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.
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.
The subject knowledge on the Bachelor´s degree level is requested.
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.
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.
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.
1.Rules of law related to double-entry bookkeeping, rules of accounting
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.
Double-entry bookkeeping, Tom Clendon, 2000
The Language of Money, Edna Carex, 2002