Course details
Double Insert Book-Keeping
POU Acad. year 2003/2004 Summer semester 5 credits
The aim of the double-entry bookkeeping is to register business activities in numerical form. The knowledge acquired serves as a basis for financial control and decision-taking in the future.
Guarantor
Language of instruction
Completion
Time span
Department
Subject specific learning outcomes and competences
The ability to keep the double-entry bookkeeping in an independent way and to orientate herself/himself in it.
Learning objectives
Bookkeeping documents, statement of assets and liabilities, typical changes in the balance sheet items, clearing of common accounting cases on synthetic accounts, accounting technique and organization of the accountancy.
Progress assessment
Presence in the course, examinations.
Course inclusion in study plans
- Programme IT-BC-3, field BIT, any year of study, Elective
- Programme IT-BC-3 (in English), field BIT, any year of study, Elective