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Information on degree branches

CodeDegree Branch TitleLanguage of InstructionStandard Length of Study
6202R049Accounting and Taxes3.0 years
Qualification AwardedBachelor degree, Bc.
Level of QualificationFirst Cycle
Access to Further StudiesThe graduates may continue in a Second cycle
Graduation Requirements180 ECTS Credits, Final state examination, Bachelor thesis
Mode of StudyFull-time
Branch Director or EquivalentPersonal IDName
KRA601doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
Course Structure Diagram with ECTS Credits1. year / Winter semester1. year / Summer semester
30 ECTS Credits30 ECTS Credits
2. year / Winter semester2. year / Summer semester
30 ECTS Credits30 ECTS Credits
3. year / Winter semester3. year / Summer semester
30 ECTS Credits30 ECTS Credits
Specific Admission Requirements
Specific admission requirements are determined by the Dean of the faculty. For more information please click here.
Specific Arrangements for the Recognition of Prior Learning
Informal learning - max. 60% of credits gained in prior lifelong learning can be recognized, as determined by the Dean of the Faculty.
Qualification Requirements and Regulations
Qualification Requirements:
Finished secondary education with secondary school-leaving exam.
Regulations:
The Czech educational system is regulated by the Higher Education Act (Act 111/1998). Studies at VSB-TUO are regulated by the Statute of VSB – Technical University of Ostrava.
Profile of the Branch
Bachelor's field of study in Accounting and taxation is especially focused on acquiring and deepening knowledge in the area of value proceedings of subjects of economic activity (especially companies). It is drawn so that it puts emphasis on both general economic education in subjects such as economics, business economics, informatics, statistics, in particular, is targeted on the theoretical, methodological and practical knowledge and skills focused on the accounting and taxation area. The study is focused primarily on acquiring of knowledge and skills from the Czech accounting of business and non-business subjects, from the international accounting with emphasis on the belonging within the EU, managerial accounting, but also from the area of the direct and indirect taxation, financial analysis, banking and related legislation.
Key Learning Outcomes
Key Lerning Outcomes are Expressed in following Structure: Knowledge, Skills, General competencies
Knowledge:
Graduates of the Accounting and taxes will get beyond a general base of the bachelor study skills within the specialized courses focused on the: - accounting of entrepreneurial subjects, - accounting of non-profit organizations, - accounting of corporate enterprises, - management accounting, - introduction to the International Accounting, - tax accounting, - direct and indirect taxes and tax administration, - PC usage for accounting needs, - knowledge and ability to apply the related legislation necessary for bookkeeping. An extensive part of the training is devoted to tax problems as well as law education. The content of subjects is aimed to understanding possibilities, conditions and restrictions on the use of theories, concepts and methods of the field in practices. Graduates will gain general knowledge and understanding within the subject and extent of the field.
Skills:
Graduates of the Accounting and taxation can: - with the utilization of the expertise on the basis of a framework defined task to solve practical problems in the field, - find out, organize and interpret the information relevant for solving the practical problems defined, - use some basic research procedures of the field in the range needed for solving practical problems in the field. Graduates will acquire skills necessary especially for the qualified economic performance of professions in the area of data processing for medium and extensive economic management systems, whose module is not only accounting but also the area of taxation and tax consulting, financial analysis, financial statements etc.
General competencies:
Graduates of the Accounting and taxation are able to: - independently and responsibly make decisions in some contexts on the basis of the framework assignment, - in accordance with the framework assignment and allocated sources coordinate the activity of the team and take responsibility for its results, - into the problems solving include a consideration of its ethic extension, - comprehensibly and convincingly convey both professionals and laymen about the nature of special problems and their own opinion on their solution, - comprehensibly summarize opinions of other team members, - use their expertise, hard skills and general eligibility at least in one foreign language, - independently acquire additional hard knowledge, skills and eligibility especially on the basis of practical experiences and its evaluation, but also by independent studies of theoretical findings of the field.
Occupational Profiles of Graduates with Examples
Graduates will find their use in the area of leading and proceedings accounting, internal audit, taxation, finance, cooperation in the creation of enterprise management systems in manufacturing and business organizations, financial institutions such as banks, insurance companies, investment companies, the counseling and consulting companies, services, non-profit organizations and public administration organizations.
Examination Regulations, Assessment and Grading
Examination regulations, assesment and grading are described in the Study and Examination Rules.
Curriculum:
Remark:
Course block: Compulsory - all courses are compulsory.
Course block: Choice-compulsory - student has to choose at least one course from the list of courses.
Course block: Optional - student can choose any course from the list of courses.
 
IMPORTANT: Student has to select so many courses to reach 30 ECTS credits per semester. Rules in detail and convenient selection of courses can be consulted with the programmme director.
Bellow stated courses are assigned for the degree studies only. Students coming to VSB-TUO for an exchange stay must select courses from the List of courses for exchange students.
 
1. Semester1. yearWinter semester30 ECTS Credits
2. Semester1. yearSummer semester30 ECTS Credits
3. Semester2. yearWinter semester30 ECTS Credits
4. Semester2. yearSummer semester30 ECTS Credits
5. Semester3. yearWinter semester30 ECTS Credits
6. Semester3. yearSummer semester30 ECTS Credits