Course details

Double-Entry Accounting Principles

IPPU Acad. year 2010/2011 Summer semester 5 credits

Current academic year

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

Guarantor

Language of instruction

Czech

Completion

Credit+Examination (oral)

Time span

26 hrs lectures, 26 hrs exercises

Assessment points

100 exam

Department

II FBM BUT

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 kwnowledge and skills

No prerequisity knowledge is called for.

Study literature

  • Kovanicová, D., Kovanic, P.: Abeceda účetních znalostí pro každého. Praha, Polygon, 1999 (in Czech).
  • Kovanicová, D., Kovanic, P.: Poklady skryté v účetnictví. Díl I: Jak porozumět účetním výkazům. Aktualizované vydání, Praha, Polygon, 1998 (in Czech).
  • Macík, M.: Účetnictví pro manažery. Praha, Grada Publishing, 1995 (in Czech).

Fundamental literature

  • Kovanicová, D., Kovanic, P.: Abeceda účetních znalostí pro každého. Praha, Polygon, 1999 (in Czech).
  • Kovanicová, D., Kovanic, P.: Poklady skryté v účetnictví. Díl I: Jak porozumět účetním výkazům. Aktualizované vydání, Praha, Polygon, 1998 (in Czech).
  • Macík, M.: Účetnictví pro manažery. Praha, Grada Publishing, 1995 (in Czech).

Syllabus of lectures

Fundamentals of the Double-Entry Accounting.

Syllabus of numerical exercises

Fundamentals of the Double-Entry Accounting.

Controlled instruction

Attendace at practice.

Exam prerequisites

Successful presentation of homework.

Course inclusion in study plans

  • Programme IT-BC-3, field BIT, any year of study, Elective
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