Podrobný výpis o publikaci

The accounting knowledge of students of the full-time and part-time forms of study at School of Business Administration in Karviná was researched in the internal project "New trends and specifics of accounting in the context of legislative changes in the Czech Republic." The aim of the article was to evaluate the level of student knowledge in the field of accounting and to find out whether there is a dependence of their accounting knowledge on the form and degree of their study, on the field of study and last but not least on their work experience. The non-parametric Kruskal-Wallis test was used to fulfil the aim of the paper. The examined dependence was still verified using Chi-Square tests, all using the SPSS program. The results of the questionnaire survey show that almost 32 % of students have a very good knowledge of accounting and almost 43 % of respondents showed good knowledge in this area. Furthermore, it was found that the form and degree of study did not affect the level of student knowledge. In the field of study, on the other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience of students was most markedly reflected in the students' accounting knowledge.