implementation Validity Clause Change description
1 2017/18. (VI. 29.) 111. immediate From academic year 2018/2019 15 Changes in the model curriculum, as shown in the table below

 

Subject code Subject name Change Effective date
VAEK0BA06 Corporate Finance 1 + 3 instead of 2 + 2 contact classes, Gy (practical course mark) instead of K (endterm exam) immediate
ADAN0BA06 Taxation Studies 2+2 instead of 1+3 contact classes immediate
KOAI0BA06 The Basics of Auditing 2+2 instead of 1+3 contact classes immediate
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