Course details
Double-Entry Accounting Principles
IPPU Acad. year 2013/2014 Summer semester 5 credits
The metodical accounting tools, accounting fundamentals and account sheet of the Double-Entry Accounting.
Guarantor
Language of instruction
Completion
Time span
- 26 hrs lectures
- 26 hrs exercises
Department
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.
Teaching methods and criteria
The course uses teaching methods in form of Lecture - 2 teaching hours per week, Exercise - 2 teaching hours per week.
Controlled instruction
Attendace at practice.