Course detail

Double-Entry Bookkeeping

FEKT-XPC-POUAcad. year: 2020/2021

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

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

Ing. Martin Jílek

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

The subject knowledge on the secondary school level is required.

Co-requisites

Not applicable.

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.

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

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.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Skálová, J.: Podvojné účetnictví 2019, Grada Publishing Praha

Recommended reading

Not applicable.

Elearning

eLearning: currently opened course

Classification of course in study plans

  • Programme BPC-BTB Bachelor's 0 year of study, summer semester, elective
  • Programme BPC-AMT Bachelor's 0 year of study, summer semester, elective

  • Programme BPC-AUD Bachelor's

    specialization AUDB-TECH , 0 year of study, summer semester, elective
    specialization AUDB-ZVUK , 0 year of study, summer semester, elective

  • Programme BPC-ECT Bachelor's 0 year of study, summer semester, elective
  • Programme BPC-IBE Bachelor's 0 year of study, summer semester, elective
  • Programme BPC-MET Bachelor's 0 year of study, summer semester, elective
  • Programme BPC-SEE Bachelor's 0 year of study, summer semester, elective
  • Programme BPC-TLI Bachelor's 0 year of study, summer semester, elective
  • Programme BKC-EKT Bachelor's 0 year of study, summer semester, elective
  • Programme BKC-MET Bachelor's 0 year of study, summer semester, elective
  • Programme BKC-SEE Bachelor's 0 year of study, summer semester, elective
  • Programme BKC-TLI Bachelor's 0 year of study, summer semester, elective
  • Programme MPC-TIT Master's 0 year of study, summer semester, elective
  • Programme MPC-EKT Master's 0 year of study, summer semester, elective
  • Programme MPC-EEN Master's 0 year of study, summer semester, elective
  • Programme MPC-SVE Master's 0 year of study, summer semester, elective
  • Programme MPC-EVM Master's 0 year of study, summer semester, elective
  • Programme MPC-IBE Master's 0 year of study, summer semester, elective
  • Programme MPC-EVM Master's 0 year of study, summer semester, elective

  • Programme MPC-AUD Master's

    specialization AUDM-ZVUK , 0 year of study, summer semester, elective

  • Programme MPC-KAM Master's 0 year of study, summer semester, elective

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Martin Jílek

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 example

Fundamentals seminar

26 hod., compulsory

Teacher / Lecturer

Ing. Martin Jílek

Syllabus

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

Elearning

eLearning: currently opened course