Introduction to Bookkeeping
FEKT-HZAUAcad. year: 2018/2019
The course is a single-term course, in which the students will be acquainted 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 do double-entry bookkeeping in an independent way and to understand the system..
The subject knowledge on the secondary school level is required.
Recommended optional programme components
Recommended or required reading
Učebnice: kolektiv autorů - Podvojné účetnictví 2011, Grada Publishing Praha
Munzar a kol.: Nové příklady z účetnictví a jejich řešení, Fortuna Praha, ISBN: 80-7168-977-7
Jindrák, J.: Sbírka souvztažností k účtům směrné účtové osnovy se vzorovou účtovou osnovou s opravami pro rok 2013, ANAG, 2013, 978-80-7263-786-7
Dušek, J., Sedláček, J.: Daňová evidence podnikatelů 2015, Grada, Praha, 2015
Planned learning activities and teaching methods
Teaching methods depend on the type of course unit as specified in Article 7 of BUT Rules for Studies and Examinations.
Assesment methods and criteria linked to learning outcomes
Requirements for completion of the course are specified by a regulation issued by the lecturer responsible for the course and updated every year.
Language of instruction
Rules of law related to double-entry bookkeeping, rules of accounting. Accounting system. Closing account. Exercises.
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.