Profile of a graduate of a retraining course at

The course graduate is familiar with the statements of selected accounting entities and knows the impact of all transactions on the balance sheet and profit and loss statement. He/she can correctly account for small fixed tangible and intangible assets and long-term tangible and intangible assets. The course graduate can account for received and provided transfers. He/she knows the difference between accounting for transfers with and without settlement. He/she can account for a received investment transfer, calculate the transfer share and can time-defer investment transfers to income.

Other areas that graduates are skilled in include creating allowances for receivables, correcting errors in previous accounting periods, revaluing assets held for sale to fair value, and accruing expenses and income.

The graduate is able to correctly tax transactions at the output of a selected accounting unit from the perspective of the Value Added Tax Act (hereinafter also "VAT") and knows on which line the transactions are reported in the tax return and the section in which the transactions are reported in the audit report. The graduate is also able to claim VAT deduction for received taxable supplies, can distinguish between: i) full entitlement to deduction, ii) partial entitlement to deduction (Sections 75 and 76 of the VAT Act), iii) received taxable supplies without entitlement to VAT deduction.