Course detail

Double-Entry Bookkeeping

FEKT-NPOUAcad. year: 2015/2016

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.

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.

Prerequisites

The subject knowledge on the Bachelor´s degree level is requested.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Double-entry bookkeeping, Tom Clendon, 2000
The Language of Money, Edna Carex, 2002

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.

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.

Language of instruction

English

Work placements

Not applicable.

Course curriculum

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

Aims

The students will get a basic orientation in the terminology and will become familiar with the principles of double-entry bookkeeping.

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.

Classification of course in study plans

  • Programme EEKR-MN Master's

    branch MN-BEI , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-TIT , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-KAM , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-EVM , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-EST , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-MEL , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-SVE , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-EEN , 1. year of study, winter semester, 4 credits, general knowledge
    branch MN-BEI , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-TIT , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-KAM , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-EVM , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-EST , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-MEL , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-SVE , 2. year of study, winter semester, 4 credits, general knowledge
    branch MN-EEN , 2. year of study, winter semester, 4 credits, general knowledge

Type of course unit

 

Lecture

26 hours, compulsory

Teacher / Lecturer

Exercise

26 hours, compulsory

Teacher / Lecturer