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Course detail

Double-Entry Bookkeeping

Subjet code : FEKT-NPOU
Faculty: Faculty of Electrical Engineering and Communication
Academic year: 2011/2012
Open: No
Supervisor: Ing. Martin Jílek
Department: Departement of Foreign Languages
Study level: Master's
Study form: full-time study
Language of instruction: English
Number of credits: 4
Completion: examination
Year of study: 1
Semester: winter
Duty: general knowledge

The study programmes with the given course

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.
Prerequisites:
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.
Course curriculum:
1.Rules of law related to double-entry bookkeeping, rules of accounting
2.Accounting system
3.Closing account
4.Exercises
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.
Recommended reading:
Double-entry bookkeeping, Tom Clendon, 2000
The Language of Money, Edna Carex, 2002

Type of course unit:
Lecture: 26 hours, compulsory
Teacher: Ing. Martin Jílek
Exercise: 26 hours, compulsory
Teacher: Ing. Martin Jílek