Course detail

Double-Entry Bookkeeping

FEKT-LPOUAcad. year: 2010/2011

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 Bachelor´s degree level is requested.

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

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

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

Recommended reading

Kolektiv autorů: Nové příklady z účetnictví a jejich řešení pro SŠ a pro veřejnost,Fortuna,Praha,2003

Classification of course in study plans

  • Programme EEKR-ML Master's

    branch ML-SVE , 2 year of study, summer semester, elective general
    branch ML-SVE , 1 year of study, summer semester, elective general
    branch ML-KAM , 2 year of study, summer semester, elective general
    branch ML-KAM , 1 year of study, summer semester, elective general
    branch ML-EEN , 2 year of study, summer semester, elective general
    branch ML-EEN , 1 year of study, summer semester, elective general
    branch ML-TIT , 2 year of study, summer semester, elective general
    branch ML-TIT , 1 year of study, summer semester, elective general
    branch ML-EVM , 2 year of study, summer semester, elective general
    branch ML-EVM , 1 year of study, summer semester, elective general
    branch ML-EST , 2 year of study, summer semester, elective general
    branch ML-EST , 1 year of study, summer semester, elective general
    branch ML-MEL , 2 year of study, summer semester, elective general
    branch ML-MEL , 1 year of study, summer semester, elective general
    branch ML-BEI , 2 year of study, summer semester, elective general
    branch ML-BEI , 1 year of study, summer semester, elective general

Type of course unit

 

Lecture

26 hod., compulsory

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.