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..


The subject knowledge on the secondary school level is required.


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.


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



13 hours, optionally

Teacher / Lecturer

Fundamentals seminar

13 hours, compulsory

Teacher / Lecturer