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Information on degree programmes

CodeDegree Programme TitleStandard Length of Study
B0411A050001Accounting 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
Programme 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.
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 Programme
The aim of the bachelor study programme Accounting and taxes is to seek modern profiling of graduates so that the graduates are able to apply theoretically and practically the issues of accounting and taxation of business entities and non-profit organization including all specific areas and find employment in accounting and tax advisors’ offices, non-profit societies and in the state sector and economic departments of business companies. The graduate gains a general knowledge in compulsory subject courses in which he or she deepens his or her knowledge mainly in the sphere of economics, mathematics, statistics, management, marketing, informatics, finance and other economic disciplines. Further knowledge regarding the professional specialization is gained by the student through the study of specialized courses from the branch of study. The language skills are acquired and deepened by studying of two foreign languages, but also in other selected specialized optional courses.
Key Learning Outcomes
Key Lerning Outcomes are Expressed in following Structure: Knowledge, Skills, General competencies
The content of the study is mainly to acquire knowledge and practical skills in the field of tax evidence, financial accounting, accounting of business corporations and other entities, accounting of business entities including issue of salaries and premiums, international aspects of financial accounting and financial reporting, transactions in business corporations, managerial accounting of financial management based on economic analyses, direct taxes, indirect taxes, tax administration.
The graduates of the study programme Accounting and Taxes will acquire skills in the field of keeping tax evidence and accounting including practical application with use of ICT, knowledge of financial reporting, financial analysis and managerial accounting, knowledge of legal, accounting and tax problematics in all aspects and areas, both in business environment, as well as in public administration, application of accounting and tax experiences acquired within the compulsory and elective professional practice.
General competencies:
The study program is designed to cover, in addition to general economic knowledge, a wide range of knowledge and skills within its own professional focus, notably in accounting and tax sphere, not only for business entities, business corporations, but also non-governmental non-profit organizations and other entities including all specific legal, accounting and tax aspects from the point of view of theory and practice not only according to the Czech and international law in force and thus corresponded to the graduate profile.
Occupational Profiles of Graduates with Examples
The aim of the programme Accounting and Taxes is to educate a graduate, who will gain a job mainly in employment positions in accounting, tax and auditing companies, production and business enterprises, financial institutions as well as in the non-profit sphere or the state administration. Among typical posts of the graduate of the programme belong the head of accounting, tax and economic department in the business environment, non-profit organizations and municipalities, accounting assistant and assistant of tax advisors, assistant auditor and internal auditor, financial manager in the middle level of management, assistant of insolvency practitioner, accounting officer and officer specialist and methodologist of control departments, manager in the middle level of management, tax officer and a specialist in the given field.
Examination Regulations, Assessment and Grading
Examination regulations, assesment and grading are described in the Study and Examination Rules.
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