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:

Compulsory courses

Blok - Blok povinných predmetov

PP Range Ending Years Teachers
KMA FHI/IIC21241/21 Enterprise Risk Management (ERM) 5 2P + 2C Examination 1 winter
KPF FPM/IME21018/21   Financial Management 5 2P + 2C Examination 1 winter
KÚA FHI/IIE21071/21   Performance Management 5 2P + 2C Examination 1 winter
KÚA FHI/IIE21134/21   Accounting for financial and capital transactions 5 2P + 2C Examination 1 winter
KÚA FHI/IIE21172/21 IFRS: Individual (separate) financial statements I 5 2P + 2C Examination 1 winter
KÚA FHI/IIE21201/21 Theory of accounting 5 2P + 2C Examination 1 winter
KÚA FHI/IIE21024/21 Auditing I 6 2P + 2C Examination 1 summer
KÚA FHI/IIE21173/21   IFRS: Individual (separate) financial statements II 6 2P + 2C Examination 1 summer
KÚA FHI/IIE21261/21   Accounting and auditing of financial institutions 6 2P + 2C Examination 1 summer
KÚA FHI/IIE21960/21 Trends and new initiatives in accounting 6 2P + 2C Examination 1 summer
KÚA FHI/IIE21025/21   Auditing II 4 0P + 2C Examination 2 winter
KÚA FHI/IIE21183/21   Accounting and taxes of legal entities II 6 2P + 2C Examination 2 winter
KÚA FHI/IIE21231/21   Internal audit and control 3 0P + 2C Examination 2 winter
KÚA FHI/IIE21242/21   IFRS: Consolidated Financial Statements I 6 2P + 2C Examination 2 winter
KÚA FHI/IIE21513/22   Seminar for the final thesis I 2 0P + 1C Credits 2 winter
KÚA FHI/IIE21243/22   IFRSs: Consolidated financial statements II 4 0P + 2C Examination 2 summer
KÚA FHI/IIE21302/21   Value added tax 4 0P + 2C Examination 2 summer
KÚA FHI/IIE21514/22   Seminar for the final thesis II 2 0P + 1C Credits 2 summer

Compulsory elective courses

Blok - Povinne voliteľné predmety I

PP Range Ending Years Teachers
KOVE FHI/IIB21510/22   Optimal Programming I 5 2P + 2C Examination winter
KÚA FHI/IIE21184/21   Tax accounting 6 2P + 2C Examination summer
KÚA FHI/IIE21196/21   Accounting in a multinational IT corporation 3 0P + 2C Examination summer
KÚA FHI/IIE21331/21   Financial Records (in English) 3 0P + 2C Examination summer
KÚA FHI/IIE21902/21   Tax administration and tax proceedings 3 0P + 2C Examination summer
KMO OF/IOB22192/22   Business Negotiations 4 2C Examination summer

Blok - Povinne voliteľné predmety II

PP Range Ending Years Teachers
KPH FPM/IMC21021/21   Business Value Management 6 2P + 2C Examination 2 winter
KÚA FHI/IIE21016/22   English conversation for professional accountants 3 0P + 2C Examination 2 winter
KBaMF NHF/INC21210/21   International Financial Centers 3 1P + 1C Examination 2 winter
KMA FHI/IIC21210/21   Financial Market Analysis 6 2P + 2C Examination 2 winter
KMO OF/IOB22193/22   International Expansion of the Companies 3 2C Examination 2 winter
KOVE FHI/IIB21351/22   Econometric Modeling 6 2P + 2C Examination 2 winter
KÚA FHI/IIE21951/21   Business simulations 3 0P + 2C Examination 2 winter
KÚA FHI/IIE21952/21   Professional skills of an accountant and auditor 3 0P + 2C Examination 2 winter
KM FPM/IMB21020/21   Project Management 6 2P + 2C Examination 2 summer
KÚA FHI/IIE21641/21   IFRS: Business Combinations 3 0P + 2C Examination 2 winter

Elective courses

Blok - Výberové predmety

PP Range Ending Years Teachers
KOVE FHI/IIB21510/22   Optimal Programming I 5 2P + 2C Examination winter
KÚA FHI/IIE21184/21   Tax accounting 6 2P + 2C Examination summer
KÚA FHI/IIE21196/21   Accounting in a multinational IT corporation 3 0P + 2C Examination summer
KÚA FHI/IIE21331/21   Financial Records (in English) 3 0P + 2C Examination summer
KÚA FHI/IIE21902/21   Tax administration and tax proceedings 3 0P + 2C Examination summer
KMO OF/IOB22192/22   Business Negotiations 4 2C Examination summer
KPF FPM/IME21008/22   Financial Engineering 5 2P + 2C Examination 1 summer
KÚA FHI/IIE21253/21   Accounting of budgetary organizations, subsidized organizations and municipalities 6 2P + 2C Examination 2 winter
KF NHF/NNB21206/21   Tax theory and policy 6 2P + 2C Examination winter
KPF FPM/IME21046/23   Financial Investments 2P + 2C Examination 2 winter
KPF FPM/IME21045/23   International Financial Management 2P + 2C Examination 2 winter
KF NHF/INB21218/24   Indirect taxes 2P + 2C Examination winter
KF NHF/INB21220/24   Direct Taxes 2P + 2C Examination summer
KÚA FHI/IIE24700/24   Professional practice Credits
KÚA FHI/IIE24701/24   Tax Accounting Automation Examination
KMO OF/IOB22197/24   Financial Transactions in the International Trade 2C Examination summer

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