In this paper, we present the results of the calculations of optical losses in the solar cells layers based
on heterojunction n-ZnMgO / p-CuO with ZnO and ITO frontal contacts. The calculations were carried out
taking into account a light absorption in the auxiliary layers of the device. As a result, the spectral dependencies
of transmittance Т(λ) in the absorber layer of solar cell were defined. It is made possible to optimize
the design of the solar cells based on such heterojunctions