Details

Accounting and Taxes

Original title in Czech: Účetnictví a daněFPAbbreviation: BAK-EAM-UADAcad. year: 2025/2026

Programme: Economics and Management

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 / SST - 54 / U - 50		yes
mak1P	Macroeconomics 1	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 64 / U - 40		yes
manP	Management	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 52 / U - 52		yes
mae1P	Mathematics for Economists 1	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 75 / U - 30		yes
praP	Law	cs	4	Compulsory	Ex	P - 39 / SST - 32 / U - 33		yes

1. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
ftP	Financial Markets	cs	5	Compulsory	Cr,Ex	P - 26 / C1 - 13 / SST - 52 / U - 39		yes
igP	Information Literacy	cs	2	Compulsory	Cr	P - 13 / SST - 20 / U - 19		yes
iekP	Informatics for Economist	cs	4	Compulsory	GCr	P - 13 / C1 - 26 / SST - 40 / U - 25		yes
mae2P	Mathematics for Economists 2	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 75 / U - 30		yes
mik1P	Microeconomics 1	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 64 / U - 40		yes
uceP	Accounting	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 78 / U - 26		yes
han1P	Business English 1	en	3	Elective	Cr	Cj - 26 / SST - 32 / U - 20		yes
pproP	Business Processes	cs	5	Elective	Cr,Ex	P - 13 / C1 - 26 / SST - 31 / U - 60		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 / SST - 60 / U - 44		yes
UfuP	Financial Accounting	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 56 / U - 48		yes
han2P	Business English 2	en	3	Compulsory	Ex	Cj - 26 / SST - 32 / U - 20		yes
Upr2P	Law 2	cs	3	Compulsory	Ex	P - 26 / SST - 26 / U - 26		yes
speP	Statistics for Economists	cs	5	Compulsory	Cr,Ex	P - 13 / C1 - 26 / SST - 50 / U - 41		yes
UzfoP	Personal Income Tax	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 64 / U - 40		yes
mdP	Management Skills	cs	4	Elective	GCr			yes
prP	Project Management	cs	4	Elective	GCr	P - 26 / C1 - 13 / SST - 20 / U - 45		yes

2. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
csP	Corporate Sustainability	en	5	Compulsory	Cr,Ex	P - 13 / C1 - 26 / SST - 65 / U - 39		yes
faP	Financial Analysis	cs	5	Compulsory	Cr,Ex	P - 26 / C1 - 13 / SST - 67 / U - 24		yes
UmuP	Managerial Accounting	cs	5	Compulsory	Cr,Ex	P - 13 / C1 - 26 / SST - 40 / U - 51		yes
UzpoP	Corporate Taxation	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 72 / U - 25		yes
zvdP	Data Processing and Visualisation	cs	4	Compulsory	GCr	P - 13 / C1 - 26 / SST - 35 / U - 25		yes
pmuP	Personnel and Payroll Accounting	cs	5	Elective	Cr,Ex	P - 13 / C1 - 26		yes
prrP	Insurance and Risk Management	cs	5	Elective	Cr,Ex	P - 26 / C1 - 13 / SST - 52 / U - 39		yes

3. year of study, winter semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
UaedP	Analysis of Economic Data	cs	4	Compulsory	Cr,Ex	P - 13 / C1 - 13 / SST - 39 / U - 39		yes
UdphP	Value Added Tax	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 75 / U - 30		yes
opx1P	Professional Experience 1	cs	5	Compulsory	Cr	PX - 130		yes
pdsP	Diploma Project Seminar	cs	10	Compulsory	Cr	S - 26 / SST - 195 / U - 40		yes
UudprP	Accounting and Tax Programmes	cs	3	Compulsory	GCr	C1 - 26 / SST - 20 / U - 32		yes
UmzpP	International Taxation of Incomes	cs	3	Elective	Ex	P - 26 / SST - 26 / U - 26		yes
UvhoP	Selected Economic Operations from the Perspective of Finance and Accounting	cs	3	Elective	GCr	P - 13 / C1 - 13 / SST - 32 / U - 20		yes

3. year of study, summer semester
Abbreviation	Title	L.	Cr.	Com.	Compl.	Hr. range	Gr.	Op.
dsP	Diploma Seminar	cs	12	Compulsory	Cr	S - 40 / SST - 195 / U - 80		yes
UmusP	International Accounting Standards (IFRS)	cs	3	Compulsory	Ex	P - 26 / SST - 20 / U - 32		yes
opx2P	Professional Experience 2	cs	5	Compulsory	Cr	PX - 130		yes
UudaP	Accounting and Tax Agenda of the Company	cs	6	Compulsory	Cr,Ex	P - 26 / C1 - 26 / SST - 70 / U - 34		yes
UuofP	Accounting Valuation of Financial Assets	cs	3	Compulsory	GCr	P - 13 / C1 - 13 / SST - 26 / U - 26		yes

Responsibility: Ing. Jiří Dressler