Course details

Double-Entry Accounting Principles

IPPU Acad. year 2011/2012 Summer semester 5 credits

Current academic year

The metodical accounting tools, accounting fundamentals and account sheet of the Double-Entry Accounting.

Guarantor

Fedorová Anna, doc. Ing., CSc.

Language of instruction

Czech

Completion

Credit+Examination

Time span

  • 26 hrs lectures
  • 26 hrs exercises

Department

Institute of Informatics (ÚI)

Subject specific learning outcomes and competences

Fundamentals of the Double-Entry Accounting.

Learning objectives

The aim of the course Double-Entry Accounting Principles is to acquaint students with the metodical accounting tools, accounting fundamentals and account sheet.

Prerequisite knowledge and skills

No prerequisity knowledge is called for.

Study literature

  • Kovanicová, D.: Jak porozumět světovým, evropským, českým účetním výkazům. Praha, BOVA POLYGON 2006. ISBN 80-7273-095-9.
  • Kovanicová, D. a kol.: Finanční účetnictví - světový koncept. Praha, BOVA POLYGON 2005. ISBN 80-7273-1239-7.
  • Zákon č. 563/1991 Sb., o účetnictví.
  • Vyhláška č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví.

Syllabus of lectures

Fundamentals of the Double-Entry Accounting.

Syllabus of numerical exercises

Fundamentals of the Double-Entry Accounting.

Progress assessment

Successful presentation of homework.

Controlled instruction

Attendace at practice.

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