Course detail

Single-Entry Bookkeeping

FEKT-CJEUAcad. year: 2009/2010

One-term course in which the students will become familiar with the terminology and the conductance of single-entry accountancy procedures.

Language of instruction

English

Number of ECTS credits

2

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 of self-reliant single-entry bookkeeping.

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.

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

Not applicable.

Work placements

Not applicable.

Aims

The students will become familiar with the principles of single-entry bookkeeping, the essentials on how to keep a cash book and how to register the particular items.

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

Ing. Pálková a kol. :Průvodce podnikatele,

Recommended reading

Not applicable.

Classification of course in study plans

  • Programme EEKR-BC Bachelor's

    branch BC-AMT , 1. year of study, winter semester, general knowledge
    branch BC-EST , 1. year of study, winter semester, general knowledge
    branch BC-MET , 1. year of study, winter semester, general knowledge
    branch BC-SEE , 1. year of study, winter semester, general knowledge
    branch BC-TLI , 1. year of study, winter semester, general knowledge
    branch BC-AMT , 2. year of study, winter semester, general knowledge
    branch BC-EST , 2. year of study, winter semester, general knowledge
    branch BC-MET , 2. year of study, winter semester, general knowledge
    branch BC-SEE , 2. year of study, winter semester, general knowledge
    branch BC-TLI , 2. year of study, winter semester, general knowledge
    branch BC-AMT , 3. year of study, winter semester, general knowledge
    branch BC-EST , 3. year of study, winter semester, general knowledge
    branch BC-MET , 3. year of study, winter semester, general knowledge
    branch BC-SEE , 3. year of study, winter semester, general knowledge
    branch BC-TLI , 3. year of study, winter semester, general knowledge

Type of course unit

 

Lecture

26 hours, compulsory

Teacher / Lecturer

Ing. Helena Pálková, PAED IGIP

Syllabus

Definition of terms for the purpose of procedures necessary for single-entry bookkeeping
Ledger keeping
Keeping the cash book
Registration of wages
Registration of liabilities and bills payable
Communication between the entrepreneur and the bank
Cash-free payments
Cash payments
Interest yield on account
Securities
Health and social insurance
Real estate tax
Calculation of taxes