Requalification course in accounting

The course is designed both for complete beginners who want to pursue accounting professionally after the course and for people who are registered with the Labour Office and want to improve or expand their qualifications.

By completing the Accounting retraining course offered by us, you will gain comprehensive knowledge in the field of accounting and the tax system of the Czech Republic. During the course, great attention is paid to the practical practice of accounting examples.

The course is accredited by the Ministry of Education, Youth and Sports. It ends with a final exam, after which the graduates receive a certificate from the MŠMT.

You can also take the entire course as an online course. Only the practical part - computer practice and the final exam must be taken in the classroom. Classes are taught 2 times a week in 120-minute blocks. In total 24 x 120 minutes.


Course outline:

1. Introduction to accounting: The importance of accounting. Types of accounting systems. Accounting principles. Types of accounts. Double entry. Balance sheet. Profit and loss account. Archiving of documents.


2. Types of accounting documents: Accounting and tax documents. Document requirements. Archiving of documents.


3. Financial assets: Accounting for cash, current accounts and valuables. Accounting for short-term loans.


4. Stocks: Inventory valuation. Accounting for inventories under methods A and B. Inventory and accounting for the result of inventory.


5. Assets: Tangible and intangible fixed assets. Accounting for the acquisition, depreciation and disposal of assets. Types of depreciation and calculation of depreciation.


6. Receivables and payables: Accounting of invoices and advances, including the tax document for payment. Payroll calculation and accounting. Accounting for taxes and subsidies.


7. Costs and revenues in terms of tax deductibility: Accounting for costs and revenues and their tax deductibility under the Income Tax Act. Method of setting up analytical accounts.


8. Financial statements and closing: Closure of accounts. Calculation of economic result and income tax. Distribution of the economic result.


9. Accruals and contingent accounts.


10. Foreign currencies: Accounting for exchange differences on receivables, payables and cash.


11. Reserves and provisions: Types of reserves and their accounting. Which reserves are tax deductible. Types of provisions and their accounting. When a provision is tax deductible. When can a receivable be written off.


12. Leasing: Accounting for finance and operating leases. Correct accounting for zero instalments and prepayments.


13. Travel refunds: alculation and accounting of travel allowances in the conditions for the current year.


14. Practice on the computer: Invoice, cash and bank accounting in the accounting software Pohoda. Closing of accounts and calculation of profit and loss.


15. Basic overview of the tax system: The importance of taxes. Basic tax concepts. Tax system.


16. Income Tax Act: Personal and corporate income tax (interpretation according to the law). Practical calculations of the tax amount. Completion of personal and corporate income tax returns.


17. VAT Act: Interpretation of the VAT Act. Practical examples of calculating the amount of VAT and completing VAT returns.


18. Road tax: Taxpayers. Who is not obliged to pay road tax. Practical examples of calculating the amount of road tax and completing the tax return.


19. Practical examples: Calculations of personal income tax, corporate income tax, VAT and road tax.


20. Final exam.

Requalification course in accounting - the length of the course is 160 teaching hours (80 hours classroom, 80 hours self-study).
Classes are held twice a week. 16 x 5 lessons in total. Minimum number of participants is 3, maximum 6.
The price of the course is 10 000,--CZK retraining courses are exempt from VAT.


Course in classroom 12.2. - 3.4.2024. Classes will take place every Monday and Tuesday from 8:00 - 12:00 with the exception of 1.4.2024, when the course will not take place. On 26.3. and 2.4. we will be practicing accounting on PC and on 3.4.2024 on Wednesday the final exam will take place.
See calendar.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? With the exception of the final exam, you can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has twenty four two-hour lessons.

1. Individual form


• One participant without computer practice: price 22 000,--CZK.
  One participant with computer practice: price 24 000,--CZK.
  Retraining courses are exempt from VAT.


2. Group form


• Two participants without computer practice: price 18 000,--CZK.
  Two participants with computer practice: price 20 000,--CZK.
  Retraining courses are exempt from VAT.


• Three participants without computer practice: price 15 000,--CZK.
  Three participants with computer practice: price 18 000,--CZK.
  Retraining courses are exempt from VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange.
The price of the individual course is 30 000,--CZK. Retraining courses are exempt from VAT.

Recertification course in payroll accounting

This retraining course will teach you everything you need to work as a payroll accountant. It is designed for complete beginners as well as for those who want to expand their knowledge of payroll.

By completing the course, you will gain theoretical and practical knowledge in the field of labour law and payroll calculation so that you will be able to independently process payroll in smaller and larger companies.

The course is accredited by the Ministry of Education, Youth and Sports. It ends with a final exam, after which the graduates receive a certificate from the MŠMT.


Course outline:

1. Labour law issues: Labour law. Types of employment relationships. Establishment, change and termination of the employment relationship. Particulars of an employment contract.


2. Working hours, holidays: Types of working time. Working time scheduling. Breaks at work. Types of leave. Conditions for taking leave.


3. Obstacles at work: Types of obstacles at work on the part of the employee and the employer.


4. Agreements outside the employment relationship: Agreement to perform work. Agreement on work activity.


5. Payroll calculation: Calculation of gross wages. Calculation of overtime, weekend, holiday and night work premiums. Calculation of net wages.


6. Average pay: Types of average pays. Calculation of average pay.


7. Payroll deductions: Types of precipitation. Calculation of enforcement deductions.


8. Compensation for illness: Difference between compensation for incapacity for work and sickness benefit. Calculation of the amount of compensation for incapacity for work. Specific examples of calculation (for child benefits and executions).


9. Annual billing: To whom the employer can make an annual settlement. Procedure for annual settlement. Application of deductions and discounts in the annual settlement.


10. Practical exercises in payroll accounting on the computer.


11. Final exam.

Recertification course in payroll accounting - the length of the course is 120 teaching hours (80 hours classroom, 40 hours self-study).
Classes are held twice a week. 16 x 5 lessons in total. Minimum number of participants is 3, maximum 6.
The price of the course is 10 000,--CZK retraining courses are exempt from VAT.


Course in classroom - please contact us to schedule a course.
See calendar and order form.


Other options for completing the course:

Online course
Are the dates or times of the lessons inconvenient for you? With the exception of the final exam, you can take the entire course online from the comfort of your own home. You can arrange dates and times with the lecturer. The online course has twenty four two-hour lessons.

1. Individual form


• One participant without computer practice: price 22 000,--CZK.
  One participant with computer practice: price 24 000,--CZK.
  Retraining courses are exempt from VAT.


2. Group form


• Two participants without computer practice: price 18 000,--CZK.
  Two participants with computer practice: price 20 000,--CZK.
  Retraining courses are exempt from VAT.


• Three participants without computer practice: price 15 000,--CZK.
  Three participants with computer practice: price 18 000,--CZK.
  Retraining courses are exempt from VAT.

Individual lessons
Do the dates and times of the lessons not suit you? But do you need to take the course in person with the lecturer? Arrange an individual lesson. The lessons take place in the classroom at the times and dates you arrange.
The price of the individual course is 30 000,--CZK. Retraining courses are exempt from VAT.