Course detail
Double-Entry Bookkeeping
FEKT-XPC-POUAcad. year: 2020/2021
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.
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Recommended optional programme components
Literature
Jindrák, J.: Sbírka souvztažností k účtům směrné účtové osnovy 2019, Anag, Praha, 2019
Rubáková, V.: Praktické účetní případy 2013, Grada Publishing Praha
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Language of instruction
Work placements
Course curriculum
2.Accounting system
3.Closing account
4.Exercises
Aims
Specification of controlled education, way of implementation and compensation for absences
Classification of course in study plans
- Programme BPC-AUD Bachelor's
specialization AUDB-ZVUK , any year of study, winter semester, 4 credits, elective
specialization AUDB-TECH , any year of study, winter semester, 4 credits, elective - Programme BPC-AMT Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BPC-BTB Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BPC-EKT Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BKC-EKT Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BPC-IBE Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BPC-MET Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BKC-MET Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BPC-SEE Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BKC-SEE Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BKC-TLI Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme BPC-TLI Bachelor's, any year of study, winter semester, 4 credits, elective
- Programme MPC-AUD Master's
specialization AUDM-ZVUK , any year of study, winter semester, 4 credits, elective
- Programme MPC-BTB Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-KAM Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-EVM Master's, any year of study, winter semester, 4 credits, elective
- Programme MKC-EVM Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-EEN Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-EKT Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-IBE Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-MEL Master's, any year of study, winter semester, 4 credits, elective
- Programme MPC-SVE Master's, any year of study, winter semester, 4 credits, elective
Type of course unit
eLearning