"Accounting and Taxation" Master Course Program

1st Semester

1.1 Financial Accounting Framework
1.2 Economics Framework
1.3 Computer Skills
1.4 Legal Framework
1.5 History of Accountancy Development

2st Semester

2.1 Financial Accounting
2.2 Chart of Accounts
2.3 Security Markets
2.4 Quantitative Methods in Economics and Accounting
2.5 Cost Accounting
2.6 Course Paper

3st Semester

3.1 Tax System of RA
3.2 Financial Management
3.3 International Financial Reporting Standards – IFRS
3.4 Computer Based Financial Analysis
3.5 Business English

4st Semester

4.1 Audit
4.2 Accounting in Different Sectors of Economy (selective – 4.2.1 or 4.2.2)
4.2.1 Bank Accounting (including course paper) or
4.2.2 Insurance Companies Accounting (including course paper)
4.3 Accounting Software (selective – 4.3.1 or 4.3.2)
4.3.1 ‘AS-Accountant’
4.3.2 ‘1C Enterprise’
4.4 Work Practice
4.5 . Research Paper