| Course unit code: |
FEKT-LPOU |
| Type of course unit: |
general knowledge |
| Level of course unit: |
Master's (2nd cycle) |
| Year of study: |
1 |
| Semester: |
summer |
| Number of ECTS credits: |
4 |
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.
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Mode of delivery:
20 % face-to-face, 80 % distance learning
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Prerequisites:
The subject knowledge on the Bachelor´s degree level is requested.
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Recommended optional programme components:
n. a.
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Course contents (annotation):
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.
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Recommended or required reading:
Učebnice: kolektiv autorů - Podvojné účetnictví 2005, Grada Publishing Praha
Kolektiv autorů: Nové příklady z účetnictví a jejich řešení pro SŠ a pro veřejnost,Fortuna,Praha,2003
Jindrák, J.: Sbírka souvztažností s opravami pro rok 2004, Závěrka, Praha, 2004
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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.
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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.
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Language of instruction:
Czech
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