Title:

Double-Entry Accounting Principles

Code:IPPU
Ac.Year:2010/2011
Term:Summer
Curriculums:
ProgrammeBranchYearDuty
IT-BC-3BIT-Elective
Language:Czech
Credits:5
Completion:accreditation+exam (verbal)
Type of
instruction:
Hour/semLecturesSem. ExercisesLab. exercisesComp. exercisesOther
Hours:2626000
 ExaminationTestsExercisesLaboratoriesOther
Points:1000000
Guarantee:Fedorová Anna, doc. Ing., CSc., FBM
Faculty:Faculty of Business and Management BUT
Department:Institute of Informatics FBM BUT
 
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.
Description:
  The metodical accounting tools, accounting fundamentals and account sheet of the Double-Entry Accounting.
Knowledge and skills required for the course:
  No prerequisity knowledge is called for.
Learning outcomes and competences:
  Fundamentals of the Double-Entry Accounting.
Syllabus of lectures:
 Fundamentals of the Double-Entry Accounting.
Syllabus of numerical exercises:
 Fundamentals of the Double-Entry Accounting.
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).
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).
Controlled instruction:
  Attendace at practice.
Exam prerequisites:
  Successful presentation of homework.