Qualification Awarded | Bachelor degree, Bc. |
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Level of Qualification | First Cycle |
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Access to Further Studies | The graduates may continue in a Second cycle |
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Graduation Requirements | 180 ECTS Credits, Final state examination, Bachelor thesis |
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Mode of Study | Full-time |
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Branch Director or Equivalent | Personal ID | Name |
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| KRA601 | doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M. |
Course Structure Diagram with ECTS Credits | 1. year / Winter semester | 1. year / Summer semester |
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| 30 ECTS Credits | 30 ECTS Credits |
| 2. year / Winter semester | 2. year / Summer semester |
| 30 ECTS Credits | 30 ECTS Credits |
| 3. year / Winter semester | 3. year / Summer semester |
| 30 ECTS Credits | 30 ECTS Credits |
Specific Admission Requirements |
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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 |
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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 |
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Qualification Requirements: |
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Finished secondary education with secondary school-leaving exam. |
Regulations: |
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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 |
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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 |
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Key Lerning Outcomes are Expressed in following Structure: Knowledge, Skills, General competencies |
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Knowledge: |
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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.
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Skills: |
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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.
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General competencies: |
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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.
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Occupational Profiles of Graduates with Examples |
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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.
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Examination Regulations, Assessment and Grading |
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Examination regulations, assesment and grading are described in the Study and Examination Rules. |
Curriculum: |
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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. |
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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. |
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1. Semester | 1. year | Winter semester | 30 ECTS Credits |
Course Block: Compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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152-0300/01 | Business Administration A | 5 ECTS credits |
156-0300/07 | Descriptive Economics of the Czech Republic | 4 ECTS credits |
155-0300/02 | Informatics A | 4 ECTS credits |
119-0300/03 | Law | 3 ECTS credits |
151-0300/04 | Mathematics A | 5 ECTS credits |
114-0300/03 | Microeconomics A | 6 ECTS credits |
713-0012/02 | Physical Education A | 0 ECTS credits |
Course Block: Choice-compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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713-0117/01 | Basic Winter Sports Course 1. year | 0 ECTS credits |
712-2101/01 | English Language 1b/I for EkF (pre-intermediate) | 2 ECTS credits |
712-2104/01 | English Language 1c/I for EkF (intermediate) | 2 ECTS credits |
712-2804/01 | French Language 1c/I for EkF (intermediate) | 2 ECTS credits |
712-2301/01 | German Language 1b/I for EkF (pre-intermediate) | 2 ECTS credits |
712-2304/01 | German Language 1c/I for EkF (intermediate) | 2 ECTS credits |
712-2504/01 | Russian Language 1c/I for EkF (intermediate) | 2 ECTS credits |
712-2704/01 | Spanish Language 1c/I for EkF (intermediate) | 2 ECTS credits |
2. Semester | 1. year | Summer semester | 30 ECTS Credits |
Course Block: Compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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155-0301/03 | Informatics B | 4 ECTS credits |
114-0301/03 | Macroeconomics A | 6 ECTS credits |
115-0386/01 | Management | 4 ECTS credits |
116-0300/01 | Marketing | 5 ECTS credits |
151-0301/04 | Mathematics B | 5 ECTS credits |
713-0013/02 | Physical Education B | 0 ECTS credits |
151-0303/01 | Statistics A | 5 ECTS credits |
Course Block: Choice-compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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713-0118/01 | Basic Summer Sports Course 1.year | 0 ECTS credits |
712-2102/01 | English Language 1b/II for EkF (pre-intermediate) | 2 ECTS credits |
712-2105/01 | English Language 1c/II for EkF (intermediate) | 2 ECTS credits |
712-2805/01 | French Language 1c/II for EkF (intermediate) | 2 ECTS credits |
712-2302/01 | German Language 1b/II for EkF (pre-intermediate) | 2 ECTS credits |
712-2305/01 | German Language 1c/II for EkF (intermediate) | 2 ECTS credits |
712-2505/01 | Russian Language 1c/II for EkF (intermediate) | 2 ECTS credits |
712-2705/01 | Spanish Language 1c/II for EkF (intermediate) | 2 ECTS credits |
3. Semester | 2. year | Winter semester | 30 ECTS Credits |
Course Block: Compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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117-0324/03 | Accounting A | 5 ECTS credits |
117-0034/02 | Direct Taxes A | 5 ECTS credits |
154-0300/01 | Finance | 5 ECTS credits |
157-0300/01 | Operations Research A | 5 ECTS credits |
117-0040/03 | Tax Evidence | 4 ECTS credits |
Course Block: Choice-compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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713-0221/01 | Basic Winter Sports Course 2. year | 0 ECTS credits |
711-0522/01 | Communication Skills | 2 ECTS credits |
712-2103/01 | English Language 1b/III for EkF (pre-intermediate) | 2 ECTS credits |
712-2106/01 | English Language 1c/III for EkF (intermediate) | 2 ECTS credits |
712-0277/01 | English Language 2a/I for EkF (3) | 1 ECTS credits |
712-0280/01 | English Language 2b/I for EkF (3) | 1 ECTS credits |
712-2806/01 | French Language 1c/III for EkF (intermediate) | 2 ECTS credits |
712-0077/01 | French Language 2a/I for EkF (3) | 1 ECTS credits |
712-0096/01 | French Language 2b/I for EkF (3) | 1 ECTS credits |
118-0311/04 | Geography of Europe | 3 ECTS credits |
712-2303/01 | German Language 1b/III for EkF (pre-intermediate) | 2 ECTS credits |
712-2306/01 | German Language 1c/III for EkF (intermediate) | 2 ECTS credits |
712-0477/01 | German Language 2a/I for EkF (3) | 1 ECTS credits |
712-0480/01 | German Language 2b/I for EkF (3) | 1 ECTS credits |
117-0397/01 | International Aspects of Financial Accounting | 4 ECTS credits |
713-0219/01 | Physical education 2. year A | 0 ECTS credits |
712-2506/01 | Russian Language 1c/III for EkF (intermediate) | 2 ECTS credits |
712-0677/01 | Russian Language 2a/I for EkF (3) | 1 ECTS credits |
712-0680/01 | Russian Language 2b/I for EkF (3) | 1 ECTS credits |
712-2706/01 | Spanish Language 1c/III for EkF (intermediate) | 2 ECTS credits |
712-0877/01 | Spanish Language 2a/I for EkF (3) | 1 ECTS credits |
712-0880/01 | Spanish Language 2b/I for EkF (3) | 1 ECTS credits |
155-0384/01 | Web Design | 3 ECTS credits |
4. Semester | 2. year | Summer semester | 30 ECTS Credits |
Course Block: Compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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117-0325/04 | Accounting B | 5 ECTS credits |
119-0301/11 | Business Law | 4 ECTS credits |
154-0307/05 | Costs, Calculations and Prices | 4 ECTS credits |
154-0301/04 | Financial Management and Decision - Making | 5 ECTS credits |
119-0345/02 | Labour and Social Law | 4 ECTS credits |
115-0394/03 | Small Business Management | 4 ECTS credits |
Course Block: Choice-compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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713-0222/01 | Basic Summer Sports Course 2. year | 0 ECTS credits |
157-0365/02 | Decision Making Methods | 4 ECTS credits |
712-0278/01 | English Language 2a/II for EkF (3) | 1 ECTS credits |
712-0281/01 | English Language 2b/II for EkF (3) | 1 ECTS credits |
712-0078/01 | French Language 2a/II for EkF (3) | 1 ECTS credits |
712-0097/01 | French Language 2b/II for EkF (3) | 1 ECTS credits |
117-0567/03 | Fundamentals of Accounting and Taxes | 5 ECTS credits |
712-0478/01 | German Language 2a/II for EkF (3) | 1 ECTS credits |
712-0481/01 | German Language 2b/II for EkF (3) | 1 ECTS credits |
713-0220/01 | Physical education 2. year B | 0 ECTS credits |
712-0188/01 | Professional English Conversation - Accounting and Taxes | 2 ECTS credits |
157-0361/02 | Project Management A | 4 ECTS credits |
153-0304/04 | Public Finance A | 4 ECTS credits |
118-0300/07 | Regional and Environmental Economics | 4 ECTS credits |
712-0678/01 | Russian Language 2a/II for EkF (3) | 1 ECTS credits |
712-0681/01 | Russian Language 2b/II for EkF (3) | 1 ECTS credits |
712-0878/01 | Spanish Language 2a/II for EkF (3) | 1 ECTS credits |
712-0881/01 | Spanish Language 2b/II for EkF (3) | 1 ECTS credits |
116-0337/01 | Communication and Integration of People with Disabilities | 4 ECTS credits |
5. Semester | 3. year | Winter semester | 30 ECTS Credits |
Course Block: Compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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117-0036/01 | Accounting and Taxes of an Individual Entrepreneur | 4 ECTS credits |
117-0037/01 | Accounting of non-governmental non-profit organizations | 4 ECTS credits |
117-0315/01 | Bachelor Seminar A | 2 ECTS credits |
119-0347/03 | Economic Criminality | 3 ECTS credits |
117-0347/03 | Management Accounting A | 4 ECTS credits |
117-0318/04 | Professional Practice – Accounting and Taxes | 4 ECTS credits |
Course Block: Choice-compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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713-0300/01 | Basic Winter Sports Course 3. year | 0 ECTS credits |
119-0320/05 | Business Law in Practise | 5 ECTS credits |
712-0279/01 | English Language 2a/III for EkF (3) | 1 ECTS credits |
712-0282/01 | English Language 2b/III for EkF (3) | 1 ECTS credits |
120-0330/06 | European Union | 3 ECTS credits |
712-0079/01 | French Language 2a/IIII for EkF (3) | 1 ECTS credits |
712-0098/01 | French Language 2b/III for EkF (3) | 1 ECTS credits |
154-0360/04 | Fundamentals of Financial Markets | 3 ECTS credits |
712-0479/01 | German Language 2a/III for EkF (3) | 1 ECTS credits |
712-0482/01 | German Language 2b/III for EkF (3) | 1 ECTS credits |
713-0301/01 | Physical education 3.year A | 0 ECTS credits |
117-0378/01 | Professional Practice | 2 ECTS credits |
712-0679/01 | Russian Language 2a/III for EkF (3) | 1 ECTS credits |
712-0682/01 | Russian Language 2b/III for EkF (3) | 1 ECTS credits |
712-0879/01 | Spanish Language 2a/III for EkF (3) | 1 ECTS credits |
712-0882/01 | Spanish Language 2b/III for EkF (3) | 1 ECTS credits |
6. Semester | 3. year | Summer semester | 30 ECTS Credits |
Course Block: Compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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117-0346/03 | Accounting of Capital Companies | 5 ECTS credits |
117-0316/01 | Bachelor Seminar B | 3 ECTS credits |
117-0317/02 | Bachelor Thesis | 15 ECTS credits |
151-0353/01 | Data analysis for bachelor's thesis | 3 ECTS credits |
117-0348/01 | Indirect Taxes A | 5 ECTS credits |
Course Block: Choice-compulsory |
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Code | Course unit title | Number of ECTS Credits Allocated |
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155-0341/03 | Business Document Processing on PC | 3 ECTS credits |
713-0302/01 | Physical education 3. year B | 0 ECTS credits |
152-0309/11 | Small and Medium-sized Enterprises | 4 ECTS credits |
117-0039/01 | Use of ICT in accounting | 4 ECTS credits |
116-0337/01 | Communication and Integration of People with Disabilities | 4 ECTS credits |