FEKT-GPOUAcad. 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.
The subject knowledge on the secondary school level is required.
Recommended optional programme components
Recommended or required reading
SKALOVA, J. Podvojné účetnictví 2013, Grada Publishing Praha. (CS)
RUBAKOVA, V. Praktické účetní případy 2013, Grada Publishing Praha. (CS)
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
1. Rules of law related to double-entry bookkeeping, rules of accounting.
2. Accounting system.
3. Closing account.
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.
Type of course unit
26 hours, optionally
Teacher / Lecturer