Course detail

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..

Prerequisites

The subject knowledge on the secondary school level is required.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

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

Czech, English

Work placements

Not applicable.

Course curriculum

Rules of law related to double-entry bookkeeping, rules of accounting. Accounting system. Closing account. 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 AJEI-H Bachelor's

    branch H-AEI , 2. year of study, summer semester, 3 credits, general knowledge

Type of course unit

 

Lecture

13 hours, optionally

Teacher / Lecturer

Exercise

13 hours, compulsory

Teacher / Lecturer