Credit is awarded on completion of a control test, on the basis of tested students' skills in dealing with cases of typical accounting practice. The control test may receive a maximum of 40 points for the credit is needed to achieve at least 28 points.
Correction term is the only one in the credit week.

Expertise is verified by a written examination in which the student will receive four issues of a theoretical part, defined by lectures in the field of accounting. The student is awarded after answering the questions of classification according to the grading scale ECTS score, max 100 points.

Grading
Grade Number of points
A 100 – 90
B 89 – 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 – 0
The exam is given on the basis of one control test and a written test.
Control of education during the semester is based on the completion of one test. In the case of excused absence the teacher may in justified cases set a condition, usually elaboration replacement task.

The main objective of the course is to familiarise students with the principles and ways of double entry bookkeeping for business units. It also focuses on the application of the knowledge in the field of economic operations.
The course provides students with the knowledge and skills in the field of double entry bookkeeping, i.e. knowledge of the topic and of methodical elements with respect to financial accounting, proceeding from individual accounting classes according to the accounting system for entrepreneurs. Students will also learn how to calculate simple accounting tasks applicable in common accounting routine and will understand mutual economic relations.

Study supports displayed in the course updates.

• Programme N-STG-K Master's

  specialization STM , 1 year of study, winter semester, compulsory