Objective of the course – aims of the course unit:
The students will get a basic orientation in the terminology and will become familiar with the principles of double-entry bookkeeping.
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Objective of the course – learning outcomes and competences:
The ability to keep the double-entry bookkeeping in an independent way and to orientate herself/himself in it.
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Prerequisites:
The subject knowledge on the Bachelor´s degree level is requested.
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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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Teaching methods and criteria:
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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Course curriculum:
1.Rules of law related to double-entry bookkeeping, rules of accounting
2.Accounting system
3.Closing account
4.Exercises
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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.
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Recommended reading:
Double-entry bookkeeping, Tom Clendon, 2000
The Language of Money, Edna Carex, 2002
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