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.
Bc. 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.	Prof.	Compl.	Hr. range	Gr.	Op.
epPD	Corporate Economy	cs	6	Compulsory	ZT	Cr,Ex	P - 26 / C1 - 26		yes
infP	Informatics	cs	5	Compulsory	PZ	Cr,Ex	P - 13 / CPP - 26		yes
mak1PD	Macroeconomics 1	cs	6	Compulsory	ZT	Cr,Ex	P - 26 / C1 - 26		yes
manPD	Management	cs	5	Compulsory	ZT	Cr,Ex	P - 26 / C1 - 13		yes
ma1P	Mathematics 1	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
UzpP	Principles of Law	cs	3	Compulsory	PZ	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

1. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Prof.	Compl.	Hr. range	Gr.	Op.
IG-D	Information Literacy	cs	2	Compulsory	ZT	Cr	CPP - 13		yes
ma2P	Mathematics 2	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
mik1PD	Microeconomics 1	cs	6	Compulsory	ZT	Cr,Ex	P - 26 / C1 - 26		yes
ucePD	Accounting	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
UvfP	Public Finance	cs	5	Compulsory	ZT	Cr,Ex	P - 26 / C1 - 13		yes
UvpP	Public Law	cs	3	Compulsory	ZT	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

2. year of study, winter semester
Abbreviation	Title	L.	Cr.	Com.	Prof.	Compl.	Hr. range	Gr.	Op.
fpPD	Corporate Finance	cs	6	Compulsory	ZT	Cr,Ex	P - 26 / C1 - 26		yes
UfuPD	Financial Accounting	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
UopP	Corporate Law	cs	3	Compulsory	PZ	Ex	P - 26		yes
statP	Statistics	cs	5	Compulsory	PZ	Cr,Ex	P - 13 / C1 - 26		yes
UzfoPD	Personal income tax	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
ssrP	Business Etiquette and Rhetoric	cs	3	Compulsory-optional	-	GCr	P - 13 / C1 - 13	1	yes
ftPD	Financial Markets	cs	6	Compulsory-optional	-	Cr,Ex	P - 26 / C1 - 26 / SST - 52 / U - 52	1	yes
mkP	Managerial communication	cs	5	Compulsory-optional	-	Cr,Ex	P - 13 / C1 - 26	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.	Prof.	Compl.	Hr. range	Gr.	Op.
UfudP	Economics and Accounting of Non-Profit Organisations	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
fapPD	Financial Analysis and Planning	cs	5	Compulsory	-	Cr,Ex	P - 26 / C1 - 13		yes
UmpaP	Wage and Personnel Administration	cs	5	Compulsory	PZ	Cr,Ex	P - 13 / C1 - 26		yes
Uopx1P	Professional Experience 1	cs	6	Compulsory	PZ	Cr	PX - 120		yes
UzpoPD	Corporate taxation	cs	6	Compulsory	PZ	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
marPD	Marketing	cs	6	Compulsory-optional	-	Cr,Ex	P - 26 / C1 - 26	1	yes
pprPD	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.	Prof.	Compl.	Hr. range	Gr.	Op.
UdphPD	Value added tax	cs	6	Compulsory	PZ	Cr,Ex	P - 26 / C1 - 26		yes
UnuP	Cost Accounting	cs	5	Compulsory	PZ	Cr,Ex	P - 13 / C1 - 26		yes
Uopx2P	Professional Experience 2	cs	6	Compulsory	PZ	Cr	PX - 120		yes
UpdsP	Diploma Project Seminar	cs	3	Compulsory	PZ	Cr	C1 - 26		yes
UupcP	Accounting on PC	cs	3	Compulsory	PZ	GCr	CPP - 26		yes
UvhoPD	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
prPD	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.	Prof.	Compl.	Hr. range	Gr.	Op.
UdsP	Diploma Seminar	cs	6	Compulsory	PZ	Cr	SD - 20		yes
UmzpPD	International Taxation of Incomes	cs	3	Compulsory	PZ	Ex	P - 20		yes
UudpP	Practicum in Accounting and Taxes	cs	5	Compulsory	PZ	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, marPD, pprPD, pojP, zdP
1	2 - 3	ssrP, ftPD, mkP
1	1 - 2	bpsP, UfifP
1	1 - 3	UispP, prPD, smarP