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

Institute of Informatics (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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