Semester I - Accounting and Auditing 

 Course title

 Financial Management

I

2+2

6

 Financial Reporting Standards (application of  IAS/IFRSI)

I

3+2

7

 Internal Audit and Control

I

2+2

6

 Accounting of Financial Institutions

I

2+2

6

Electives : 

• Quantitative Methods for Accounting and Auditing
• Code of Professional Ethics for Accountants and Auditors

I

2+2

5

 Total of ECTS credits

30

Semester II - Accounting and Auditing 

 Course title

 International Auditing Standards and Final Audit Report

II

2+2

7

 Public Sector Audit  

II

2+2

5

 Strategic Managerial Accounting

II

3+2

6

 Electives : 

• Commercial and Tax Law of the EU and Montenegro
• Financial Reporting for Management 

II

2+2

4

 Specialist Thesis  

8

 Total of ECTS credits

30