Study plan - Accounting and Auditing

Study program: iUA_22 – Accounting and Auditing

Faculty: Faculty of Economic Informatics

Academic year: 2024/2025

Type of study: Single degree study

Form of study: full time

Languages of study: SK

Field of study: 8. – Economics and Management

Person responsible for the delivery, development and quality of the study programme:

prof. Ing. Miloš Tumpach, PhD. doc. Ing. Mgr. Zuzana Juhászová, PhD. Ing. Michaela Bednárová, BA (Hons), PhD. doc. Ing. Michal Páleš, PhD. prof. Ing. Mgr. Renáta Pakšiová, PhD.

Description of course

Compulsory courses

Blok - Blok povinných predmetov

			Range	Ending	Years		Teachers
KMA FHI/IIC21241/21	Enterprise Risk Management (ERM)	5	2P + 2C	Examination	1	winter	Ing. Mgr. Zuzana Krátka, PhD.
KPF FPM/IME21018/21	Financial Management	5	2P + 2C	Examination	1	winter	Ing. Magdaléna Kubranová, PhD. doc. Ing. Marián Smorada, PhD. Ing. Alena Tóthová, PhD. Dr. h. c. prof. Ing. Peter Markovič, PhD., DBA Ing. Katarína Vavrová, PhD.
KÚA FHI/IIE21071/21	Performance Management	5	2P + 2C	Examination	1	winter	Ing. Mgr. Renáta Antalová, PhD. Ing. Branislav Parajka, PhD.
KÚA FHI/IIE21134/21	Accounting for financial and capital transactions	5	2P + 2C	Examination	1	winter	Ing. Martina Mateášová, PhD. Ing. Lucia Ondrušová, PhD.
KÚA FHI/IIE21172/21	IFRS: Individual (separate) financial statements I	5	2P + 2C	Examination	1	winter	prof. Ing. Miloš Tumpach, PhD.
KÚA FHI/IIE21201/21	Theory of accounting	5	2P + 2C	Examination	1	winter	Ing. Lea Jančičková, PhD. prof. Ing. Mgr. Renáta Pakšiová, PhD. Ing. Veronika Kňažková, PhD.
KÚA FHI/IIE21024/21	Auditing I	6	2P + 2C	Examination	1	summer	Ing. Petra Krišková, PhD. Ing. Ján Užík, PhD. doc. Ing. Mgr. Zuzana Juhászová, PhD.
KÚA FHI/IIE21173/21	IFRS: Individual (separate) financial statements II	6	2P + 2C	Examination	1	summer	prof. Ing. Miloš Tumpach, PhD. doc. Ing. Zuzana Kubaščíková, PhD.
KÚA FHI/IIE21261/21	Accounting and auditing of financial institutions	6	2P + 2C	Examination	1	summer	Ing. Miroslava Vašeková, PhD. doc. Ing. Jitka Meluchová, PhD. Ing. Lucia Ondrušová, PhD. doc. Ing. Mgr. Zuzana Juhászová, PhD.
KÚA FHI/IIE21960/21	Trends and new initiatives in accounting	6	2P + 2C	Examination	1	summer	prof. Ing. Mgr. Renáta Pakšiová, PhD. doc. Yuliia Serpeninova, PhD. Ing. Michaela Bednárová, BA (Hons), PhD. prof. Ing. Mgr. Renáta Pakšiová, PhD. prof. Ing. Miloš Tumpach, PhD.
KÚA FHI/IIE21025/21	Auditing II	4	0P + 2C	Examination	2	winter	Ing. Ján Užík, PhD. prof. Ing. Miloš Tumpach, PhD. Ing. Petra Krišková, PhD.
KÚA FHI/IIE21183/21	Accounting and taxes of legal entities II	6	2P + 2C	Examination	2	winter	Ing. Adriana Surovičová, PhD. Ing. Miroslava Vašeková, PhD. Ing. Anton Marci, PhD.
KÚA FHI/IIE21231/21	Internal audit and control	3	0P + 2C	Examination	2	winter	Ing. Ján Užík, PhD.
KÚA FHI/IIE21242/21	IFRS: Consolidated Financial Statements I	6	2P + 2C	Examination	2	winter	Ing. Renáta Hornická, PhD. Ing. Martina Podmanická, PhD.
KÚA FHI/IIE21513/22	Seminar for the final thesis I	2	0P + 1C	Credits	2	winter	Ing. Martina Ballová, PhD. Ing. Michaela Bednárová, BA (Hons), PhD. doc. Ing. Miriama Blahušiaková, PhD. Ing. Milan Gedeon, PhD. Ing. Renáta Hornická, PhD. doc. Ing. Mgr. Zuzana Juhászová, PhD. Ing. Oľga Kadlečíková, PhD. Ing. Alena Kordošová, PhD. Ing. Petra Krišková, PhD. doc. Ing. Zuzana Kubaščíková, PhD. Ing. Veronika Kňažková, PhD. Ing. Kornélia Lovciová, PhD. Ing. Anton Marci, PhD. Ing. Martina Mateášová, PhD. doc. Ing. Jitka Meluchová, PhD. Ing. Daša Mokošová, PhD. Ing. Lucia Ondrušová, PhD. prof. Ing. Mgr. Renáta Pakšiová, PhD. Ing. Branislav Parajka, PhD. Ing. Martina Podmanická, PhD. Ing. Renáta Stanley, PhD. Ing. Adriana Surovičová, PhD. prof. Ing. Miloš Tumpach, PhD. Ing. Ján Užík, PhD. Ing. Miroslava Vašeková, PhD.
KÚA FHI/IIE21243/22	IFRSs: Consolidated financial statements II	4	0P + 2C	Examination	2	summer	Ing. Martina Podmanická, PhD. Ing. Renáta Hornická, PhD. Ing. Martina Podmanická, PhD.
KÚA FHI/IIE21302/21	Value added tax	4	0P + 2C	Examination	2	summer	Ing. Anton Marci, PhD. Ing. Milan Gedeon, PhD. Ing. Miroslava Vašeková, PhD. Ing. Martina Mateášová, PhD.
KÚA FHI/IIE21514/22	Seminar for the final thesis II	2	0P + 1C	Credits	2	summer	Ing. Martina Ballová, PhD. Ing. Michaela Bednárová, BA (Hons), PhD. doc. Ing. Miriama Blahušiaková, PhD. Ing. Milan Gedeon, PhD. Ing. Renáta Hornická, PhD. doc. Ing. Mgr. Zuzana Juhászová, PhD. Ing. Oľga Kadlečíková, PhD. Ing. Alena Kordošová, PhD. Ing. Petra Krišková, PhD. doc. Ing. Zuzana Kubaščíková, PhD. Ing. Veronika Kňažková, PhD. Ing. Kornélia Lovciová, PhD. Ing. Anton Marci, PhD. Ing. Martina Mateášová, PhD. doc. Ing. Jitka Meluchová, PhD. Ing. Daša Mokošová, PhD. Ing. Lucia Ondrušová, PhD. prof. Ing. Mgr. Renáta Pakšiová, PhD. Ing. Branislav Parajka, PhD. Ing. Martina Podmanická, PhD. Ing. Renáta Stanley, PhD. Ing. Adriana Surovičová, PhD. prof. Ing. Miloš Tumpach, PhD. Ing. Ján Užík, PhD. Ing. Miroslava Vašeková, PhD.

Compulsory elective courses

Blok - Povinne voliteľné predmety I

			Range	Ending		Teachers
KOVE FHI/IIB21510/22	Optimal Programming I	5	2P + 2C	Examination	winter	doc. Ing. Michaela Chocholatá, PhD. Ing. Pavel Gežík, PhD.
KÚA FHI/IIE21184/21	Tax accounting	6	2P + 2C	Examination	summer	doc. Ing. Jitka Meluchová, PhD. Ing. Martina Mateášová, PhD. Ing. Miroslava Vašeková, PhD. Ing. Martina Mateášová, PhD. Ing. Adriana Surovičová, PhD. Ing. Anton Marci, PhD. Ing. Miroslava Vašeková, PhD. doc. Ing. Jitka Meluchová, PhD.
KÚA FHI/IIE21196/21	Accounting in a multinational IT corporation	3	0P + 2C	Examination	summer	Ing. Martina Ballová, PhD. Ing. Michaela Bednárová, BA (Hons), PhD. Ing. Petra Krišková, PhD. doc. Ing. Zuzana Kubaščíková, PhD. Ing. Martina Ballová, PhD. doc. Ing. Zuzana Kubaščíková, PhD.
KÚA FHI/IIE21331/21	Financial Records (in English)	3	0P + 2C	Examination	summer	Ing. Daša Mokošová, PhD. Ing. Petra Krišková, PhD. doc. Ing. Zuzana Kubaščíková, PhD. doc. Yuliia Serpeninova, PhD.
KÚA FHI/IIE21902/21	Tax administration and tax proceedings	3	0P + 2C	Examination	summer	Ing. Adriana Surovičová, PhD. Ing. Anton Marci, PhD. Ing. Adriana Surovičová, PhD. Ing. Anton Marci, PhD. Ing. Petra Krišková, PhD.
KMO OF/IOB22192/22	Business Negotiations	4	2C	Examination	summer	doc. Ing. Viera Ružeková, PhD. Ing. Anabela Luptáková, PhD.

Blok - Povinne voliteľné predmety II

			Range	Ending	Years		Teachers
KPH FPM/IMC21021/21	Business Value Management	6	2P + 2C	Examination	2	winter	Ing. Mária Trúchliková, PhD. Ing. Jakub Kintler, PhD.
KÚA FHI/IIE21016/22	English conversation for professional accountants	3	0P + 2C	Examination	2	winter	Ing. Renáta Stanley, PhD. doc. Yuliia Serpeninova, PhD.
KBaMF NHF/INC21210/21	International Financial Centers	3	1P + 1C	Examination	2	winter	doc. Ing. Jana Kotlebová, PhD.
KMA FHI/IIC21210/21	Financial Market Analysis	6	2P + 2C	Examination	2	winter	prof. RNDr. Ľudovít Pinda, CSc. Mgr. Andrea Kaderová, PhD.
KMO OF/IOB22193/22	International Expansion of the Companies	3	2C	Examination	2	winter	Ing. Daniel Krajčík, PhD.
KOVE FHI/IIB21351/22	Econometric Modeling	6	2P + 2C	Examination	2	winter	prof. Ing. Martin Lukáčik, PhD.
KÚA FHI/IIE21951/21	Business simulations	3	0P + 2C	Examination	2	winter	Ing. Kornélia Lovciová, PhD. doc. Ing. Zuzana Kubaščíková, PhD. prof. Ing. Miloš Tumpach, PhD. Ing. Petra Krišková, PhD. Ing. Ján Užík, PhD.
KÚA FHI/IIE21952/21	Professional skills of an accountant and auditor	3	0P + 2C	Examination	2	winter	Ing. Petra Krišková, PhD. Ing. Ján Užík, PhD.
KM FPM/IMB21020/21	Project Management	6	2P + 2C	Examination	2	summer	Mgr. Martin Novysedlák, PhD. doc. Ing. Juraj Mišún, PhD. Ing. Natália Tarišková, PhD.
KÚA FHI/IIE21641/21	IFRS: Business Combinations	3	0P + 2C	Examination	2	winter	Ing. Petra Krišková, PhD. Ing. Ján Užík, PhD.

Elective courses

Blok - Výberové predmety

			Range	Ending	Years		Teachers
KOVE FHI/IIB21510/22	Optimal Programming I	5	2P + 2C	Examination		winter	doc. Ing. Michaela Chocholatá, PhD. Ing. Pavel Gežík, PhD.
KÚA FHI/IIE21184/21	Tax accounting	6	2P + 2C	Examination		summer	doc. Ing. Jitka Meluchová, PhD. Ing. Martina Mateášová, PhD. Ing. Miroslava Vašeková, PhD. Ing. Martina Mateášová, PhD. Ing. Adriana Surovičová, PhD. Ing. Anton Marci, PhD. Ing. Miroslava Vašeková, PhD. doc. Ing. Jitka Meluchová, PhD.
KÚA FHI/IIE21196/21	Accounting in a multinational IT corporation	3	0P + 2C	Examination		summer	Ing. Martina Ballová, PhD. Ing. Michaela Bednárová, BA (Hons), PhD. Ing. Petra Krišková, PhD. doc. Ing. Zuzana Kubaščíková, PhD. Ing. Martina Ballová, PhD. doc. Ing. Zuzana Kubaščíková, PhD.
KÚA FHI/IIE21331/21	Financial Records (in English)	3	0P + 2C	Examination		summer	Ing. Daša Mokošová, PhD. Ing. Petra Krišková, PhD. doc. Ing. Zuzana Kubaščíková, PhD. doc. Yuliia Serpeninova, PhD.
KÚA FHI/IIE21902/21	Tax administration and tax proceedings	3	0P + 2C	Examination		summer	Ing. Adriana Surovičová, PhD. Ing. Anton Marci, PhD. Ing. Adriana Surovičová, PhD. Ing. Anton Marci, PhD. Ing. Petra Krišková, PhD.
KMO OF/IOB22192/22	Business Negotiations	4	2C	Examination		summer	doc. Ing. Viera Ružeková, PhD. Ing. Anabela Luptáková, PhD.
KPF FPM/IME21008/22	Financial Engineering	5	2P + 2C	Examination	1	summer	Dr. h. c. prof. Ing. Peter Markovič, PhD., DBA Ing. Jakub Lukáč, PhD.
KÚA FHI/IIE21253/21	Accounting of budgetary organizations, subsidized organizations and municipalities	6	2P + 2C	Examination	2	winter	Ing. Alena Kordošová, PhD.
KF NHF/NNB21206/21	Tax theory and policy	6	2P + 2C	Examination		winter	doc. Ing. Juraj Válek, PhD. doc. Ing. Jana Kušnírová, PhD. doc. Ing. Mgr. Jana Kubicová, PhD., MBA Ing. Tomáš Mazán, MSc.
KPF FPM/IME21046/23	Financial Investments		2P + 2C	Examination	2	winter	doc. Ing. Miloš Bikár, PhD. Ing. Miroslav Kmeťko, PhD.
KPF FPM/IME21045/23	International Financial Management		2P + 2C	Examination	2	winter	doc. Ing. Miloš Bikár, PhD. prof. Dr. Ing. Anna Polednáková
KF NHF/INB21218/24	Indirect taxes		2P + 2C	Examination		winter	Ing. Marcela Rabatinová, PhD.
KF NHF/INB21220/24	Direct Taxes		2P + 2C	Examination		summer	Ing. Marcela Rabatinová, PhD.
KÚA FHI/IIE24700/24	Professional practice			Credits			Ing. Petra Krišková, PhD.
KÚA FHI/IIE24701/24	Tax Accounting Automation			Examination			Ing. Miroslava Vašeková, PhD.
KMO OF/IOB22197/24	Financial Transactions in the International Trade		2C	Examination		summer	Ing. Henrich Juhás, PhD.

State exams

Compulsory courses

Blok - Povinne predmety

	PP			Range	Ending	Years		Teachers
KÚA FHI/IIE22825/21		Accounting, auditing and controll	10		State examination
KÚA FHI/IIE22835/21		Final Thesis and its Defense	10		Defence of the final thesis

Compulsory elective courses

The following symbol may appear after the data on the scope of education:
d – Days in a semester
h – Hours in a week
s – Hours in a semester
t – Weeks in a semester
If none of these symbols are given, the “hours per week” range is assumed

PP – profile subject