FEKT-XPOUAcad. 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.
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.
The subject knowledge on the secondary school level is required.
Recommended optional programme components
Recommended or required reading
Skálová, J.: Podvojné účetnictví 2013, Grada Publishing Praha
Kolektiv autorů: Nové příklady z účetnictví a jejich řešení pro SŠ a pro veřejnost, Fortuna, Praha, 2003
Jindrák, J.: Sbírka souvztažností k účtům směrné účtové osnovy 2009, Anag, Praha, 2009
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
1.Rules of law related to double-entry bookkeeping, rules of accounting
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 AJEI-H Bachelor's
- Programme EEKR-ML1 Master's
branch ML1-BEI , 1. year of study, summer semester, 4 credits, general knowledge
- Programme EEKR-M1 Master's
branch M1-BEI , 2. year of study, summer semester, 4 credits, general knowledge