Course detail
Double-Entry Bookkeeping
FEKT-XPC-POUAcad. 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.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
2.Accounting system
3.Closing account
4.Exercises
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
- Programme BPC-AMT Bachelor's 0 year of study, winter semester, elective
- Programme BPC-AUD Bachelor's
specialization AUDB-TECH , 0 year of study, winter semester, elective
- Programme BPC-ECT Bachelor's 0 year of study, winter semester, elective
- Programme BPC-MET Bachelor's 0 year of study, winter semester, elective
- Programme BPC-SEE Bachelor's 0 year of study, winter semester, elective
- Programme BPC-TLI Bachelor's 0 year of study, winter semester, elective
- Programme BPC-IBE Bachelor's 0 year of study, winter semester, elective
- Programme BKC-TLI Bachelor's 0 year of study, winter semester, elective
- Programme BKC-MET Bachelor's 0 year of study, winter semester, elective
- Programme BKC-EKT Bachelor's 0 year of study, winter semester, elective
- Programme BKC-SEE Bachelor's 0 year of study, winter semester, elective
- Programme MPC-BTB Master's 0 year of study, winter semester, elective
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
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
Teacher / Lecturer
Syllabus