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
The ability to keep the double-entry bookkeeping in an independent way and to orientate herself/himself in it.
Prerequisites
The subject knowledge on the secondary school level is required.
Co-requisites
Not applicable.
Recommended optional programme components
Not applicable.
Recommended or required reading
Skálová, J.: Podvojné účetnictví 2019, Grada Publishing Praha
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
Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.Teaching methods: preaching, discussion, examples of accounting - practising.
Assesment methods and criteria linked to learning outcomes
Requirements for completion of a course are specified by a regulation issued by the lecturer responsible for the course and updated for every.
Language of instruction
Czech
Work placements
Not applicable.
Course curriculum
1.Rules of law related to double-entry bookkeeping, rules of accounting
2.Accounting system
3.Closing account
4.Exercises
Aims
The students will get a basic orientation in the terminology and will become familiar with the principles of double-entry bookkeeping.
Specification of controlled education, way of implementation and compensation for absences
The content and forms of instruction in the evaluated course are specified by a regulation issued by the lecturer responsible for the course and updated for every academic year.
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
eLearning: opened course