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

Ing. Martin Jílek

Department

Department of Foreign Languages (UJAZ)

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.

Literature

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

 

Lecture

26 hours, optionally

Teacher / Lecturer

Ing. Martin Jílek

Fundamentals seminar

26 hours, compulsory

Teacher / Lecturer

Ing. Martin Jílek

eLearning

eLearning: opened course