Course detail

Accounting and Tax Programmes

FP-UudprPAcad. year: 2026/2027

The course Accounting and Tax Software builds upon the knowledge acquired in the courses Accounting and Financial Accounting, where students became familiar with accounting methods for processing information and representing business transactions in accounting outputs, i.e., in the individual components of financial statements, as well as with the technical aspects of recording both routine and specific accounting transactions.

These competencies are further developed in Accounting and Tax Software through practical work with accounting documents and the use of accounting software. Based on the generated accounting outputs, students will prepare electronic tax filings, including personal income tax returns, corporate income tax returns, and VAT declarations.

Language of instruction

Czech

Number of ECTS credits

3

Mode of study

Not applicable.

Entry knowledge

Not applicable.

Rules for evaluation and completion of the course

The course is concluded with a graded credit. To earn the credit, students are required to actively participate in seminars and submit a completed accounting case study, including the relevant tax filings, based on an assignment that will be provided during the semester. A minimum of 50 points out of a possible 100 must be obtained in this task.

The requirements for students following an Individual Study Plan (ISP) are identical, except for the participation in seminars.

Active participation in seminars will be monitored. Absences may be compensated in accordance with the instructor’s guidance.

Aims

Course Objective: The aim of the course Accounting and Tax Software is to provide students with knowledge and practical skills in recording routine transactions of a business corporation using accounting software, including the procedures for preparing electronic tax filings (personal income tax returns, corporate income tax returns, and VAT returns). Based on outputs generated from accounting systems, the course also demonstrates how accounting data can be analyzed, including the identification of potential discrepancies.

Knowledge: Students will acquire knowledge of fundamental operations performed in accounting software and of the preparation of tax returns.

Skills: Students will be able to work within all commonly used modules of accounting software. In the practical part of the course, they will gain hands-on experience in processing accounting documents and preparing tax filings.

Competence: Based on the acquired knowledge and skills, students will be capable of operating within various modules of accounting systems and compiling electronic tax returns.

Study aids

Materials for exercises are published electronically in Subject Updates.

Prerequisites and corequisites

Not applicable.

Basic literature

České účetní standardy pro účetní jednotky č. 001 až 024, které účtují podle vyhlášky č. 500/2002 Sb., ve znění pozdějších předpisů.  (CS)
Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví.  (CS)
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů. (CS)
Zákon č. 563/1991 Sb., o účetnictví, ve znění pozdějších předpisů. (CS)
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů. (CS)

Recommended reading

ELLIOT B.; ELLIOT J. Financial accounting and reporting. Harlow, UK Pearson, 2025. ISBN 978-0-273-77817-2 (EN)
CHALUPA, Rostislav; KADLEC, Jiří; PILÁTOVÁ, Jana; PROCHÁZKOVÁ, Dagmar; SEDLÁK, Roman et al. Abeceda účetnictví pro podnikatele 2023. 19. aktualiz. vyd. Olomouc: ANAG, 2023. ISBN 978-80-7554-384-4. (CS)
RYNEŠ, Petr. Podvojné účetnictví a účetní závěrka. 24. aktualiz. vyd. Olomouc: ANAG, 2024. ISBN 978-80-7554-405-6. (CS)

Classification of course in study plans

  • Programme BAK-EAM Bachelor's

    specialization BAK-EAM-UAD , 3 year of study, winter semester, compulsory

Type of course unit

 

Exercise

26 hod., compulsory

Teacher / Lecturer

Syllabus

Week 1: Introduction to the accounting software environment, basic navigation, overview of modules, initial procedures at the beginning of the accounting period

Week 2: Invoicing and Personnel Module

Week 3: Business Travel Accounting

Week 4: Cash and Bank Documents

Week 5: Internal Documents, Fixed Assets, year-end procedures

Weeks 6 - 7: Electronic Tax Filings (personal income tax returns, corporate income tax returns, VAT returns)

Weeks 8 - 12: Independent student work on a comprehensive accounting case

Week 13: Analysis of accounting data with a focus on identifying discrepancies

Self-study

20 hod., optionally

Teacher / Lecturer

Individual preparation for an ending of the course

32 hod., optionally

Teacher / Lecturer