In the area of tertiary education occur reforms that are aimed at establishing the learning outcomes. Those outputs should serve as a tool for quality assurance of tertiary education by defining the level of proven knowledge, skills and competencies of graduates. Equally important is to verify the level of knowledge, skills and competencies. This article therefore focuses on the assessment of learning outcomes. Specifically, the assessment of learning outcomes in accounting courses taught at VŠTE. The established method of evaluation is prepared on the basis of three basic accounting courses taught at VŠTE, namely Accounting I, Accounting II Accounting III. The evaluation methodology is based on the specific needs of these subjects and consists of didactic test in the range of 25 questions, of which 1/3 validates the knowledge and two thirds are focused on the skills acquired by students. The second part of the evaluation of accounting courses is to develop a case study or essay. This part of the assessment focuses on the verification of professional skills and general competencies of the student. Both parts of the evaluation are closely linked to the established learning outcomes. The selected method is then applied on basic accounting subjects.