Course detail

Double-Entry Bookkeeping

FEKT-XPC-POUAcad. year: 2019/2020

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 2019, Grada Publishing Praha
Jindrák, J.: Sbírka souvztažností k účtům směrné účtové osnovy 2019, Anag, Praha, 2019
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 BPC-AUD Bachelor's

    specialization AUDB-ZVUK , any year of study, summer semester, 4 credits, optional
    specialization AUDB-TECH , any year of study, summer semester, 4 credits, optional

  • Programme BPC-AMT Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BPC-EKT Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BKC-EKT Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BPC-IBE Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BPC-MET Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BKC-MET Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BPC-SEE Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BKC-SEE Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BKC-TLI Bachelor's, any year of study, summer semester, 4 credits, optional
  • Programme BPC-TLI Bachelor's, any year of study, summer semester, 4 credits, optional

Type of course unit

 

Lecture

26 hours, optionally

Teacher / Lecturer

Exercise

26 hours, compulsory

Teacher / Lecturer