Course detail

Double-Entry Bookkeeping

FEKT-SPOUAcad. year: 2005/2006

The aim of the double-entry bookkeeping is to register business activities in numerical form. The knowledge acquired serves as a basis for financial control and decision-taking in the future.

Language of instruction

Czech

Number of ECTS credits

5

Mode of study

Not applicable.

Guarantor

Ing. Helena Pálková, PAED IGIP

Department

Department of Foreign Languages (UJAZ)

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

It is a course of the non-structured ending study program

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Not applicable.

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.

Course curriculum

1.Rules of law related to double-entry bookkeeping, rules of accounting
2.Accounting system
3.Closing account
4.Exercises

Work placements

Not applicable.

Aims

Bookkeeping documents, statement of assets and liabilities, typical changes in the balance sheet items, clearing of common accounting cases on synthetic accounts, accounting technique and organization of the accountancy.

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.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Učebnice: kolektiv autorů - Podvojné účetnictví 2005, Grada Publishing Praha

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme EI-B3 Bachelor's

    branch B3-KAM , 1. year of study, winter semester, general knowledge
    branch B3-EST , 1. year of study, winter semester, general knowledge
    branch B3-SEE , 1. year of study, winter semester, general knowledge
    branch B3-EVM , 1. year of study, winter semester, general knowledge
    branch B3-KAM , 2. year of study, winter semester, general knowledge
    branch B3-EST , 2. year of study, winter semester, general knowledge
    branch B3-SEE , 2. year of study, winter semester, general knowledge
    branch B3-EVM , 2. year of study, winter semester, general knowledge
    branch B3-KAM , 3. year of study, winter semester, general knowledge
    branch B3-EST , 3. year of study, winter semester, general knowledge
    branch B3-SEE , 3. year of study, winter semester, general knowledge
    branch B3-EVM , 3. year of study, winter semester, general knowledge
    branch B3-KAM , 4. year of study, winter semester, general knowledge
    branch B3-EST , 4. year of study, winter semester, general knowledge
    branch B3-SEE , 4. year of study, winter semester, general knowledge
    branch B3-EVM , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 1. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 1. year of study, winter semester, general knowledge
    branch M5-EST , 1. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 1. year of study, winter semester, general knowledge
    branch M5-SEE , 1. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 1. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 1. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 1. year of study, winter semester, general knowledge
    branch M5-KAM , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 2. year of study, winter semester, general knowledge
    branch M5-EVM , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 2. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 3. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 3. year of study, winter semester, general knowledge
    branch M5-EST , 3. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 3. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 3. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 3. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 3. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 3. year of study, winter semester, general knowledge
    branch M5-KAM , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 4. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 4. year of study, winter semester, general knowledge
    branch M5-KAM , 5. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-KAM , 5. year of study, winter semester, general knowledge
    branch M5-EST , 5. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EST , 5. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 5. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-SEE , 5. year of study, winter semester, general knowledge
    branch M5-EVM , 5. year of study, winter semester, general knowledge

  • Programme EI-M5 Master's

    branch M5-EVM , 5. year of study, winter semester, general knowledge

  • Programme EI-M3 Master's

    branch M3-KAM , 1. year of study, winter semester, general knowledge
    branch M3-EST , 1. year of study, winter semester, general knowledge
    branch M3-SEE , 1. year of study, winter semester, general knowledge
    branch M3-EVM , 1. year of study, winter semester, general knowledge
    branch M3-KAM , 2. year of study, winter semester, general knowledge
    branch M3-EST , 2. year of study, winter semester, general knowledge
    branch M3-SEE , 2. year of study, winter semester, general knowledge
    branch M3-EVM , 2. year of study, winter semester, general knowledge
    branch M3-KAM , 3. year of study, winter semester, general knowledge
    branch M3-EST , 3. year of study, winter semester, general knowledge
    branch M3-SEE , 3. year of study, winter semester, general knowledge
    branch M3-EVM , 3. year of study, winter semester, general knowledge

Type of course unit

 

Lecture

26 hours, compulsory

Teacher / Lecturer

Ing. Helena Pálková, PAED IGIP

Syllabus

Bookkeeping legal frame
Basic terminology of a bookkeeping
Account coding No. 0 - long term assets
Account coding No. 1 - material on stock
Account coding No. 2 - financial accounts
Account coding No. 3 - accounting relations
Account coding No. 4 - capital accounts and long-term liabilities
Costs and revenues
Balancing and sub-balancing accounts
Financial assets
Rectifying items
Complex examplee

Fundamentals seminar

26 hours, compulsory

Teacher / Lecturer

Ing. Helena Pálková, PAED IGIP

Syllabus

Each of the topics is provided with a complementary and explanative example.