THE FACTORS INFLUENCING COLLEGE STUDENTS' CHOICE OF ELECTIVE SUBJECTS

The rate of employment of any country is affected not just by the business cycle, but also by the education level of population. People between 20 and 34 years old represent the first generation of grown-ups in the world of on-line technologies; more than half of them expect to work long after reaching the age of 65. The Faculty of Management and Economics of Tomas Bata University in Zlin is an educational and research institution providing modern environment and dynamic atmosphere to its students. One of the practical subjects for which the student can opt is called Accounting and Tax Office. In the course of the study, the students build their profiles and clarify their idea of their future occupation. This research examined the graduates' views of the subject Accounting and Tax Office, whether after graduating from this course, they are better prepared for practice and if it increases their competitiveness in the labour market. The research also dealt with issues related to the ability to work in a large team, using their own creativity and responsibility for their work. Several statistical procedures have been used. The normal distribution was tested by the Kolmogorov-Smirnov test, but as the file is on the edge of number of 50, a Shapiro-Wilk test was executed to test whether the data come from a normal distribution. The results show that training based on practical situations from real life sufficiently prepares students for the upcoming practice and independent activities of the tax and accounting advisor.