Course detail
Double-Entry Bookkeeping
FEKT-XPOUAcad. year: 2016/2017
The course is organized as a single-term course, in which the students will get familiar step-by-step with the balance sheet, its split-up onto the particular accounts, they will master the principles of double-entry bookkeeping and learn how to compile the profit and loss account and the closing account.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
2.Accounting system
3.Closing account
4.Exercises
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
- Programme BTBIO-A Bachelor's
branch A-BTB , 2 year of study, winter semester, elective general
branch A-BTB , 3 year of study, winter semester, elective general - Programme BTBIO-F Master's
branch F-BTB , 1 year of study, winter semester, elective general
branch F-BTB , 2 year of study, winter semester, elective general - Programme EECC Bc. Bachelor's
branch B-SEE , 2 year of study, winter semester, elective general
branch B-SEE , 3 year of study, winter semester, elective general
branch B-TLI , 2 year of study, winter semester, elective general
branch B-TLI , 3 year of study, winter semester, elective general
branch B-EST , 2 year of study, winter semester, elective general
branch B-EST , 3 year of study, winter semester, elective general
branch B-AMT , 2 year of study, winter semester, elective general
branch B-AMT , 3 year of study, winter semester, elective general
branch B-MET , 2 year of study, winter semester, elective general
branch B-MET , 3 year of study, winter semester, elective general - Programme EEKR-M Master's
branch M-TIT , 2 year of study, winter semester, elective general
branch M-BEI , 1 year of study, winter semester, elective general
branch M-MEL , 2 year of study, winter semester, elective general
branch M-KAM , 2 year of study, winter semester, elective general
branch M-EEN , 2 year of study, winter semester, elective general
branch M-EST , 2 year of study, winter semester, elective general
branch M-SVE , 2 year of study, winter semester, elective general
branch M-TIT , 1 year of study, winter semester, elective general
branch M-BEI , 2 year of study, winter semester, elective general
branch M-MEL , 1 year of study, winter semester, elective general
branch M-EVM , 2 year of study, winter semester, elective general
branch M-EVM , 1 year of study, winter semester, elective general
branch M-KAM , 1 year of study, winter semester, elective general
branch M-EEN , 1 year of study, winter semester, elective general
branch M-EST , 1 year of study, winter semester, elective general
branch M-SVE , 1 year of study, winter semester, elective general - Programme EEEI-H Bachelor's
branch H-AEI , 2 year of study, winter semester, elective general
branch H-AEI , 3 year of study, winter semester, elective general - Programme AUDIO-J Bachelor's
branch J-AUD , 2 year of study, winter semester, elective general
branch J-AUD , 3 year of study, winter semester, elective general - Programme EEKR-M Master's
branch M-EST , 2 year of study, winter semester, elective general
branch M-KAM , 2 year of study, winter semester, elective general
branch M-SVE , 2 year of study, winter semester, elective general
branch M-MEL , 2 year of study, winter semester, elective general
branch M-EEN , 2 year of study, winter semester, elective general
branch M-TIT , 2 year of study, winter semester, elective general
branch M-BEI , 1 year of study, winter semester, elective general
branch M-EST , 1 year of study, winter semester, elective general
branch M-KAM , 1 year of study, winter semester, elective general
branch M-SVE , 1 year of study, winter semester, elective general
branch M-MEL , 1 year of study, winter semester, elective general
branch M-EVM , 1 year of study, winter semester, elective general
branch M-EVM , 2 year of study, winter semester, elective general
branch M-EEN , 1 year of study, winter semester, elective general
branch M-TIT , 1 year of study, winter semester, elective general
branch M-BEI , 2 year of study, winter semester, elective general - Programme EEKR-CZV lifelong learning
branch EE-FLE , 1 year of study, winter semester, elective general
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
Basic terminology of a bookkeeping
Account coding No. 0 - long term assets
Account coding No. 1 - material on stock
Account coding No. 2 - financial accounts
Account coding No. 3 - accounting relations
Account coding No. 4 - capital accounts and long-term liabilities
Costs and revenues
Balancing and sub-balancing accounts
Financial assets
Rectifying items
Complex examplee
Fundamentals seminar
Teacher / Lecturer
Syllabus