University of Tirana Contacts Panel

Professional Master in Accounting and Auditing

Name of academic qualification Professional Master in Accounting and Auditing
Cycle of study programme Second Cycle Studies
Name and status of awarding institution Faculty of Economics, University of Tirana Public Institution
Language(s) of teaching/examination Albanian
Duration of study programme (years) 1.5 years
Delivery of study Part time

Entry requirement(s) in this study programme

Students who have completed a bachelor program in either Finance-Accounting or Business-Administration branch in the Faculty of Economy, University of Tirana, are admitted in the Master program without any additional requirement of fulfilling basic educational knowledge. Students who have completed a bachelor program in either Finance-Accounting or Business-Administration branch in other Faculties of the Economy (public / private - national / foreign) may be accepted after formal recognition of their diplomas under relevant regulations of the Faculty of Economy, University of Tirana. Students who have completed a bachelor program in either Economics or Economic Informatics at the Faculty of Economy, University of Tirana, are admitted to the Masters program after completing their basic educational knowledge.

Objectives and overview of the study programme

The purpose of the Professional Master Programme is to provide the students with the necessary experience for a successful carrier in the area of accounting, auditingand fiscal administration services and also for further studies in this area. The Master of Science in Accounting and Auditing Programme provides a wide system of knowledge in accounting, auditing and other related areas with the main objective to generate skilled accounting professionals. In order to fulfill this objective the programme foresees deep studies in fundamental areas such as Advanced Cost and Management Accounting, Advanced Accounting, Analyses of the Financial Statements, Auditing and Consulting services as well as in other specific areas such as Organisation of the accounting information systems, Fiscal Administration and Legislation, Public Accounting , Business Legislation etc. In addittion to these subjects the students take necessary knowledgefor their profession in other supporting areas such as Finance, Corporate Governance, Computerization, Accounting for Banks and Insurance companies etc.

Assessmet scheme

The student's assessment scheme runs from mark 1 to 10 which have the following meaning: 1-4 fail, 5-6 sufficient, 7 satisfactory, 8 good, 9 very good, 10 excellent.

Exams are evaluated on a point basis system, the result of which is converted into marks based on the following schema:

Grade Points
4 up to 50 points
5 51-57
6 58-65
7 66-73
8 74-81
9 82-89
10 90-100

Employment opportunities and professional qualification

This programed is aimed to build up an accounting professionist who will be able to be employed as an accounting manager of all sorts of economic entities, internal auditor, analist of financial statements, specialist of accounting systems, fiscal consultant etc. Based on the gained knowledge, the students is skilled for the development of a successful carrier as an indipendent professional also, specially as an authorized accountant, authorized accounting expert or accounting consultant.

Programme details

No. Subject ECTS Total hours Semester
1 Advanced Management Accounting 6 60 I
2 Advanced Financial Management 6 60 I
3 Business Legislation 5 52 I
4 Organisation of Accounting Control Systems 6 60 I
5 Advanced Financial Accounting 7 75 I
6 Albanian Tax and Custom legislation and administration 6 60 II
7 Financial Statements Analyses 7 75 II
8 Public and NGO-s Accounting 6 60 II
9 Auditing of Fianncial Statements and Assurance &Consulting Services 6 60 II
Elective subjects
10 Insurance and Banking Accounting 5 60 II
Professional ethics
Elective subjects
11 Corporate Governance 5 60 III
Accounting Digitalization and Applied Software
Internal Audit
11 Internship 15 300 III
12 Master Thesis 10 50 III
Total 90 1032