Professional practice
- Ending: Credits
- Faculty of Economic Informatics
Teachers
Included in study programs
Teaching results
Knowledge
Upon completion of the subject, the student will acquire knowledge relating to the application of legal regulations and internal standards governing the field of accounting, auditing, payroll and tax records in the specific conditions of the practice of accounting, auditing, consulting companies or companies providing tax consulting. At the same time, he will gain knowledge about the application of the principles of teamwork and communication with clients.
Competences
The student will acquire competencies consisting of the ability to adapt to the social environment of the relevant organization and perform activities corresponding to the selected job position in accordance with the requirements of "best practice" in accordance with the rules and limitations defined by the relevant legislation and internal regulations of the given organization.
Skills
The graduate of the subject will acquire: a) application skills that will allow him to apply theoretical knowledge of accounting, auditing and taxes in the conditions of the practice of real organizations and b) social skills for working in a team and communicating with clients.
Indicative content
General conditions for work in accounting, auditing and consulting organizations or organizations providing tax advice. Relevant provisions of Act No. 311/2001 Coll. of law (Labor Code) and Act No. 18/2018 Coll. of law on the protection of personal data and on the amendment and supplementation of certain laws (as amended). Explanation the organizational structure of the selected organization in which the practice will be carried out. Explanation of the relevant provisions of internal regulations, directives and methodological instructions concerning the activities that the student will perform in the given position. Maintaining and processing of accounting records in accordance with the relevant legislation in the field of accounting, direct taxes or value added tax. Achievement of practical experience from inventory and payroll records. Participation in the audit / preparation of tax returns. Preparation, processing and communication of materials for team leaders.
Syllabus
Syllabus 1. General conditions for work in accounting, auditing and consulting organizations or organizations providing tax advice. Relevant provisions of Act No. 311/2001 Coll. of laws (Labor Code) and Act No. 18/2018 Coll. of laws on the protection of personal data and on the amendment and supplementation of certain laws (as amended). 2. Explanation the organizational structure of the selected organization in which the practice will be carried out. 3. – 4. Explanation of the relevant provisions of internal regulations, directives and methodological instructions concerning the activities that the student will perform in the given position. 5. – 8. Maintaining and processing of accounting records in accordance with the relevant legislation in the field of accounting, direct taxes or value added tax. 9. – 10. Achievement of practical experience from inventory and payroll records. 11. – 12. Participation in the audit / preparation of tax returns. 13. Preparation, processing and communication of materials for team leaders.
Requirements to complete the course
- Confirmation of completion of professional practice corresponding to the graduate profile of the study program in a relevant organization, which may be the Supreme Audit Office of the Slovak Republic, the Financial Administration of the Slovak Republic or an organization in whose statutory bodies at least one member of the Slovak Chamber of Auditors or the Slovak Chamber of Tax Advisors or holder of the FCCA title awarded by the Association of Certified Chartered Accountants operates;
- Achieving at least 51% of points from the evaluation of the prepared and submitted final report from professional practice.
Student workload
• Introductory training: 2 hours
• Completion of professional practice in a relevant organization: 144 hours
• Preparation of final report: 10 hours
Language whose command is required to complete the course
slovak
Date of approval: 28.05.2024
Date of the latest change: 22.05.2024