Course detail

Double-Entry Bookkeeping

FEKT-XPC-POUAcad. year: 2025/2026

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

Czech

Number of ECTS credits

Mode of study

Not applicable.

Guarantor

Ing. Martin Jílek

Department

Department of Foreign Languages (UJAZ)

Entry knowledge

The subject knowledge on the secondary school level is required.

Rules for evaluation and completion of the course

Requirements for completion of a course are specified by a regulation issued by the lecturer responsible for the course and updated for every.
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.

Aims

The students will get a basic orientation in the terminology and will become familiar with the principles of double-entry bookkeeping.
The ability to keep the double-entry bookkeeping in an independent way and to orientate herself/himself in it.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Skálová, J.: Podvojné účetnictví 2019, Grada Publishing Praha

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme BKC-EKT Bachelor's 0 year of study, winter semester, elective
  • Programme BKC-MET Bachelor's 0 year of study, winter semester, elective
  • Programme BKC-TLI Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-AMT Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-APE Bachelor's 0 year of study, winter semester, elective

  • Programme BPC-AUD Bachelor's

    specialization AUDB-ZVUK , 0 year of study, winter semester, elective
    specialization AUDB-TECH , 0 year of study, winter semester, elective

  • Programme BPC-BTB Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-ECT Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-IBE Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-MET Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-SEE Bachelor's 0 year of study, winter semester, elective
  • Programme BPC-TLI Bachelor's 0 year of study, winter semester, elective
  • Programme MKC-EEN Master's 0 year of study, winter semester, elective
  • Programme MPC-EKT Master's 0 year of study, winter semester, elective
  • Programme MPC-EVM Master's 0 year of study, winter semester, elective
  • Programme MPC-TIT Master's 0 year of study, winter semester, elective

  • Programme MPC-AUD Master's

    specialization AUDM-ZVUK , 0 year of study, winter semester, elective

  • Programme MPC-BTB Master's 0 year of study, winter semester, elective
  • Programme MPC-EAK Master's 0 year of study, winter semester, elective
  • Programme MPC-EEN Master's 0 year of study, winter semester, elective
  • Programme MPC-EKT Master's 0 year of study, winter semester, elective
  • Programme MPC-EVM Master's 0 year of study, winter semester, elective
  • Programme MPC-IBE Master's 0 year of study, winter semester, elective
  • Programme MPC-KAM Master's 0 year of study, winter semester, elective
  • Programme MPC-MEL Master's 0 year of study, winter semester, elective
  • Programme MPC-SVE Master's 0 year of study, winter semester, elective
  • Programme BPC-NCP Bachelor's 0 year of study, winter semester, elective
  • Programme MPC-NCP Master's 0 year of study, winter semester, elective
  • Programme BPC-EMU Bachelor's 0 year of study, winter semester, elective

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

Bookkeeping legal frame
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

26 hod., compulsory

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

1.Rules of law related to double-entry bookkeeping, rules of accounting
2.Accounting system
3.Closing account
4.Exercises