The Faculty of Economics and Management is providing quality economic and managerial education within the accredited study programs. We analyzed the obtained students´ results of study program Accounting in the subject of Basics of Accounting. The analysis subject was the students’ success in the before mentioned subject and changes in the final assessment. We assessed reached results of 318 students for 4 academic years, this subject was obligatory for these students. The final assessment was analyzed as a whole, as well as the manner these students achieved. We were interested whether the student met the conditions in an ordinary term. According to our opinion the analysis considered the necessary factor, the type of graduated secondary school. The average grade in individual terms was calculated by the arithmetic mean from all grades “A - FX”, the total average grade was similarly calculated as the arithmetic mean of the final assessment recorded in the reports. In the analysis, the structure of students was also described through the mode, which is defined as the most common value of a statistical feature. We found out that the graduates of business academy prevail in the study program Accounting. We assumed that the graduates of business academies reach the best results in comparison with other students. However, the aggregated results of assessments did not confirm the existence of such an advantage. The worst average assessment is characteristic for the first corrective term, on the contrary, the best average grade is given in the second corrective term.

As a result of the explosive growth of scientific knowledge and the rapid development of ICT, the world economy is undergoing crucial global changes, which are the most significant since the industrial revolution. Digitization represents the most important element of the fourth industrial revolution, enabling the connection of technology and people. The digital economy is related to the rapid onset and penetration of information and communication technologies into all areas of human activity, which also requires new perspectives on the factors affecting the development and success of the economy. We digitize information and data, digitize the processes and systems that make up the functioning of the company, and digitally transform the company and its strategy. The main task of article is to determine the digital economy in the context of digital transformation and their impact on the electronification of accounting processes in the Slovak Republic. The article defines the progress and level of development of Europe's digital competitiveness in individual EU member states using the Digital Economy and Society Index (DESI). The position of Slovakia and the EU is compared for the period from 2018 to 2022. Slovakia needs to create conditions for the gradual digital transformation of all sectors of the economy. Digitization is also coming to the accounting. The article also describes how the approved amendment to the Act on Accounting as of January 1, 2022 creates space for streamlining the processing and archiving of accounting records. The current change in the amendment to the Act on Accounting thus offers completely new opportunities for working with corporate accounting in relation to internal processes in the company, but also in relation to financial administration or tax authorities. All entities, this also applies to agricultural entities keeping the double entry accounting, are obliged to follow the Act No. 431/2002 Coll. on Accounting as amended.

Currently, expert witness's activities became an essential part of the development of business activities. Expert witness's activities deals with the process of determining the value based on the use of appropriate valuation methods. The basic role of expert witness's activities is valuation of the assets. In practice, expert witness' opinions are increasingly required not only by the courts and other public authorities, but also by the banking institutions, natural and legal persons. This demand stems primarily from the difference between the perception of price and the actual value of assets. The essential prerequisite for the success of a forensic expert witness's work is the access to quality information. The article's aim is to identify the information sources from which an expert witness is based on the preparation of expert witness's opinion. The theoretical and empirical research was applied in order to achieve the article's aim. The collection of empirical data was carried out using the technique of standardized interview with respondents. Based on the conducted research it can be concluded that the accounting is the principal point and the information source underlying the activity of a forensic expert witness in the determination of general asset value respectively the parts or individual assets items. Accounting presents the information source for various internal and external users. Forensic expert witnesses shall be even included to the users of accounting as regards the establishment of expertizing as a new scientific discipline.

To limit the spread of COVID-19 disease universities and schools revised the mode of delivery from contact teaching to distance teaching. The implementation of educational activities by the distance method replaces the direct contact of the teacher with the students and places increased emphasis on the quality and comprehensibility of study materials and their availability for students. The aim of the paper is to present a modern form of an accounting teaching through a case study of distance teaching in the course Single-entry bookkeeping system at the Faculty of Economics and Management of the Slovak University of Agriculture in Nitra. Seminars from the course Single-entry bookkeeping system are realized in an accounting software, so it was necessary to find the optimal solution to ensure the distance teaching. We chose to make video tutorials using software which allows to record activities on the desktop together with the teacher as a narrator. Video tutorials allow students working in a demo version of the taught accounting software to gain professional knowledge and skills with working in the accounting software and as well as within the distance learning. The paper also evaluates the examination results from the course Simple-entry bookkeeping system for the last four academic years. The evaluation showed, that in the academic year 2020/2021 when the distance teaching started, the highest success rate on the first term and at the same time the worst average grade was achieved by students.

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