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VSB-TUO ›ECTS Information Package ›Faculty of Economics

Faculty of Economics

Information on degree branches

CodeDegree Branch TitleLanguage of InstructionStandard Length of Study
6202T049Accounting and Taxes2.0 years
Qualification AwardedMaster degree, Ing.
Level of QualificationSecond Cycle
Access to Further StudiesThe graduates may continue in a Third cycle
Graduation Requirements120 ECTS Credits, Final state examination, Diploma thesis
Mode of StudyFull-time
Branch Director or EquivalentPersonal IDName
S1I90prof. Ing. Jan Široký, CSc.
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
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 higher education in Bachelor's degree programme.
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
Master's field of study in Accounting and taxation is drawn so that graduates have been prepared to manage theoretical and methodological problems of economic science disciplines with a specific focusing on the accounting and taxes area. And at the same time puts the emphasis on the ability of students to prepare and use financial supporting documents and information in the financial proceedings business and non-business subjects in the current conditions of market economy.
Key Learning Outcomes
Key Lerning Outcomes are Expressed in following Structure: Knowledge, Skills, General competencies
Knowledge:
The content of Master´s field of study in Accounting and taxation is obtaining corresponding deep knowledge and understanding of the subject and extent of the field, which correspond to the contemporary state of knowledge, especially in areas such as: - specifics of accounting and taxation from the point of view of Czech regulations and International Accounting Standards (IAS / IFRS), - proprietary transactions with the company, - auditing, consolidation and reporting, - managerial accounting, - insolvency proceedings, - accounting of banks, insurance companies and health insurance companies, - accounting of non-profit organizations and other types of organizations, - financial operating management on the basis of economic analysis. At graduation students demonstrate both general knowledge and understanding to theories, concepts and methods based on the contemporary state of knowledge in the field, and ability of utilization findings of related fields.
Skills:
Graduates of the Accounting and taxation can: - with the utilization of expertise independently define and in a creative way solve theoretical or practical problem in the field, - independently and in a creative way solve complex problem by using selected theories, concepts and methods of the field. Graduates will get knowledge and skills that can applied for example in using of accounting information for the needs of protection the interests of investors and business partners, in application of international accounting rules and principles applied within the EU, in formation and using accounting as a tool of management in the internal business management, etc.
General competencies:
Graduates of the Accounting and taxation are able to: - independently and responsibly make decisions in new or changing contexts or in principle developing environment, taking into account the wider social consequences of decision making, - by developing contexts and available sources define the assignment for professional activities, coordinate them, and carry ultimate responsibility for its results, - independently solve an ethic problem, - comprehensibly and convincingly convey both professionals and the general public own professional opinions, - use their expertise, professional skills and general eligibility at least in one foreign language, - plan, support and manage with the utilization of theoretical findings of the field acquisition of additional expertise, skills and competencies of other team members.
Occupational Profiles of Graduates with Examples
Graduates of the Accounting and taxation will find their use especially in economic departments of companies of the manufacturing and business nature, in professional functions in the area of financial control, in managerial functions in the banking sphere and other institutions of financial market, in activity of financial and tax advisors, auditors, insolvency administrators etc.
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