study programme

Accounting and Taxes

Original title in Czech: Účetnictví a daněFaculty: FBMAbbreviation: BAK-UADAcad. year: 2025/2026

Type of study programme: Bachelor's

Study programme code: B0411A050004

Degree awarded: Bc.

Language of instruction: Czech

Accreditation: 28.5.2019 - 28.5.2029

Profile of the programme

Academically oriented

Mode of study

Full-time study

Standard study length

3 years

Programme supervisor

Degree Programme Board

Chairman :
prof. Ing. Alena Kocmanová, Ph.D.
Councillor internal :
doc. Ing. Radek Doskočil, Ph.D., MSc
doc. Ing. Vít Chlebovský, Ph.D.
Jan Dvořáček
doc. Ing. Robert Zich, Ph.D.
doc. Ing. Mgr. Karel Brychta, Ph.D.
Ing. Jiří Kříž, Ph.D.
prof. Ing. et Ing. Stanislav Škapa, Ph.D.
Councillor external :
Jiří Bárta

Fields of education

Area	Topic	Share [%]
Economic Disciplines	Without thematic area	100

Study plan creation

Students of the bachelor programmes (at the entrance to the 1st year) are required to have English language skills as taught at a secondary school.

What degree programme types may have preceded

The graduates may continue in a master's study programme.

Course structure diagram with ECTS credits

1. year of study, winter semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
epP	Corporate Economy	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
infP	Informatics	cs	5	Compulsory	Cr,Ex	P - 13 / CPP - 26		yes
mak1P	Macroeconomics 1	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
manP	Management	cs	5	Compulsory	Cr,Ex	P - 26 / C1 - 13		yes
ma1P	Mathematics 1	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
UzpP	Principles of Law	cs	3	Compulsory	Ex	P - 26		yes
HA1PZ	Business English 1	en	3	Compulsory-optional	Cr,Ex	Cj - 26	1	yes
HA2PZ	Business English 2	en	3	Compulsory-optional	Cr,Ex	Cj - 26	1	yes
pzmP	Practicum in Fundamentals of Mathematics	cs	3	Elective	Cr	C1 - 26		yes
pmzP	Practicum in Mathematics 1	cs	3	Elective	GCr	C1 - 26		yes

1. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
IG	Information Literacy	cs	2	Compulsory	Cr	CPP - 13		yes
ma2P	Mathematics 2	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
mik1P	Microeconomics 1	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
uceP	Accounting	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
UvfP	Public Finance	cs	5	Compulsory	Cr,Ex	P - 26 / C1 - 13		yes
UvpP	Public Law	cs	3	Compulsory	Ex	P - 26		yes
HA2PL	Business English 2	en	3	Compulsory-optional	Cr,Ex	Cj - 26	1	yes
HA3PL	Business English 3	en	3	Compulsory-optional	Cr,Ex	Cj - 26	1	yes
pmlP	Practicum in Mathematics 2	cs	3	Elective	GCr	C1 - 26		yes

2. year of study, winter semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
fpP	Corporate Finance	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
UfuP	Financial Accounting	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
UopP	Corporate Law	cs	3	Compulsory	Ex	P - 26		yes
statP	Statistics	cs	5	Compulsory	Cr,Ex	P - 13 / C1 - 26		yes
UzfoP	Personal income tax	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
ftP	Financial Markets	cs	6	Compulsory-optional	Cr,Ex	P - 26 / C1 - 26	1	yes
mkP	Managerial communication	cs	5	Compulsory-optional	Cr,Ex	P - 13 / C1 - 26	1	yes
ssrP	Social Life and Rhetorics	cs	3	Compulsory-optional	GCr	P - 13 / C1 - 13	1	yes
AOP1	English for Business Communication 1	en	3	Elective	Cr,Ex	Cj - 26		yes
VYF001	French for Beginners	cs	2	Elective	Cr	C1 - 26		yes
VYI001	Italian for Beginners	cs	2	Elective	Cr	C1 - 26		yes
VYN001	German for Beginners	cs	2	Elective	Cr	C1 - 26		yes
VYS001	Spanish - Elementary 1	cs	2	Elective	Cr	C1 - 26		yes

2. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
UfudP	Economics and Accounting of Non-Profit Organisations	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
fapP	Financial Analysis and Planning	cs	5	Compulsory	Cr,Ex	P - 26 / C1 - 13		yes
UmpaP	Wage and Personnel Administration	cs	5	Compulsory	Cr,Ex	P - 13 / C1 - 26		yes
Uopx1P	Professional Experience 1	cs	6	Compulsory	Cr	PX - 120		yes
UzpoP	Corporate taxation	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
msmP	Application of mathematical and statistical methods	cs	3	Compulsory-optional	GCr	C1 - 26	1	yes
emP	Environmental Management	cs	3	Compulsory-optional	GCr	P - 26	1	yes
marP	Marketing	cs	6	Compulsory-optional	Cr,Ex	P - 26 / C1 - 26	1	yes
pprP	Sales promotion and advertising	cs	5	Compulsory-optional	Cr,Ex	P - 26 / C1 - 13	1	yes
pojP	Insurance	cs	6	Compulsory-optional	Cr,Ex	P - 26 / C1 - 26	1	yes
zdP	Data Processing	cs	4	Compulsory-optional	GCr	P - 13 / C1 - 26	1	yes
AOP2	English for Business Communication 2	en	3	Elective	Cr,Ex	Cj - 26		yes
VYF002	French for Beginners 2	cs	2	Elective	Cr	C1 - 26		yes
VYI002	Italian for Beginners 2	cs	2	Elective	Cr	C1 - 26		yes
VYN002	German for Beginners 2	cs	2	Elective	Cr	C1 - 26		yes
VYS002	Spanish Elementary 2	cs	2	Elective	Cr	C1 - 26		yes

3. year of study, winter semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
UdphP	Value added tax	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26		yes
UnuP	Cost Accounting	cs	5	Compulsory	Cr,Ex	P - 13 / C1 - 26		yes
Uopx2P	Professional Experience 2	cs	6	Compulsory	Cr	PX - 120		yes
UpdsP	Diploma Project Seminar	cs	3	Compulsory	Cr	C1 - 26		yes
UupcP	Accounting on PC	cs	3	Compulsory	GCr	CPP - 26		yes
UvhoP	Selected Economic Operations from the Perspective of Finance and Accounting	cs	3	Compulsory	GCr	P - 13 / C1 - 13		yes
UispP		cs	3	Compulsory-optional	Ex	P - 26	1	yes
prP	Project Management	cs	5	Compulsory-optional	Cr,Ex	P - 26 / C1 - 13	1	yes
smarP	Statistical Methods and Risk Analysis	cs	5	Compulsory-optional	Cr,Ex	P - 26 / C1 - 13	1	yes
VYF003	French for Pre-intermediate Students	cs	2	Elective	Cr	C1 - 26		yes
VYI003	Italian for Pre-Intermediate Students	cs	2	Elective	Cr	C1 - 26		yes
VYN003	German for Pre-intermediate Students 1	cs	2	Elective	Cr	C1 - 26		yes
VYS003	Spanish Pre-Intermediate 1	cs	2	Elective	Cr	C1 - 26		yes

3. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
UdsP	Diploma Seminar	cs	6	Compulsory	Cr	SD - 20		yes
UmzpP	International Taxation of Incomes	cs	3	Compulsory	Ex	P - 20		yes
UudpP	Practicum in Accounting and Taxes	cs	5	Compulsory	GCr	P - 20 / C1 - 20		yes
bpsP	Bank Products And Services	cs	5	Compulsory-optional	Cr,Ex	P - 20 / C1 - 10	1	yes
UfifP		en	4	Compulsory-optional	Ex	P - 20	1	yes

All the groups of optional courses
Gr.	Number of courses	Courses
1	1	HA2PL, HA3PL
1	1	HA1PZ, HA2PZ
1	2 - 6	msmP, emP, marP, pprP, pojP, zdP
1	2 - 3	ftP, mkP, ssrP
1	1 - 2	bpsP, UfifP
1	1 - 3	UispP, prP, smarP