117-0318/03 – Professional Practice – Accounting and Taxes (OP)

Gurantor department	Department of Accounting and Taxes	Credits	2
Subject guarantor	Ing. Marcela Palochová, Ph.D.	Subject version guarantor	Ing. Jana Hakalová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	summer
		Study language	Czech
Year of introduction	1999/2000	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
BAR36	doc. Ing. Dagmar Bařinová, Ph.D.
BAR55	Ing. Hana Bartková, Ph.D.
CHA184	Ing. Eva Chalúpková, PhD.
HAK30	Ing. Jana Hakalová, Ph.D.
KRA53	Ing. Jiřina Krajčová, Ph.D.
KRA601	doc. Ing. Michal Krajňák, Ph.D.,MBA,LL.M.
KRY50	Ing. Šárka Kryšková, Ph.D.
RAN03	Ing. Kateřina Krzikallová, Ph.D.
LIH80	Ing. Marie Lichnovská, Ph.D.
PAL36	Ing. Marcela Palochová, Ph.D.
PS150	Ing. Yvetta Pšenková, Ph.D.
RYL01	Ing. Zuzana Rylová, Ph.D.
S1E20	prof. Ing. Viola Šebestíková, CSc.
S1I90	prof. Ing. Jan Široký, CSc.
URB20	Ing. Alžběta Urbancová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit	0+1

Subject aims expressed by acquired skills and competences

1. To pass the special practice in specified extent of hours. 2. To evidence the ability of theoretical knowledge application in the practice. 3. To extend practical knowledge in the field accounting and taxes. 4. To apply gained practical knowledge in course of special practice performance at processing of final theses.

Teaching methods

Individual consultations
Other activities

Summary

The student is obliged within this course to graduate the obligatory practice to the prescribed extent. The focus of the professional practice has to be in the area of accounting and taxes (e.g. in accounting, tax, auditing and expert companies, at tax advisors, in accounting, tax, financial, economic departments, in financial and customs offices, labour offices, insurance companies, in banks, in social security institutions, etc.).

Compulsory literature:

DELLA PORTA, Donatella, KEATING Michael (eds). Approaches and Methodologies in the Social Science: A pluralist Perspective. Cambridge: Cambridge University Press, 2008. 365 p. ISBN 978-0-521-70966-8. DePOY, Elizabeth and Laura N. GITLIN. Introduction to Research - Understanding and Applying Multiple Strategies. Elsevier. 2016. 398 p. ISBN 978-0-323-26171-5. PUNCH, Keith. Introduction to Social Research: Quantitative and Qualitative Approaches. 2nd edition. London: Sage, 2005. 320 p. ISBN 0-7619-4417-6.

Recommended literature:

KEESTRA, M., UILHOORN, A. and Jelle ZANDVELD. Introduction to Interdisciplinary Research. Amsterdarm university press. 2022. 168 p. ISBN 978-94-6372-4692. MURRAY, Rowena. How to Write a Thesis. 2nd edition. Maidenhed: Open University Press, 2006. 301 p. ISBN 978-0-335-21968-1. PENNIGS, Paul. Doing Research in Political Science. 2nd edition. London: Sage, 2006. 324 p. ISBN 1-4129-0377-7.

Way of continuous check of knowledge in the course of semester

Practical Experience

E-learning

Other requirements

In this course the student is required to undergo compulsory practical training of 50 hours. How to select the Department of Accounting Practice and is published in the Moodle system.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

In this course the student is required to undergo compulsory practical training of 50 hours. How to select the Department of Accounting Practice and is published in the Moodle system.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2011/2012 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation	Credit	85 (85)	0	3
Písemka	Written test	85	0	1

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2012/2013	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	3	Compulsory	study plan
2011/2012	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	3	Compulsory	study plan
2010/2011	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	3	Compulsory	study plan
2009/2010	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(00) Accounting and Taxes	P	Czech	Ostrava	3	Compulsory	study plan
2006/2007	(B6202) Economic Policy and Administration	(6202R049) Accounting and Taxes	(00) Účetnictví a daně	P	Czech	Ostrava	3	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2011/2012 Winter

2010/2011 Summer

2009/2010 Summer