Course detail

Double-Entry Bookkeeping

FEKT-XPOUAcad. year: 2018/2019

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 secondary school level is required.

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

Skálová, J.: Podvojné účetnictví 2013, Grada Publishing Praha
Kolektiv autorů: Nové příklady z účetnictví a jejich řešení pro SŠ a pro veřejnost, Fortuna, Praha, 2003
Jindrák, J.: Sbírka souvztažností k účtům směrné účtové osnovy 2009, Anag, Praha, 2009
Rubáková, V.: Praktické účetní případy 2013, Grada Publishing Praha

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.Teaching methods: preaching, discussion, examples of accounting - practising.

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

Czech

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 AUDIO-J Bachelor's

    branch J-AUD , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme BTBIO-A Bachelor's

    branch A-BTB , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme EEKR-B Bachelor's

    branch B-AMT , 2. year of study, winter semester, 4 credits, general knowledge
    branch B-EST , 2. year of study, winter semester, 4 credits, general knowledge
    branch B-MET , 2. year of study, winter semester, 4 credits, general knowledge
    branch B-SEE , 2. year of study, winter semester, 4 credits, general knowledge
    branch B-TLI , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme AJEI-H Bachelor's

    branch H-AEI , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme AUDIO-J Bachelor's

    branch J-AUD , 3. year of study, winter semester, 4 credits, general knowledge

  • Programme BTBIO-A Bachelor's

    branch A-BTB , 3. year of study, winter semester, 4 credits, general knowledge

  • Programme EEKR-B Bachelor's

    branch B-AMT , 3. year of study, winter semester, 4 credits, general knowledge
    branch B-EST , 3. year of study, winter semester, 4 credits, general knowledge
    branch B-MET , 3. year of study, winter semester, 4 credits, general knowledge
    branch B-SEE , 3. year of study, winter semester, 4 credits, general knowledge
    branch B-TLI , 3. year of study, winter semester, 4 credits, general knowledge

  • Programme AJEI-H Bachelor's

    branch H-AEI , 3. year of study, winter semester, 4 credits, general knowledge

  • Programme BTBIO-F Master's

    branch F-BTB , 1. year of study, winter semester, 4 credits, general knowledge

  • Programme EEKR-M1 Master's

    branch M1-BEI , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-TIT , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-KAM , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-EVM , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-EST , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-MEL , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-SVE , 1. year of study, winter semester, 4 credits, general knowledge
    branch M1-EEN , 1. year of study, winter semester, 4 credits, general knowledge

  • Programme IBEP-V Master's

    branch V-IBP , 1. year of study, winter semester, 4 credits, general knowledge

  • Programme BTBIO-F Master's

    branch F-BTB , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme EEKR-M1 Master's

    branch M1-BEI , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-TIT , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-KAM , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-EVM , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-EST , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-MEL , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-SVE , 2. year of study, winter semester, 4 credits, general knowledge
    branch M1-EEN , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme IBEP-V Master's

    branch V-IBP , 2. year of study, winter semester, 4 credits, general knowledge

  • Programme EEKR-CZV lifelong learning

    branch ET-CZV , 1. year of study, winter semester, 4 credits, general knowledge

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Exercise

26 hours, compulsory

Teacher / Lecturer